Microsoft Excel provides some easy-to-use tools that can greatly enhance and expedite the fraud audit process. With all detective work, you want to be able to sift through a large volume of data and utilize a tool that is adequately flexible for you to perform immediate investigations of anything questionable. Excel provides several different tools however we are going to focus on a couple of extremely useful ones: Auto filter, Arrays as well as a couple of extremely useful functions that include TEXT(), WEEKDAY(), IFERROR(), IFNA(), MATCH() and MOD(). Another tool used in fraud audits that do not necessarily require Excel, but can be used in conjunction with Excel, is Benford’s Law. Benford’s law is based on an observation that in certain large data sets, certain digits appear more frequently than others. By comparing the distribution of first digits in some accounting data, this tool can assist you in determining where more investigation is necessary by helping to pinpoint where data may have been contrived through fraud. There is an accompanying Excel file so that you can walk through all the exercises.