Which of the Following Is an Advantage of the First-Two-Digits

Multiple Choice

Which of the following is an advantage of the first-two-digits test?

A) It narrows the range of transactions to be investigated.
B) It identifies round numbers which are red flags for invented numbers.
C) It indicates instances where digits have been transposed to make the number larger.
D) It flags numbers that are repeated frequently as possible fictitious transactions.