Two specific tools for fraud detection are discussed in this course--Benford's Law and the Beneish M Score. Benford's Law predicts the probability of the distribution of first digits in a set of accounting numbers. In a large population of accounting transactions, by comparing the actual occurrence of first digits in accounting numbers to the Benford distribution, areas of concern are highlighted for further analysis and evaluation. The Beneish M Score quantifies the possibility of financial manipulation occurring in financial statements. This course provides in-depth coverage of both of these powerful fraud detection tools.