1. Benford’s Steps using ACL
Step 1: Review the data
Transaction Number
Transaction Date
Employee Number
Transaction Amount
10347
1/02/2010
00444
$1,041.48
10348
00450 $
10349
1/03/2010
00451
$18,629.05
10350
1/04/2010
00447
$6,586.75
10351
1/06/2010
$1,835.49
10352
1/10/2010
00455
$34,296.23
10353
$9,263.47
Has to be real world transactions, and not assigned transactions. 9,150 records of banking data

2. Benford’s Steps using ACL
Step 2: Run the first digit test on Transaction Amount

3. Benford’s Steps using ACL
Step 3: Run the second digit test on Transaction Amount
anamolies identified…34, and 18.

4. Benford’s Steps using ACL
Step 4: Isolate only those transactions beginning with “18”
Transaction Number
Transaction Date
Employee Number
Transaction Amount
10347
1/02/2010
00445
$1,843.17
10348
$1,827.34
10349
1/03/2010
00444
10350
1/04/2010
00447
10351
1/06/2010
$1,899.24
10352
1/10/2010
00455
$1,822.04
10353
00451
$183.98

5. Benford’s Steps using ACL
Step 5: Use the “CLASSIFY” command to review transactions beginning with “18”
Note that is repeated 69 times. Double click on to see all the transactions.

6. Benford’s Steps using ACL
Step 6: Use the “CLASSIFY” command to review transactions beginning with “18”
Transaction Amount
Count
Percent of Count
Percent of Field
$1,824.85 1
0.36%
0.23%
$1,825.26
$1,827.21
$1,827.34 69
24.56%
15.62%
$1,827.57
$1,832.50
$1,833.22
Note that is repeated 69 times. Double click on to see all the transactions.
Percent of total count
Percent of total amount

7. Benford’s Steps using ACL
Step 7: Isolate transactions of $1,827.34
Transaction Number
Transaction Date
Employee Number
Transaction Amount
10472
01/23/2010
00445
$1,827.34
10525
02/05/2010
00444
10602
02/14/2010
10721
02/19/2010
00449
11148
03/17/2010
11205
03/20/2010
00451
11206
03/25/2010

8. Benford’s Steps using ACL
Step 8: Use the “CLASSIFY” command to review employee numbers associated with $1,827.34
00444 has the largest number of transaction – 19.

9. Benford’s Steps using ACL
Step 9: Review table. Note that and have the majority of the transactions.
Employee Number
Count
Percent of Count
00444 19
27.54%
00445 13
18.84%
00447 6
8.7%
00449 7
10.14%
00450 12
17.39%
00451