In my newest YouTube video (https://tinyurl.com/RoundNumbersVideo), I note that excessive round numbers can be red flags for fraud, intentional or unintentional errors, estimates, or other anomalies. Every situation is unique and forensic accountants need to know the objective of the test. In the first example I show how to extract all the round numbers in a data set using Excel, and how to calculate the round number percentage. In the second example I use the total votes per precinct in Miami Dade County for Mr. Trump and Mr. Biden in the 2020 Presidential election. I had no reason to suspect that there were any errors in the counts and my analytics tests did not point to any anomalies. In each case the multiples of 10 numbers are just over 10 percent of the precinct counts. I also show how to test for the difference between two proportions (the proportion for Mr. Trump and the proportion for Mr. Biden) using both Minitab and Excel. The results show that there was not enough evidence to conclude that the two proportions differed.
