ohn Smith is a new staff auditor at ABC Group, a luxury car dealer. He was tasked with reviewing the average vehicle selling price for reasonableness. John decided to run a Benford$$s analysis and noted the following output. He immediately ran to his supervisor and said he found fraud.

Assess the merits of John$$s fraud claim and the Benford results. Do you agree or disagree with his claim? Explain. If you were tasked with John$$s job, explain in detail two different analytic tests you would perform to evaluate sales data.