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Forster, RP (2006)

Auditoria contábil em entidades do terceiro setor : uma aplicação da Lei Newcomb-Benford

Universidade de Brasília, Brasília.

ISSN/ISBN: Not available at this time. DOI: Not available at this time.

Note - this is a foreign language paper: POR

Abstract: Non-profitable entities are organizations with target or purpose that aim social public interest, according to the necessities of person. The Financial Statements has been analyzed by Government Agency to check whether they are right. The acceptant auditing activity in an activity in charge with Financial Statements if they are well done with accountant principles and practices, issuing a report about the procedures. Nevertheless, usually do not examine all the figures, but samples and realize tests. In this sense Mathematics Science may help in detecting errors and frauds. One of these instruments is the Newcomb Benford’s Law, also known as first digit law, when in some cases is more usual appears as first digit numbers 1, 2 and 3, instead of digits from 4 to 9 . This dissertation had done statistics tests in several counts in the years 2002 and 2003 in 159 Non-profitable entities in Distrito Federal. The results show that the majority of the figures were in according with the law, which means that has low probability of errors and frauds in these entities.

@thesis{, author = {Forster, Rubens Peres}, year = {2006}, title = {Auditoria contábil em entidades do terceiro setor : uma aplicação da Lei Newcomb-Benford}, institution = {Universidade de Brasília, Brasília}, url = {}, }

Reference Type: Thesis

Subject Area(s): Accounting