The numbers in the data set should describe the sizes of the elements in the data set. There should be no built-in maximum or minimum to the numbers. A maximum or minimum that occurs often would cause many numbers to have the digit patterns of the maximum or minimum. The numbers should not be assigned. Assigned numbers are those given to objects to identify them.
Examples are social security, bank account, and telephone numbers.
A uditing with Benford's Law Benford's Law gives auditors the expected frequencies of the digits in tabulated data. The premise is that we would expect authentic and unmanipulated data to exhibit these patterns. The data set includes invented numbers, biased numbers, or errors. If a data set follows Benford's Law, auditors might conclude that the data have passed a reasonableness test . This does not mean that all the numbers are correct, but rather that any errors or manipulations were not significant enough to distort the digit patterns.