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Vieira, ADS (2014)

A Lei de Newcomb-Benford como critério de seleção amostral no processo de auditoria fiscal

CAD. Fin. Public., Brasilia, n. 14, pp. 139-167.

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

Note - this is a foreign language paper: POR

Abstract: The sample selection process is one of the most important, because it will guide the entire inspection process to direct the Fiscal Agent in auditing taxpayers who seem most likely to divert resources from the state. Thus, this study aims to verify the use of the Newcomb-Benford Law in the monitoring process and sample selection of taxpayers for inclusion in tax audit. For this, it is necessary to analyze the existing process of evidence/ sample selection and verify the applicability of the Newcomb-Benford Law regarding the tax audit carried out by comparing the results with those identified by the tax authorities after auditing on the spot. The methodology is applied research: it has aimed to prove or reject hypotheses from theoretical model. As for the objectives it is an exploratory research through case study discussed quantitatively. For the analysis, we used the accounting model by applying the Newcomb-Benford ‘s Law to the first significant digit to identify information gaps in evidence in the sample selection process monitoring of taxpayers for inclusion in inspection activities, it was considered hypothesis tests Z and X2. From the analysis made, it is concluded that the Newcomb-Benford’s law is applicable in the sample selection process, but it is necessary to include them in a systematization for easy handling and increase agility in identifying information.

@article {, AUTHOR = {Alexandra da Silva Vieira}, TITLE = {A Lei de Newcomb-Benford como critério de seleção amostral no processo de auditoria fiscal}, JOURNAL = {Cadernos de Financas Publicas}, YEAR = {2014}, VOLUME = {14}, PAGES = {139--167}, URL = {ças%20Públicas%20n.%2014%20Dez%202014.pdf}, }

Reference Type: Journal Article

Subject Area(s): Accounting