Revista de Administração da Unimep – RAU 13(1), pp. 1-18 .
ISSN/ISBN: Not available at this time. DOI: 10.15600/1679-5350/rau.v13n1p1-18
Note - this is a foreign language paper: POR
Abstract: The control in organizations is essential to maintain its activities. In the financial data must be real and true. Considering a large volume of data, it becomes essential to the application of new scientific methodologies in the area of controlling. With the application of control methods known, it can detect errors and fraud. Newcomb-Benford's Law has been checked adherent to verify the probabilities of a large series of numbers. This present work, through a case study presents the application of Newcomb-Benford Law in control financial postings in a company that sells products and services to industrial sector as a way to make an initial evaluation of reliability of these releases . It`s presented Newcomb-Benford's Law and the theoretical foundation about the theme. After this, the methodology and database used, following with the analysis and interpretation of the results.
Bibtex:
@article{,
author = {Daniel Hilario Ribeiro and Sandro Eduardo Monsueto},
year = {2015},
title = {Lei de Newcomb-Benford Aplicada no Controle interno nas empresas: um estudo de caso no controle de lançamentos financeiros [Newcomb-Benford Law Applied To Internal Control In Business: A Case Study In The Control Of Financial Releases]},
journal = {Revista de Administração da Unimep},
volume = {13},
number = {1},
pages = {1--18},
doi = {10.15600/1679-5350/rau.v13n1p1-18},
url = {http://www.raunimep.com.br/ojs/index.php/regen/article/view/449/626},
}
Reference Type: Journal Article
Subject Area(s): Accounting