The owner of small business would like to audit its account payable over past year because of suspicion of fraudulent activities. He suspects that one of his managers is issuing checks to non-existing vendors in order to pocket money. There have been 790 checks written out to vendors by this manager. The leading digits of such checks are listed as follow:
Leading Digits 50 15 12 74 426 170 11 23 9
Assume you're hired as a forensic accountant by the owner of this small business, what statistical test would you employ to find out if there is fraud committed in the issuing of checks?