文章基本信息

标题：Using the Newcomb-Benford Law as a Deviation Identification Method in Continuous Auditing Environments: A Proposal for Detecting Deviations over Time
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作者：Wilton Bernardino da Silva ; Silvana Karina de Melo Travassos ; Jose Isidio de Freitas Costa 等
期刊名称：Revista Contabilidade & Finanças - USP
印刷版ISSN：1519-7077
电子版ISSN：1808-057X
出版年度：2017
卷号：28
期号：73
页码：11-26
语种：English
出版社：Universidade de São Paulo
其他摘要：This paper used the Newcomb-Benford Law (NB Law) to analyze 210,899 contracts issued by sixty management units in two states in the Brazilian Northeast in 2010. In this article we seek to address the following question: What proposal emerges from the need to identify financial deviations over time in terms of NB Law compliance in continuous auditing scenarios? To this end, the goal of the paper is to analyze this compliance with the aim of identifying deviations over time. The analysis focuses on first significant digit distribution. Graphical analysis of observed frequencies and time series of relative discrepancies reveals the formation of typical patt erns of divergences from Public Tenders Law (Federal Law n. 8.666/93). From the results obtained, we conclude that time series analysis of NB Law compliance can improve the accuracy of sampling procedures in continuous auditing.
其他关键词：Newcomb-Benford Law; first digit; time series analysis; continuous auditing; public spending.