Benford’s Law applied to the vote count for the 2020 Pennsylvania State Presidential Election. As a forensic accountant, I have many ways and techniques to spot fraud. One of the ways to spot fraud, especially when analyzing tax returns, general ledgers, and other items with a large amount of digital data, is to apply Benford’s Law. Benford’s law states that any random number will have a precise result as to which digits appear first in each set of data. The law predicts the frequency of the first digits using logarithms to base 10. 👉 For more information contact me below or visit our website: Robert A. Bonavito, CPA 1812 Front St. Scotch Plains , NJ 07076 908-322-7719.