Unaware of Data Analysis Tools Available to the Internal Auditors,a

Multiple Choice

Unaware of data analysis tools available to the internal auditors,a store employee frequently processes cash returns without a receipt for $99,which is just below the amount requiring manager approval of $100.An analysis using which of the following would likely (and quickly) identify the employee's fraudulent behavior?

A) Leading digits hypothesis
B) Moore's law
C) Benford's law
D) Clustering