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.