Contabilidade forense no Brasil: uma proposição de metodologia
Autor(a) principal: | |
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Data de Publicação: | 2012 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações do Mackenzie |
Texto Completo: | http://dspace.mackenzie.br/handle/10899/26249 |
Resumo: | Accounting has become in recent years, a fundamental instrument for trade relations and commerce, a provider of relevant information to its users in making strategic decisions. In this interval Forensic Accounting surges and bone with the responsible for collection, preservation, restoration and analysis of evidence of financial information, presenting the facts and evidence that can be accepted in courts in triggering litigation involving corporate fraud. However, research study relating to aforementioned subject is largely unexplored and there is recognition by the academic, this fact is evidenced by the absence of reasonable amount of scientific articles, laws or professional orientation. Given this scenario, the study seeks to contribute to the elucidation and exploitation of Forensic Accounting in Brazil,identifying which are the basic procedures to perform a forensic accounting. Based on this concern, we performed a literature review on the concepts of Accounting Science, Forensic Science, Fraud, Forensic Accounting, and Criminology in the Law and Investigative Audit.Therefore, to guide this study we sought to answer the following research question: what are the basic procedures to perform a forensic accounting? Identifying the differences between the activity of expertise and forensic investigation, the relation between the formalization of forensics and procedures for joint research, and model for basic forensic accounting. The methodology applied in the study is based largely qualitative, exploratory approach. The sample was selected in a non-probabilistic, by limiting the reach of the group being studied and the small number of practitioners available to participate in the study. For this purpose, we used the "Snowball sampling" technique (snowball or reference current), where a respondent indicates another possible respondents. Finally, based on the results, Forensic Accounting could be conceptualized as a tool to support litigation in providing technical support to the judicial authorities. The study also observed that it bared a resemblance with the activities of an expert accounting, however, differing only in applicants services research, and expertise demanded by justice and forensic investigation by the executives of corporations seeking redress. Finally, the proposed forensic investigation procedures are: financial analysis, contract analysis, analysis of the relationship of payments, DuPont analysis, compliance, statistical analysis, CAAT, profiling access, electronic data recovery,investigative interview, notarial minutes, analysis of public data and physical inspection (on site). |
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2016-03-15T19:32:35Z2020-05-28T18:17:26Z2013-02-012020-05-28T18:17:26Z2012-02-01http://dspace.mackenzie.br/handle/10899/26249Accounting has become in recent years, a fundamental instrument for trade relations and commerce, a provider of relevant information to its users in making strategic decisions. In this interval Forensic Accounting surges and bone with the responsible for collection, preservation, restoration and analysis of evidence of financial information, presenting the facts and evidence that can be accepted in courts in triggering litigation involving corporate fraud. However, research study relating to aforementioned subject is largely unexplored and there is recognition by the academic, this fact is evidenced by the absence of reasonable amount of scientific articles, laws or professional orientation. Given this scenario, the study seeks to contribute to the elucidation and exploitation of Forensic Accounting in Brazil,identifying which are the basic procedures to perform a forensic accounting. Based on this concern, we performed a literature review on the concepts of Accounting Science, Forensic Science, Fraud, Forensic Accounting, and Criminology in the Law and Investigative Audit.Therefore, to guide this study we sought to answer the following research question: what are the basic procedures to perform a forensic accounting? Identifying the differences between the activity of expertise and forensic investigation, the relation between the formalization of forensics and procedures for joint research, and model for basic forensic accounting. The methodology applied in the study is based largely qualitative, exploratory approach. The sample was selected in a non-probabilistic, by limiting the reach of the group being studied and the small number of practitioners available to participate in the study. For this purpose, we used the "Snowball sampling" technique (snowball or reference current), where a respondent indicates another possible respondents. Finally, based on the results, Forensic Accounting could be conceptualized as a tool to support litigation in providing technical support to the judicial authorities. The study also observed that it bared a resemblance with the activities of an expert accounting, however, differing only in applicants services research, and expertise demanded by justice and forensic investigation by the executives of corporations seeking redress. Finally, the proposed forensic investigation procedures are: financial analysis, contract analysis, analysis of the relationship of payments, DuPont analysis, compliance, statistical analysis, CAAT, profiling access, electronic data recovery,investigative interview, notarial minutes, analysis of public data and physical inspection (on site).Nos últimos anos, a contabilidade tem se tornado um instrumento fundamental para as relações comerciais e mercantis; fornecedora de informações relevantes aos seus usuários, na tomada de decisões estratégicas. Neste ínterim surge a Contabilidade Forense, ferramenta responsável pela coleta, preservação, restauração e análise das evidências das informações financeiras, apresentando os fatos e as evidências que possam ser aceitos em tribunais no desencadeamento de litígios, envolvendo fraudes corporativas. Todavia, o tema em questão é pouco explorado não havendo quantidade razoável de artigos científicos, leis ou orientações profissionais. Perante esse cenário, este estudo procurou identificar quais os procedimentos básicos para a execução de uma investigação forense contábil. Fundamentado nesta preocupação, foi realizada uma pesquisa na literatura sobre os conceitos de Ciência Contábil, Ciência Forense, Fraude, Contabilidade Forense, Criminologia no Direito e Auditoria Investigativa. Para nortear este estudo, buscaram-se respostas para a seguinte indagação: Quais os procedimentos básicos para a execução de uma investigação forense contábil? Assim, procurou-se identificar as diferenças entre a atividade de perícia e a de investigação forense. A relação entre a formalização da atividade forense e os procedimentos comuns de investigação e modelo de procedimentos básicos para a investigação forense contábil. A metodologia aplicada no estudo teve base predominantemente qualitativa e enfoque exploratório, e a amostra foi selecionada de forma não probabilística, utilizando-se a técnica Snowball sampling (bola de neve ou corrente de referência), em que um entrevistado indica outros possíveis respondentes. Por meio dos resultados obtidos, conceitua-se a Contabilidade Forense como uma ferramenta de apoio ao contencioso no fornecimento de suporte técnico para as autoridades judiciais. A pesquisa constatou que a sua prática se assemelha com as atividades da perícia contábil; no entanto, diferenciando-se apenas nos solicitantes dos serviços de investigação, sendo a perícia demandada pelo judiciário e a investigação forense pelos executivos das empresas fraudadas. Por fim, os procedimentos de investigação forense propostos são os seguintes: análise financeira, análise de contratos, análise de relacionamento de pagamentos, análise Dupont, compliance, análise estatística, CAAT, análise de perfil de acesso, recuperação de dados eletrônicos, entrevista investigativa, ata notarial, análise de dados públicos e inspeção física (in loco).application/pdfporUniversidade Presbiteriana MackenzieControladoria EmpresarialUPMBRCiências Contábeisfraudecontabilidade forenseinvestigaçãofraudforensic accountinginvestigationCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISContabilidade forense no Brasil: uma proposição de metodologiaContabilidade forense no Brasil: uma proposição de metodologiainfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisImoniana, Joshua Onomehttp://lattes.cnpq.br/2383282388193527Pereira, Anisio Candidohttp://lattes.cnpq.br/5798574967417360Formigoni, Henriquehttp://lattes.cnpq.br/7989666444257591http://lattes.cnpq.br/9184358604941262Silva, Robson Maciel dahttp://tede.mackenzie.br/jspui/retrieve/3178/Robson%20Maciel%20Silva.pdf.jpghttp://tede.mackenzie.br/jspui/bitstream/tede/899/1/Robson%20Maciel%20Silva.pdfinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações do Mackenzieinstname:Universidade Presbiteriana Mackenzie (MACKENZIE)instacron:MACKENZIEOREORE.xmltext/xml2727http://dspace.mackenzie.br/bitstream/10899/26249/1/ORE.xmlc8fc46f0bf04e20a5b91668134b89e38MD5110899/262492020-05-28 15:17:26.362Biblioteca Digital de Teses e Dissertaçõeshttp://tede.mackenzie.br/jspui/PRI |
dc.title.por.fl_str_mv |
Contabilidade forense no Brasil: uma proposição de metodologia Contabilidade forense no Brasil: uma proposição de metodologia |
title |
Contabilidade forense no Brasil: uma proposição de metodologia |
spellingShingle |
Contabilidade forense no Brasil: uma proposição de metodologia Silva, Robson Maciel da fraude contabilidade forense investigação fraud forensic accounting investigation CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Contabilidade forense no Brasil: uma proposição de metodologia |
title_full |
Contabilidade forense no Brasil: uma proposição de metodologia |
title_fullStr |
Contabilidade forense no Brasil: uma proposição de metodologia |
title_full_unstemmed |
Contabilidade forense no Brasil: uma proposição de metodologia |
title_sort |
Contabilidade forense no Brasil: uma proposição de metodologia |
author |
Silva, Robson Maciel da |
author_facet |
Silva, Robson Maciel da |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Imoniana, Joshua Onome |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/2383282388193527 |
dc.contributor.referee1.fl_str_mv |
Pereira, Anisio Candido |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/5798574967417360 |
dc.contributor.referee2.fl_str_mv |
Formigoni, Henrique |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/7989666444257591 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/9184358604941262 |
dc.contributor.author.fl_str_mv |
Silva, Robson Maciel da |
contributor_str_mv |
Imoniana, Joshua Onome Pereira, Anisio Candido Formigoni, Henrique |
dc.subject.por.fl_str_mv |
fraude contabilidade forense investigação |
topic |
fraude contabilidade forense investigação fraud forensic accounting investigation CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.eng.fl_str_mv |
fraud forensic accounting investigation |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
Accounting has become in recent years, a fundamental instrument for trade relations and commerce, a provider of relevant information to its users in making strategic decisions. In this interval Forensic Accounting surges and bone with the responsible for collection, preservation, restoration and analysis of evidence of financial information, presenting the facts and evidence that can be accepted in courts in triggering litigation involving corporate fraud. However, research study relating to aforementioned subject is largely unexplored and there is recognition by the academic, this fact is evidenced by the absence of reasonable amount of scientific articles, laws or professional orientation. Given this scenario, the study seeks to contribute to the elucidation and exploitation of Forensic Accounting in Brazil,identifying which are the basic procedures to perform a forensic accounting. Based on this concern, we performed a literature review on the concepts of Accounting Science, Forensic Science, Fraud, Forensic Accounting, and Criminology in the Law and Investigative Audit.Therefore, to guide this study we sought to answer the following research question: what are the basic procedures to perform a forensic accounting? Identifying the differences between the activity of expertise and forensic investigation, the relation between the formalization of forensics and procedures for joint research, and model for basic forensic accounting. The methodology applied in the study is based largely qualitative, exploratory approach. The sample was selected in a non-probabilistic, by limiting the reach of the group being studied and the small number of practitioners available to participate in the study. For this purpose, we used the "Snowball sampling" technique (snowball or reference current), where a respondent indicates another possible respondents. Finally, based on the results, Forensic Accounting could be conceptualized as a tool to support litigation in providing technical support to the judicial authorities. The study also observed that it bared a resemblance with the activities of an expert accounting, however, differing only in applicants services research, and expertise demanded by justice and forensic investigation by the executives of corporations seeking redress. Finally, the proposed forensic investigation procedures are: financial analysis, contract analysis, analysis of the relationship of payments, DuPont analysis, compliance, statistical analysis, CAAT, profiling access, electronic data recovery,investigative interview, notarial minutes, analysis of public data and physical inspection (on site). |
publishDate |
2012 |
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2012-02-01 |
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2013-02-01 2020-05-28T18:17:26Z |
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2016-03-15T19:32:35Z 2020-05-28T18:17:26Z |
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UPM |
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Ciências Contábeis |
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