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Benford’s Law applied to the State of Pennsylvania 2020 presidential election vote counts. As a forensic accountant I have many ways and techniques to spot fraud. One of the ways to detect fraud, especially when analyzing tax returns, general ledgers and other items that contain a large amount of numerical data is by applying Benford’s Law. Benford’s Law states that any random numbers will have a specific result as to which digits appear first in each data set. The law gives a prediction of frequency of leading digits using base-10 logarithms.