Affixing the shape of this water slide in your mind now may help you detect fraudulent data later.
The Dive Bomber's curve closely matches the curve Frank Benford discovered in 1938 that depicts mathematical expectations related to naturally occurring (or nonfabricated) numbers (see the sidebar, 'The History of Benford's Law'). What could a water slide possibly have to do with fighting fraud? The answer lies not in the nature of the slide, but in its shape. CPAs who gaze upon the Dive Bomber may see something else-an image they could possibly use to detect and prevent fraud. Most people who look at the Dive Bomber see a thrill ride-one they may or may not want to experience. The ride begins with a virtual free fall nearly straight down before it gradually levels out toward the bottom. In 2015, Atlanta's Six Flags White Water theme park opened a new 10- story slide called the Dive Bomber.
