Contabilidade forense: o uso da lei de benford para avaliar indicações de fraude
DOI:
https://doi.org/10.23925/2446-9513.2022v9id57343Palavras-chave:
Detecção de fraudeResumo
O súbito declínio no lucro da PII Corporation é uma questão importante que requer mais discussão. Este estudo tem como objetivo evidenciar se há indícios de fraude na elaboração das demonstrações de resultados da PII Corporation, o que pode ser comprovado por meio da Lei de Benford. Este estudo utiliza os métodos Teste Binomial, Teste de Sinais e Teste Qui-Quadrado para testar o alinhamento dos dados com a Lei de Benford. A amostra deste estudo consiste nas demonstrações de resultados de 2013-2019 da PII Corporation. Os resultados mostraram que 25 dos 28 testes não expressaram indícios de fraude, enquanto 3 testes indicaram fraude, detectadas no quarto dígito das despesas da empresa, nos primeiros 2 dígitos de suas despesas e nos 2 últimos dígitos de outras receitas e custos. Após uma investigação mais aprofundada, apurou-se que a diminuição significativa do lucro ocorreu porque a empresa pagou juros sobre títulos com valores bastante elevados em 2019, então os resultados dos testes estatísticos foram considerados falso-positivos. A recomendação que pode ser oferecida é que a PII Corporation regule a imposição do valor do cupom do título por etapas.
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