This study aims to see how the auditors in accounting and IT must apply to the various procedures in the audit of financial statements with IT-assisted. When viewed as a whole all the computer-assisted audit tools (CAATs) has its own command as an example of this Benford law. The aim of this study was to try to describe how exactly the Benford's Law, when the Benford law can apply and what constraints should be considered before applying the financial audit of companies with IT-assisted. However, in this study the authors used a model for large-scale data analysis of financial statements.