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This article uses the Newcomb-Benford(NB-Law), or Law of Anomalous Numbers, to analyze the values of Electronic Bidding Processes that occurred in the Purchasing Portal of the Brazilian Federal Government and contained in the newly created website "DadosAbertos.gov.br". In the analysis, all services contracted in the period from 2014 to 2018 were considered. The objective of the research was to analyze the conformity of the Electronic Auction referred to the NB-Law, aiming to verify anomalies, which represent signs of fraud. It can be said that there was a statistically significant anomaly in the analysis of the first digit of the values bid in the Electronic Bidding Tenders. It is also noted that the trading sessions with the first digit of numbers 4, 8 and 9 are those with the largest differences between expected and observed values, strengthening the hypothesis that these represent the trading sessions with the highest incidence / probability of deviations, to be tested in future studies. The study, pioneer in this type of analysis in the Brazilian data source, aims to contribute to the literature focused on the detection of accounting or financial fraud in the public sector. The results collected here can also contribute to the practice of inspection in public management. It is recommended to deepen the studies based on the Economics of Corruption, on issues that involve the detection of fraud, so that corruption becomes unviable or inopportune. ; Este artículo utiliza la Ley de Newcomb-Benford(Ley-NB), o Ley de Números Anómalos, para el análisis de los valores de las Sesiones de Comercio Electrónico realizadas en el Portal de Compras del Gobierno Federal de Brasil y contenidas en el sitio web recién creado "DadosAbertos.gov.br". En los análisis, fueron considerados todos los contratos de servicios, de 2014 a 2018. El objetivo de la investigación fue analizar el cumplimiento de las Sesiones de Comercio Electrónico mencionadas a la Ley-NB, con el fin de verificar anomalías que representan evidencia de fraude. Se puede afirmar que hubo una anomalía estadísticamente significativa en el análisis del primer dígito de los valores licitados en las ofertas de las Subastas Electrónicas. También se observa que las sesiones de trading con el primer dígito de los números 4, 8 y 9 son las que presentaron el valores intermedios más altos que contribuyen al chi-cuadrado (²) calculado, fortaleciendo la hipótesis de que estas representan las sesiones de trading con la mayor incidencia/probabilidad de desviaciones. El estudio, pionero en este tipo de análisis en la base de datos brasileña, tiene como objetivo contribuir a la literatura centrada en la detección de fraudes contables o financieros en el sector público. Los resultados aquí recogidos también pueden contribuir a la práctica de la supervisión en la gestión pública. Se recomienda profundizar en el análisis de las ofertas estudiadas, con el fin de confirmar las evidencias aquí recogidas, y centrarse en estudios basados en la Economía de la Corrupción en cuestiones relacionadas con la detección de fraude, de modo que la corrupción se vuelva inviable o impropia. ; Este artigo utiliza a Lei de Newcomb-Benford (Lei-NB), ou Lei dos Números Anômalos, para análise empírica exploratória dos valores de pregões eletrônicos ocorridos no Portal de Compras do Governo Federal brasileiro e constantes no recém-criado site "DadosAbertos.gov.br". Nas análises foram consideradas todas as contratações de serviços no período de 2014 a 2018. O objetivo da pesquisa foi analisar a conformidade dos pregões eletrônicos mencionados à Lei-NB, visando a verificar anomalias que representam indícios de fraude. Pode-se afirmar que há anomalia estatisticamente significante na análise do primeiro dígito dos valores licitados nos pregões eletrônicos das licitações. Constata-se também que os pregões com primeiro dígito de números 4, 8 e 9 são os que apresentaram maiores diferenças entre o valor observado e o valor esperado, fortalecendo a hipótese de que esses representam os pregões com maior incidência/probabilidade de desvios. O estudo, pioneiro nesse tipo de análise na base de dados brasileira, visa a contribuir para a literatura focada na detecção de fraudes contábeis ou financeiras no setor público. Os resultados da pesquisa indicam que podem contribuir, também, para a prática da fiscalização na gestão pública. É recomendado aprofundar a análise das licitações estudadas, visando a confirmar os indícios constatados, e focar em estudos baseados na economia da corrupção nas questões que envolvem a detecção de fraudes, a fim de que a corrupção se torne inviável ou inoportuna.

ABSTRACT Purpose: To understand the relationship between the outcomes of individual learning (IL) of competencies and the outcomes of organizational learning (OL) of competencies, as well as the mediating role of organizational support for transfer (OST) of learning in the conversion of IL into OL. Originality/value: Measurement of OL in relation to IL since, as a rule, research on OL presupposes IL, without stepping back to measure it. Proposing socialization and codification as OL processes, which involves formal and informal learning, and tacit and explicit knowledge. Focus on converting IL results in organizations into learning of the organization, allowing a more accurate assessment of the results of organizational investments in formal and informal learning, considering the current practice of measuring T&D exclusively. Proposing the use of OST to enhance processes and results of IL and conversion of IL into OL. The use of exploratory and confirmatory modeling methods and data from two different organizations are aligned with good practice in the research field. Design/methodology/approach: The hypotheses were tested in two studies, carried out with validated scales, sent by the organizations via a link emailed to the respondents. Study 1, exploratory, involved 203 employees of a public bank and study 2, confirmatory, with 252 employees of a Civil Society Organization of Public Interest (CSOPI). Findings: The two studies show that there were IL and OL, that IL is net learning of competencies desired by the organization (IL1- IL0), that OL is the result of socialization and codification of IL applied to work, that IL predicts OL, and that OST mediates the relationship between IL and OL.