Uma análise da conformidade das demonstrações de uma empresa de energia elétrica com a lei de Newcomb-Benford

Abstract

This study have the objective to verify if the financial reports of an energy company have conformity with the statements stablished by the Newcomb law. By this way, in begining will be showed the technique and the procedures for its aplicability in auditing activities. Next, with the Balance Sheet, DRE and Notes, discloused in 2013, the first digit law was applied in the first digit, in the first two digits, and in the first three digits. The results showed that the values analyzed dont have conformity with Benford Law, but some accounts have relevant, because they appears in more than one digit test.