Benford's Law is applied by auditors to a dataset of vendor invoice amounts. A finding shows the digit '9' appears far more frequently than expected as the leading digit. What does this MOST likely suggest?
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A
The invoices are from international vendors using different currencies
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B
Potential manipulation of amounts to stay just below an approval threshold
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C
The dataset is too small to produce reliable results
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D
An error in the data extraction process