AuditSphere Pro | Forensic Data Analytics & RSF Intelligence

Data Source File

Excel (.xlsx, .xls, .xlsm) or CSV

Click to browse or drag & drop transactions file

Automatically detects column A (Customer) and column B (Value)

Audit Parameters

Formula: Max 1 / Max 2

RSF Outlier Cutoff Threshold

Flags entities where highest transaction is > N times 2nd highest

Standard Presets:

Advanced Column Mapping

Customer / Entity Col:

Value / Amount Col:

Upload a file or click Demo

Valid Tx Rows

Awaiting file

Total Entities

Distinct accounts

RSF Outliers

0.0% of population

Flagged Tx

Transactions to inspect

Max RSF Ratio

0.00×

Peak outlier factor

Risk Level

READY

Pending test run

Showing: 0 records | Click any customer row to inspect all transactions

#	Customer Name ↕	Tx Count ↕	Maximum 1 (Highest) ↕	Maximum 2 (2nd) ↕	RSF Ratio ↕	Audit Severity	Action
No RSF audit data calculated yet Drag & drop an Excel/CSV file above, or click

Cutoff Filter: RSF > 50.00

ICAI Forensic Standard: Relative Size Factor Test identifies disproportionate values compared to baseline history.

Filter Status:

#	Customer Name	Tx Count	Maximum 1	Maximum 2	RSF	Remarks	Inspect
No data available

0 entities total

Filter by Flagged Customer:

#	Customer Name	Transaction Value	Transaction Rank in Customer	Status
No transactions loaded

0 transactions Total: 0.00

Forensic Accounting Principle: Benford's Law (First Digit Test)

In naturally occurring transactional datasets, the first leading digit follows a logarithmic distribution: digit 1 occurs approximately 30.1% of the time, while digit 9 occurs only 4.6% of the time. Significant deviations often reveal human number fabrication, split invoices to bypass threshold approvals, or unrecorded entries.

Observed vs. Theoretical Benford Distribution

Bars represent your dataset; dashed line represents Benford's Standard Curve

Digit Frequency & Chi-Square Conformity Table

Digit	Count	Actual %	Benford %	Status
Load transactions to compute Benford analysis

AUDIT WORKING PAPER: RELATIVE SIZE FACTOR (RSF) TEST

Data Source File

Audit Parameters

Top Outlier Entities by RSF Ratio

Population RSF Risk Breakdown

Disproportion Analysis (Max 1 vs Max 2)

Observed vs. Theoretical Benford Distribution

Indian GSTIN Verification Engine

Customer Name

Forensic Audit Standards: RSF & Digital Analysis

What is the Relative Size Factor (RSF) Test?

Recommended Forensic Thresholds