The general principle of Benford's Law is that:
A) If fraud exists, the difference between horizontal analysis figures will be divisible by 9.
B) Ratios will be increased or decreased by one digit if fraud exists.
C) The likelihood that numbers 1, 2, 3, 4, 5, 6, 7, 8, and 9 will appear as the first digit in numbers occurring in a random data set conforms to a predictable pattern.
D) The likelihood that numbers 2, 4, 6, 8 and 10 will appear as the first digit in numbers occurring in a random data sets conforms to a predictable pattern.
Correct Answer:
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