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Digital analysis is: a. the art of analyzing the digits that make up number sets like invoice amounts, reported hours, and costs. b. a technique which calculates the average probability for each grouping of data. c. the searching for expected relationships between numbers. d. the use of numeric values for decision making.

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Answer:

The answer is: A) The art of analyzing the digits that make up number sets like invoice amounts, reported hours, and costs.

Explanation:

Digital analysis in auditing is a technique that investigates the digits in accounting numbers to reveal fraud and error. The use of Benford's Law is an example of how digital analysis can help forensic auditors determine the possibility that fraud was committed.