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digit analysis can be used to detect allocations affected by managerial interventions. We are unaware of any study applying the Benford test to internal capital markets, while this approach appears very useful in this context. It is commonly used in the auditing, financial accounting, and fraud detection literature. JEL classification: C16, G21, G31. Keywords: Internal capital allocation; the Benford law; managerial engagement. 1. INTRODUCTION The allocation of scarce resources to the subunits and divisions represents a cru- cial process in conglomerate firms. The