Masters Thesis, University of Brasilia.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Note - this is a foreign language paper: POR
Abstract: The analysis of prices in audits of public works occupy sometimes weeks of the auditor's work. In many cases the budget spreadsheets are extensive and difficult to analyze. The Newcomb-Benford Law could be a working tool to select more efficiently the public works budget spreadsheets for analysis of overpricing and still enable a better understanding of the bids, the participating companies and consequently the market sector . The methodology consisted in: Review of existing theoretical tools, the collection and processing of data , the development and application of tests, and the reporting of results and conclusions. Through the analyzes performed , it was expected to find patterns of improprieties in the public works budget spreadsheets and proposed a model to select quickly and assertively samples with higher probability of error.
Bibtex:
@phdThesis{,
AUTHOR = {Flávia Ceccato Rodrigues da Cunha},
TITLE = {Aplicações da lei Newcomb-Benford à auditoria de obras públicas [Applications of the Newcomb-Benford Law on Audit of Public Works]},
SCHOOL = {Universidade de Brasília},
YEAR = {2013},
TYPE = {Thesis ({Masters})},
URL = {http://repositorio.unb.br/handle/10482/16379},
}
Reference Type: Thesis
Subject Area(s): Accounting