Master's Thesis, Instituto politécnico de Lisboa, Instituto superior de contabilidade e administração de Lisboa.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Note - this is a foreign language paper: POR
Abstract: The issue of fraud, has been increasingly discuted and observed in recent decades in response to the increasing globalization and demands of the world economy. The internal control, as a methodology for effectiveness and efficiency in operations, reliability of financial statements and compliance with laws regulations mechanism emerges as a way to prevent and detect fraud in organizations. This research aims to evaluate how the internal control in companies listed on two stock market indices, increases the reliability of financial statements disclosed. With this study, we intend to observe and analyze the behavior of financial information in a previous context (2007) and current (year 2013) of high financial crisis, and the fact that these entities are regulated and have internal control, increases quality of financial statements, in this time of financial regression. In this research, the concepts of internal control and how it can be applied as a tool to support the management of organizations were developed. For the analysis, Benford's Law was used as a model for statistical analysis of the expected probability of digits. With this research to companies in BE500 index, the level of evidence of fraud is higher than for companies in the S&P500 in 2007 and 2013 for Sales and Net Profit indicators, however this trend wasn’t verified in EBIT.
Bibtex:
@mastersThesis{,
AUTHOR = {Patrícia I. H. Condeço},
TITLE = {Aplicação da lei de Benford e a importância do controlo interno},
SCHOOL = {Instituto politécnico de Lisboa,
Instituto superior de contabilidade e administração de Lisboa
},
YEAR = {2014},
MONTH = {December},
URL = {http://hdl.handle.net/10400.21/4641},
}
Reference Type: Thesis
Subject Area(s): Accounting, Economics