Abstract
The research aims to define the role of Benford's Law, how it is used, the nature of its digital analysis, its role in detecting the manipulation of financial numbers in the financial records and statements of companies, as well as the most important studies that dealt with the subject of the research, as well as dealing with the importance of this tool is one of the judicial accounting tools In detecting fraud, and the most important findings of studies in this regard, and from our analysis of previous studies, it was found that the Benford Law is an important means in detecting fraud and should focus on it in multiple operations, including detecting fraud in income in joint-stock companies, Likewise, Manipulation with instruments, sales, and other financial items. however, this law is also considered a statistical method for auditors that can be relied upon to perform their work.