AUDITORIA CONTÁBIL E PREVENÇÃO DE FRAUDES: UM ESTUDO NO CENÁRIO BRASILEIRO

Abstract

This study aims to present the main accounting frauds in the Brazilian scenario, and the actions that are being implemented as a mechanism for preventing and detecting frauds through the accounting audit technique. The methods used were qualitative-descriptive research, based on a bibliographic review. As a result, it was identified that the main accounting frauds include the manipulation of financial projections, the concealment of liabilities and the inflation of contracts. The actions implemented by regulatory and business bodies include the intensification of supervision of accounting practices, the performance of more rigorous audits and the imposition of assessments on the companies and executives involved, and the implementation of compliance departments. The research is considered relevant, highlighting the importance of companies to improve their internal controls and the use of the audit mechanism in the formation of an organizational culture. Keywords: Accounting Fraud, Accounting Audit, Internal Controls, Fraud Detection.