Masters Thesis, Universidade de Lisboa. Instituto Superior de Economia e Gestão.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Note - this is a foreign language paper: POR
Abstract: Fraud is a problem that has existed since the first organizations were created. This problem, when practiced on a small scale can often go unnoticed by the auditors. On the other hand, when carried out on a large scale, it can even lead to the failure of large organizations. This paper exposes the usefulness of Benford's Law in the control system of the financial statements of organizations. The financial statements of banks were analyzed with the help of this law. Benford 's Law can be considered an asset , because of the cost / benefit ratio , so it has low costs and is able to analyze a large group of data simply and effectively . Thus, this text aims to show that Benford's Law can be a key tool for the prevention and detection of fraud, or simply for identifying human error in company accounts.
Bibtex:
@mastersthesis{,
author = {Prudêncio, Ana Rita Generoso},
title = {Aplicação da Lei de Benford para o controlo das demonstrações financeiras de entidades bancárias},
year = {2015},
institution = {Universidade de Lisboa. Instituto Superior de Economia e Gestão},
url = {http://hdl.handle.net/10400.5/10693},
}
Reference Type: Thesis
Subject Area(s): Accounting