Latam Revista latinoamericana de Ciencias Sociales y Humanidades 4(4), pp. 920-936.
ISSN/ISBN: Not available at this time. DOI: 10.56712/latam.v4i4.1269
Note - this is a foreign language paper: SPA
Abstract: The study focuses on applying a continuous audit based on the Benford Law in the OSCUS Ltda. Savings and Credit Cooperative, due to the need to timely identify anomalous behavior in transactions and find signs of fraudulent practices, theoretical methods are applied -practices with a qualitative-quantitative approach and an intentional non-probabilistic design worked insitu. The result is to demonstrate that the number 1 appears as the first number much more frequently than the rest. Also, the higher the digit, the less likely it is to be in first position. With this, value is added to control and assurance activities, developed by internal audit departments in financial institutions as part of proactive management.
Bibtex:
@article{,
author = {Bagua, Byron Daniel Duchi and Orellana, Nelson Danilo Bombón and Rodríguez, Franklin Rodrigo Pacheco},
title = {Ley de Benford y su aplicación en la auditoría continua del sector nanciero ecuatoriano},
year = {2023},
journal = {Latam Revista latinoamericana de Ciencias Sociales y Humanidades},
volume = {4},
number = {4},
pages = {920—936},
doi = {10.56712/latam.v4i4.1269},
url = {https://latam.redilat.org/index.php/lt/article/view/1269/1594},
}
Reference Type: Journal Article
Subject Area(s): Accounting