This Ford law is considered as a tool to verify the authenticity of irregular data through natural laws, which is widely used in mathematics, finance and other fields. If someone artificially fabricates data, it will appear that it does not conform to the distribution law of Ford's law. In May, 2020, CCTV news reported that Oxford University Business School scholar Okamura Jian and Dallas Bank senior economist Christopher Koch jointly published a paper entitled "Bendford's Law and COVID-19 Epidemic Data Report". The author screened the epidemic data from the official channels of China government. Through statistics, the first digit of the epidemic data conforms to the distribution of Benford's law, and it is concluded that there is no possibility that the epidemic data can be manipulated in China. [CCTV News, "British and American scholars: There are three important conclusions about China epidemic data" there is no possibility of being manipulated ",/cmsid/20200504A070GQ00? F=newdc] It can be seen that this Ford law has a wide range of applications.

Second, the audit path of big data based on Ben Ford's law

According to this Ford's law, auditors can establish an audit analysis model of big data through computer-aided audit, compare the distribution probability of the retrieved electronic data with the first digit, and analyze the audit clues that need attention, thus improving the scientificity and efficiency of audit sampling and saving audit cost and time. Taking the audit of management expenses and office expenses of a tobacco company in a city from 2065438 to 2009 as an example, this paper analyzes in detail how to use Benford's law to build a big data audit path.

(1) data collection

Generally speaking, big data audits collect data from a wide range of sources. The data collected according to the audit needs can be the data of professional financial management system, economic statistics released by the government, and internal data of various industry associations. At present, UFIDA NC financial system has been widely used in tobacco commercial system in H province. After the auditor logs into the NC system with the audit account, through the main interface of the NC system, the auditor can quickly reach the relevant business interface and effectively collect the financial, business and management data related to the audit. Taking the office expenses in the management expenses sampled by the audit in 20 19 as an example, the auditor can save and output an EXCEL form (as shown in Figure 2) by querying the auxiliary subsidiary ledger, and the electronic data 1 109 lines.