Multidisciplinary Core scientific journal of knowledge. 03 year, Ed. 06, vol. 05, pp. 54-78.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Abstract: The purpose of this study is to conduct an analysis of compliance in the expenses incurred with the payment cards of the Federal Government in the year 2016, through the law of Newcomb-Benford. The study was done from the review of articles and publications related to the topic, which have demonstrated your efficiency in detecting irregularities in financial data. The methodology used to carry out the work in question can be classified as hypothetical-deductive, with bibliographical research and, based on the technique of quantitative analysis, using data collected in electronic media-transparency Portal Federal Government. The main results achieved demonstrate a nonconformity in spending with payment cards of the Federal Government, in the light of the law of Newcomb-Benford. The study it can be concluded that there is evidence of the need for better control of public expenditure through the use of Corporate Cards.
Bibtex:
@article{,
author = {Carmo, Pamela Acássia Araujo},
year = {2018},
title = {Compliance of payment card spending of the Federal Government: A study of forensic accounting based on Law of Newcomb-Benford},
journal = {Multidisciplinary Core scientific journal of knowledge},
volume = {5},
pages = {54--78},
}
Reference Type: Journal Article
Subject Area(s): Accounting, Political Science