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Summary

Benford's Law states that in many real-life sets of numerical data, the leading digit is likely to be small. This has been observed to be true 30.1% of the time for the numeral 1, 17.6% of the time for the numeral 2, and with decreasing frequency for the subsequent numerals 3 through 9.
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It is used to detect fraud and error by making predictions about what the second, third and subsequent leading digits will be, as well as the probabilities for certain number combinations.
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Summary
Benford's law , also known as the Newcomb–Benford law , the law of anomalous numbers , or the first-digit law , is an observation that in many real-life sets of numerical data , the leading digit is likely to be small.

Benford's law - Wikipedia
wikipedia.org

A phenomenological law also called the first digit law, first digit phenomenon, or leading digit phenomenon. Benford's law states that in listings, tables of ...

Benford's Law -- from Wolfram MathWorld
wolfram.com

Summary
Briefly explained, Benford's Law maintains that the numeral 1 will be the leading digit in a genuine data set of numbers 30.1% of the time; the numeral 2 will be the leading digit 17.6% of the time; and each subsequent numeral, 3 through 9, will be the leading digit with decreasing frequency.

Using Excel and Benford’s Law to detect fraud - Journal of Accountancy
journalofaccountancy.com

Summary
Benford's Law is a probability distribution for the likelihood of the first digit in a set of numbers, which is used to detect fraud and error. It was first studied by astronomer Simon Newcomb and developed by French mathematician Henri Poincaré, and is used to make predictions about what the second, third and subsequent leading digits will be as well as the probabilities for certain number combinations. The law is used to make predictions about what the second, third and subsequent leading digits will be as well as the probabilities for certain number combinations, and is used to make predictions about what the second, third and subsequent leading digits will be as well as the probabilities for certain number combinations.

Benford's Law (The First Digit Law): Simple Definition, Examples - Statistics How To
statisticshowto.com

Understanding and Applying Benford's Law. Article describes what Benford’s Law is, when it could apply, & what constraints to consider applying to an IT ...

Understanding and Applying Benford’s Law
isaca.org

Don't cheat with numbers, they can give you away. So says Benford's Law. How often would you expect a "1" to be the first digit in a set of numbers?

First Digits Rule! (Benford's Law)
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