Espacios Vol. 35 (Nº 7), p. 20.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Note - this is a foreign language paper: POR
Abstract: In the accounting field, especially in the auditing area, to establish criteria for obtaining evidence of fraud in accounting entries has increasingly sought. The main objective is the identification of money laundering suspicion. The main contribution of this study is the proposition of a scientific method based on hypothesis testing to improve internal controls for fraud check on Money Laundering. The results show that the proposed tests have proven effective and can identify suspicion of fraud data releases in current account. Tests are based in the assumption of non-suspicion data adhere to Benford's Law distribution. The sample size was an important factor on the indications of suspected fraud in relation to the guidelines established by the Central Bank of Brazil. When tests are applied with predetermined sample size, the KS test presented a more conservative behavior compared with the chi-square test for the identification of suspected money laundering.
Bibtex:
@article{,
AUTHOR = {Andréia Silva and André Luis Korzenowski and Guilherme Luis Roehe Vaccaro},
TITLE = {Uma aplicação da lei de Benford na identificação de padrões estatisticamente assinaláveis de suspeitas de fraude por lavagem de dinheiro
[A Benford's law enforcement in identifying statistically remarkable patterns of suspected fraud for money laundering]},
JOURNAL = {Espacios},
VOLUME - {35},
NUMBER = {7},
PAGES = {20},
URL = {http://www.revistaespacios.com/a14v35n07/14350720.html},
}
Reference Type: Journal Article
Subject Area(s): Accounting, Statistics