TRABALHO FINAL DE MESTRADO, Instituto Superior de Economia e Gestão, Universidade Técnica de Lisboa, Portugal.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Note - this is a foreign language paper: POR
Abstract: Being Fraud a critical issue and sometimes very relevant factor of distortions, at the level of accounting reporting from organizations, it justifies the growing concern of various stakeholders that directly or indirectly are related to those organizations. The information contained in financial statements must be reliable for several reasons depending on the users. Shareholders to decide how to apply their money, the employees to find out if they are part of an organization financially healthy, the suppliers to find out if they can sell the goods in time, the banks in order to assign credit, among others. In this matter auditors have a role key to support and certification of the information contained in these financial statements. But increasingly, it is necessary, that the auditing is carried out to a larger number of records to ensure is reliability. For that the samples needs to be increased, consuming time and resources. It is in this sense that Benford's Law can be a value-added contribution, since it allows the analysis of large amounts of data in a simple, fast and effective way, with the computing resources that are available today. This study specifically aims to explore, and show that this theory applied to Portuguese companies is indeed an asset which can be an important contribution in the prevention and detection of fraud, or just to identify errors and duplications in the accounting records.
Bibtex:
@mastersthesis{,
author = {Maria Jo{\~ a}o Maur{\'i}cio Ferreira},
title = {Lei de Benford e detecç{\~a}o de fraude contabil}\'i}stica – Aplicaç{\~a}o {\`a} ind{\'u}stria transformadora em Portugal},
year = {2013},
institution = {Instituto Superior de Economia e Gest{\~a}o, Universidade T}\'e}cnica de Lisboa},
address = {Portugal},
url = {http://www.repository.utl.pt/bitstream/10400.5/6134/1/DM-MJMF-2013.pdf},
}
Reference Type: Thesis
Subject Area(s): Accounting