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With the pandemic and mobility restriction, auditors are challenged to quickly adapt as audit quality cannot be sacrificed despite the circumstances. In this presentation, our speaker will be sharing on how, with the data analytics software, auditors can perform various analytical method such as the Benford’s analysis to optimise on desk audit assignment. The Benford’s law can recognise the probabilities of highly likely or highly unlikely frequencies of numbers in a data set based on mathematical logarithms and can be used to detect possible fraud or data manipulation.