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

question 29

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.