Applying Visual Analytics to Fraud Detection using Benford’s Law

Benford’s law has been examined as a useful tool for detecting potential accounting fraud. In this article, I provide an introduction to Benford’s law and examine how the first-digit, second-digit, and first-two digits tests in Benford’s law can be employed to detect potential accounting fraud. In addition, I also highlights, through a worked example, how Tableau, a visual analytics tool, can be used to perform Benford’s law’s first-digit test to detect potential fraud