Análise de conformidade nos gastos de uma unidade gestora da Superintendência do Meio Ambiente – SUDEMA, PB: aplicação da Lei de Newcomb-Benford.

Abstract

The government needs mechanisms that allow one monitoring and effective control of applied financial resources. Thus, the search accounts, increasingly developed studies to guide managers to invest these resources efficiently. Based on this assumption, the objective is with the search detect the occurrence of significant deviations in the distribution of first digits (PDS) of public spending in the environmental sector - Paraíba State SUDEMA in the year 2011 to 2015. For this purpose the said search it is a case study strategically based on the quantitative analysis with pillars as the Accounting and Mathematics Sciences (probability theory, statistics and computer science) applied to the audit of public accounts. Data were collected through the Monitoring System of the Company Resource Management (SAGRES) in February and March 2016. The Act enables an analysis of the incidence or not deviations. However, even before the law, there are many deviations provided by public officials in relation to financial resources. And it is precisely to promote the proper use of public resources that the Newcomb-Benford Law has been inserted, whose premises are to give due compliance to the behavior of these expenditures, or audit procedures are adopted applied to compliance analysis a set of financial data by detecting deviations from the expected pattern of occurrence for the digits of a considered position. It was concluded that the presentation of search results displayed, where there is the applicability of the model based on the Newcomb-Benford Law (NB-Law) in the Management Unit commitment notes (UG) in the period 2011 to 2015, constatou- that in all the years there were indications that indicates strong evidence of fraud.