PurposeBenford'sLawisasimpleandeffectiveauditor–toolthatdetectsfraud.Thispaper’spurposeistoaudittheeffi-ciencyofBenford'slaw,whichusesasetofstrangeob-servations,certainnumbersrepeatedoverothernumbersinthedataset.
Researchdesign,data,andmethodologyBenford'slawwas–appliedinnumericalanalysis.Wecansaythatinadditiontore-ducingthedurationoftheaudit,thecapacitiesoftheauditweremorerobust.
vefraudandexpandtheuseofanalyticalproceduresinplanningtheaudit.Additionally,theuseoftheanalysesaspartofthecomputer'sinternalcontrolshelpedtofurtherimprovetheeffectivenessofinternalcontrolsandreinforcethem.
ConclusionsBenfordanalysisshouldbecarriedoutasap–-propriate.Insubsequentstudies,itcanalsobeexaminedasatooltorevealdoubtfulaccounts.Numericalanalysisofthedataandacomputerarenecessary.Programsfordataanalysisinvariousapplicationssuchasauditing(SAS)and(ACL)and(CaseWare)and(IDEA)areavailable.

Abstract
 1. Introduction
 2. Usenumerical analysis
 3. Specifications for the effectiveness ofBenford's Law
 4. Situations of non-use of Benford's Law
 5. Using Benford's Law on Audit
 6. Interpretation of results Benford
 7. Conclusion
 References

• ShabanMohammadi(HakimNezamiUniversity)
• BehradMoeinNezhad(DepartmentofAccounting,QuchanBranch,IslamicAzadUniversity)
• AliMohammadi(DepartmentofLaw,DamghanBranch,IslamicAzadUniversity)
• FatemeZahmati(DepartmentofLaw,DamghanBranch,IslamicAzadUniversity)