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Café, RM (2015)

O uso da Lei de Benford na auditoria de obras públicas: o caso do VLP

Undergraduate thesis, Universidade de Brasília.

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

Note - this is a foreign language paper: POR

Abstract: Major public works are crucial for the development of a country. Given the lack of coordination of private agents, government investment becomes highly necessary. In order to achieve the better allocation of scarce resources, the Courts of Accounts perform auditing public works. Since the audit is itself a cost to the government, it is essential to perform efficiently. This study tests the use of Benford's Law in the planning stage of the audit of a public work of Distrito Federal, the BRT. It is believed that data that have not undergone human manipulation will follow the Benford distribution. The following tests described in Nigrini (2012) are presented and applied to data: (i) first digit, (ii) the second digit, (iii) the first two digits and (iv) sum test. Still, a version of Bugarin and Cunha algorithm (2015) for the detection of items with more evidence of overpricing is presented and tested. The results of the algorithm are very favorable to the use of Benford's Law in auditing. About 73.40% of the overcost appointed by TCDF are revealed in just 38.17% of the total amount by the algorithm. The use of this simple tool for the selection of the sample seems to provide better results to auditing.

@mastersthesis{, author = {Renata Motta Café}, title = { O uso da Lei de Benford na auditoria de obras públicas: o caso do VLP}, year = {2015}, institution = {Universidade de Brasília}, type = {Thesis ({undergraduate})} url = {}, }

Reference Type: Thesis

Subject Area(s): Accounting