Masters thesis, Pontificia Universidad Catolica del Ecuador.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Note - this is a foreign language paper: SPA
Abstract: Historically, internal audit performs evaluations retrospectively and cyclically, normally long after the economic events occur, therefore, the control carried out is late due to the lack of opportunity and proactivity. For this, the knowledge and application of statistical methods that contribute to the analysis of data in shorter periods of time and on large populations of information and thus contribute to a continuous audit aimed at detecting errors or fraud is essential. The study focuses its objective on applying a continuous audit based on Benford's Law as a data analysis tool in the Cooperativa de Ahorro y Crédito OSCUS Ltda., given the need to timely identify unusual behaviors in accounting transactions to submit them to a deeper verification in search of indications of fraudulent practices. For which, an explanatory- descriptive research is used with a mixed approach and an intentional non-probabilistic design worked in situ. The result focuses on the application of Benford's Law in significant accounting transactions, as well as the analysis of the deviations identified and the establishment of recommendations to strengthen the internal control system. In this way, the internal audit department adds value to the control and assurance activities as part of a proactive management and especially in the detection of possible fraud or errors.
Bibtex:
@mastersThesis{,
AUTHOR = {Byron Daniel Duchi Bagua},
TITLE = {Auditoría Continua Mediante la Aplicación de la Ley de Benford en El Sector Financiero},
SCHOOL = {Pontificia Universidad Catolica del Ecuador},
YEAR = {2022},
URL = {https://lareferencia.info/vufind/Record/EC_7c65bc015f45b5b0bf7297c7ba150431},
}
Reference Type: Thesis
Subject Area(s): Accounting