BENFORD'S LAW: an analysis of its applicability in a sample of tax documents presented in the senators’ accountability
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Brasileira de Ciências Policiais (Online) |
Texto Completo: | https://periodicos.pf.gov.br/index.php/RBCP/article/view/830 |
Resumo: | In a context of compliance analysis and manifestation on documents presented in reimbursement processes for expenses incurred, the selection of attributes or methodologies capable of directing human resources when the object of examination falls on large sets of digital data is challenging. In addition to the other statistical sampling techniques employed in an auditing environment, the Benford's Law as an instrument to guide the identification of anomalous records deserves special mention. Through a study of the financial records of quota expenditures for the exercise of parliamentary activity granted to senators of the Republic, the individual values of a set of fiscal documents were submitted to the logical structure of the Benford's Law and their calculated frequencies compared with the expected ones, to identify the most unusual records for the first, second and first two digits of each disbursement receipt. The analysis of the records and interpretation of the applied statistical tests suggest the presence of signs of manipulations, errors and/or irregularities in the process of rendering accounts for amounts intended to cover expenses. As a result, the described methodology may be applicable to rationalize expenditure verification procedures that share the same characteristics. |
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Revista Brasileira de Ciências Policiais (Online) |
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BENFORD'S LAW: an analysis of its applicability in a sample of tax documents presented in the senators’ accountabilityLEI DE BENFORD: uma análise de sua aplicabilidade em uma amostra de documentos fiscais nas prestações de contas de senadores da RepúblicaBenford's Lawfirst significant digitauditfraudmoney laundering.Lei de Benford. Primeiro dígito significante. Lei do Primeiro Dígito. Detecção de fraude. Análise Digital.In a context of compliance analysis and manifestation on documents presented in reimbursement processes for expenses incurred, the selection of attributes or methodologies capable of directing human resources when the object of examination falls on large sets of digital data is challenging. In addition to the other statistical sampling techniques employed in an auditing environment, the Benford's Law as an instrument to guide the identification of anomalous records deserves special mention. Through a study of the financial records of quota expenditures for the exercise of parliamentary activity granted to senators of the Republic, the individual values of a set of fiscal documents were submitted to the logical structure of the Benford's Law and their calculated frequencies compared with the expected ones, to identify the most unusual records for the first, second and first two digits of each disbursement receipt. The analysis of the records and interpretation of the applied statistical tests suggest the presence of signs of manipulations, errors and/or irregularities in the process of rendering accounts for amounts intended to cover expenses. As a result, the described methodology may be applicable to rationalize expenditure verification procedures that share the same characteristics.Aqueles que têm por atribuição manifestarem-se sobre o grau de conformidade dos registros financeiros gerados por sistemas internos ou externos têm demandado um desenvolvimento contínuo de ferramentas destinadas ao exame analítico de grandes conjuntos de dados digitais. Alinhando-se às demais técnicas estatísticas de seleção de amostras de auditoria amplamente empregadas pelos profissionais que militam nesse setor, vem ganhando notoriedade a aplicação da Lei de Benford como instrumento de direcionamento do trabalho dos responsáveis por mensurarem o nível de conformidade dos gastos realizados por pessoas físicas ou jurídicas. Nesse cenário, o confronto entre frequências observadas e frequências esperadas para o primeiro, segundo e dois primeiros dígitos, de um dado número, pode direcionar e racionalizar procedimentos mais criteriosos de comprovação do gasto para determinados documentos e, consequentemente, identificar indivíduos que estejam cometendo fraudes, erros ou irregularidades no processo de prestação de contas de valores destinados ao custeio de despesas.ANP Editora2021-09-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPeer-reviewed articleEmpirical Field ResearchArtigo avaliado pelos paresPesquisa Empírica de CampoArtículo revisado por paresArticle revu par des pairsArticolo sottoposto a revisione paritariaapplication/pdfapplication/pdfapplication/pdfapplication/pdfapplication/pdfapplication/vnd.openxmlformats-officedocument.wordprocessingml.documentapplication/vnd.openxmlformats-officedocument.wordprocessingml.documenthttps://periodicos.pf.gov.br/index.php/RBCP/article/view/83010.31412/rbcp.v12i6.830Rivista Brasiliana di Scienza di Polizia; V. 12 N. 6 (2021): Recupero dei beni: garantire che il crimine non ripaghi ("il crimine non paga"); 103-126Brazilian Journal of Police Sciences; Vol. 12 No. 6 (2021): Asset recovery: ensuring that the crime is not profitable (“crime doesn´t pay”); 103-126Revista Brasileña de Ciencias Policiales; Vol. 12 Núm. 6 (2021): Recuperación de activos: garantizar que el delito no resulte provechoso (“crime doesn´t pay”); 103-126Revista Brasileira de Ciências Policiais; v. 12 n. 6 (2021): Recuperación de activos: garantizar que el delito no resulte provechoso (“crime doesn´t pay”); 103-126Revue Brésilienne des Sciences Policières; Vol. 12 No. 6 (2021): Recouvrement d'avoirs : s'assurer que le crime ne paie pas ("le crime ne paie pas"); 103-1262318-69172178-001310.31412/rbcp.v12i6reponame:Revista Brasileira de Ciências Policiais (Online)instname:Academia Nacional de Polícia (ANP)instacron:ANPporhttps://periodicos.pf.gov.br/index.php/RBCP/article/view/830/pdf_1https://periodicos.pf.gov.br/index.php/RBCP/article/view/830/517https://periodicos.pf.gov.br/index.php/RBCP/article/view/830/518https://periodicos.pf.gov.br/index.php/RBCP/article/view/830/519https://periodicos.pf.gov.br/index.php/RBCP/article/view/830/520https://periodicos.pf.gov.br/index.php/RBCP/article/view/830/531https://periodicos.pf.gov.br/index.php/RBCP/article/view/830/53210.31412/rbcp.v12i6.830.g48210.31412/rbcp.v12i6.830.s7610.31412/rbcp.v12i6.830.s7710.31412/rbcp.v12i6.830.s7910.31412/rbcp.v12i6.830.s8010.31412/rbcp.v12i6.830.s11010.31412/rbcp.v12i6.830.s111da Cruz Filho, Enelson CandeiaNunes, Danielle Montenegro SalamoneSantana, Claudio Moreirainfo:eu-repo/semantics/openAccess2022-08-16T16:29:17Zoai:ojs.pkp.sfu.ca:article/830Revistahttps://periodicos.pf.gov.br/index.php/RBCPPUBhttps://periodicos.pf.gov.br/index.php/RBCP/oaipublicacesp.anp@dpf.gov.br2318-69172178-0013opendoar:2022-08-16T16:29:17Revista Brasileira de Ciências Policiais (Online) - Academia Nacional de Polícia (ANP)false |
dc.title.none.fl_str_mv |
BENFORD'S LAW: an analysis of its applicability in a sample of tax documents presented in the senators’ accountability LEI DE BENFORD: uma análise de sua aplicabilidade em uma amostra de documentos fiscais nas prestações de contas de senadores da República |
title |
BENFORD'S LAW: an analysis of its applicability in a sample of tax documents presented in the senators’ accountability |
spellingShingle |
BENFORD'S LAW: an analysis of its applicability in a sample of tax documents presented in the senators’ accountability da Cruz Filho, Enelson Candeia Benford's Law first significant digit audit fraud money laundering. Lei de Benford. Primeiro dígito significante. Lei do Primeiro Dígito. Detecção de fraude. Análise Digital. |
title_short |
BENFORD'S LAW: an analysis of its applicability in a sample of tax documents presented in the senators’ accountability |
title_full |
BENFORD'S LAW: an analysis of its applicability in a sample of tax documents presented in the senators’ accountability |
title_fullStr |
BENFORD'S LAW: an analysis of its applicability in a sample of tax documents presented in the senators’ accountability |
title_full_unstemmed |
BENFORD'S LAW: an analysis of its applicability in a sample of tax documents presented in the senators’ accountability |
title_sort |
BENFORD'S LAW: an analysis of its applicability in a sample of tax documents presented in the senators’ accountability |
author |
da Cruz Filho, Enelson Candeia |
author_facet |
da Cruz Filho, Enelson Candeia Nunes, Danielle Montenegro Salamone Santana, Claudio Moreira |
author_role |
author |
author2 |
Nunes, Danielle Montenegro Salamone Santana, Claudio Moreira |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
da Cruz Filho, Enelson Candeia Nunes, Danielle Montenegro Salamone Santana, Claudio Moreira |
dc.subject.por.fl_str_mv |
Benford's Law first significant digit audit fraud money laundering. Lei de Benford. Primeiro dígito significante. Lei do Primeiro Dígito. Detecção de fraude. Análise Digital. |
topic |
Benford's Law first significant digit audit fraud money laundering. Lei de Benford. Primeiro dígito significante. Lei do Primeiro Dígito. Detecção de fraude. Análise Digital. |
description |
In a context of compliance analysis and manifestation on documents presented in reimbursement processes for expenses incurred, the selection of attributes or methodologies capable of directing human resources when the object of examination falls on large sets of digital data is challenging. In addition to the other statistical sampling techniques employed in an auditing environment, the Benford's Law as an instrument to guide the identification of anomalous records deserves special mention. Through a study of the financial records of quota expenditures for the exercise of parliamentary activity granted to senators of the Republic, the individual values of a set of fiscal documents were submitted to the logical structure of the Benford's Law and their calculated frequencies compared with the expected ones, to identify the most unusual records for the first, second and first two digits of each disbursement receipt. The analysis of the records and interpretation of the applied statistical tests suggest the presence of signs of manipulations, errors and/or irregularities in the process of rendering accounts for amounts intended to cover expenses. As a result, the described methodology may be applicable to rationalize expenditure verification procedures that share the same characteristics. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-09-30 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed article Empirical Field Research Artigo avaliado pelos pares Pesquisa Empírica de Campo Artículo revisado por pares Article revu par des pairs Articolo sottoposto a revisione paritaria |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.pf.gov.br/index.php/RBCP/article/view/830 10.31412/rbcp.v12i6.830 |
url |
https://periodicos.pf.gov.br/index.php/RBCP/article/view/830 |
identifier_str_mv |
10.31412/rbcp.v12i6.830 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.pf.gov.br/index.php/RBCP/article/view/830/pdf_1 https://periodicos.pf.gov.br/index.php/RBCP/article/view/830/517 https://periodicos.pf.gov.br/index.php/RBCP/article/view/830/518 https://periodicos.pf.gov.br/index.php/RBCP/article/view/830/519 https://periodicos.pf.gov.br/index.php/RBCP/article/view/830/520 https://periodicos.pf.gov.br/index.php/RBCP/article/view/830/531 https://periodicos.pf.gov.br/index.php/RBCP/article/view/830/532 10.31412/rbcp.v12i6.830.g482 10.31412/rbcp.v12i6.830.s76 10.31412/rbcp.v12i6.830.s77 10.31412/rbcp.v12i6.830.s79 10.31412/rbcp.v12i6.830.s80 10.31412/rbcp.v12i6.830.s110 10.31412/rbcp.v12i6.830.s111 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf application/pdf application/pdf application/pdf application/vnd.openxmlformats-officedocument.wordprocessingml.document application/vnd.openxmlformats-officedocument.wordprocessingml.document |
dc.publisher.none.fl_str_mv |
ANP Editora |
publisher.none.fl_str_mv |
ANP Editora |
dc.source.none.fl_str_mv |
Rivista Brasiliana di Scienza di Polizia; V. 12 N. 6 (2021): Recupero dei beni: garantire che il crimine non ripaghi ("il crimine non paga"); 103-126 Brazilian Journal of Police Sciences; Vol. 12 No. 6 (2021): Asset recovery: ensuring that the crime is not profitable (“crime doesn´t pay”); 103-126 Revista Brasileña de Ciencias Policiales; Vol. 12 Núm. 6 (2021): Recuperación de activos: garantizar que el delito no resulte provechoso (“crime doesn´t pay”); 103-126 Revista Brasileira de Ciências Policiais; v. 12 n. 6 (2021): Recuperación de activos: garantizar que el delito no resulte provechoso (“crime doesn´t pay”); 103-126 Revue Brésilienne des Sciences Policières; Vol. 12 No. 6 (2021): Recouvrement d'avoirs : s'assurer que le crime ne paie pas ("le crime ne paie pas"); 103-126 2318-6917 2178-0013 10.31412/rbcp.v12i6 reponame:Revista Brasileira de Ciências Policiais (Online) instname:Academia Nacional de Polícia (ANP) instacron:ANP |
instname_str |
Academia Nacional de Polícia (ANP) |
instacron_str |
ANP |
institution |
ANP |
reponame_str |
Revista Brasileira de Ciências Policiais (Online) |
collection |
Revista Brasileira de Ciências Policiais (Online) |
repository.name.fl_str_mv |
Revista Brasileira de Ciências Policiais (Online) - Academia Nacional de Polícia (ANP) |
repository.mail.fl_str_mv |
publicacesp.anp@dpf.gov.br |
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1776751179992137728 |