If you are in the business of analyzing data, such as the noble
profession of auditing, you might need to look for areas of fraud or
areas of oddities. Dr. Mark J. Nigrini and others have successfully
used Benford’s Law to detect potential fraud. Dr. Nigrini termed the
use of analyzing digits within numbers as “digital analysis.” It is
difficult for the fraudster to avoid detection from digital analyses
because the fraudster typically cannot influence an entire data file.