C.P.A. Thesis, Universidad de Guayaquil, Guayaquil, Ecuador.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Note - this is a foreign language paper: SPA
Abstract: The research started using Benford's Law to identify irregularities or fraud in the process of income tax within the Company Coinfra SA. The application of this law is effective in identifying fraud in any company. Benford's Law is a statistical tool through the frequencies found in the financial statements, it failed to demonstrate empirically that the numbers have a regular behavior when they are generated naturally. Therefore having applied this theory to several sets of numbers, one could identify which of these the law meet and then checked repeatedly with similar data compliance. Thus, it was possible to infer that any of these datasets remain the particularity of compliance with Benford's law in normal cases. Not met, we can say that there is an attempt to manipulate financial statements to alter the values, creating the possibility of error or fraud.
Bibtex:
@thesis{,
author = {María Concepción Zamora Loor},
title = {Estudio y análisis de la Ley de Benford aplicada en los estados financieros de COINFRA S.A. },
year = {2015},
school = { Universidad de Guayaquil},
address = {Guayaquil, Ecuador},
url = {http://repositorio.ug.edu.ec/handle/redug/11169},
type = {C.P.A. Thesis}
}
Reference Type: Thesis
Subject Area(s): Accounting