Reposting from an internal discussion because I thought this would be useful to the community:
Benford's Rule, also called the first-digit law, states that in lists of numbers from many real-life sources of data, the leading digit is distributed in a specific, non-uniform way. Refer to http://en.wikipedia.org/wiki/Benfords_law for more information. The blue and beige banding represents +/- 20% of the Benford's Rule ideal. Notice ony a few of the first two digits of all of the journal entries are dramatically outside the banding. These may be entries that require additional investigation.
So your analysis looks at the first two digits rather than just one?
Really nice analysis - I've always liked this rule.