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Benford's Law is a probability rule used frequently in auditing to detect the occurrence of systematic fraud. It states that approximately 12.6% of numbers will have their first digit as the number two. The auditor will investigate further if the proportion of records with a first digit of 2 is among the highest 0.5%. Find the sample proportion above which further investigation is needed if a random sample of 529 records is selected. Express your answer as a percentage, giving it correct to two decimal places. |
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