Análise da percepção dos discentes sobre perícia contábil e contabilidade forense contra fraudes contábeis
Arquivos
Data
2022-01-29
Autores
Kang, Lina [UNIFESP]
Orientadores
Henrique, Marcelo Rabelo [UNIFESP]
Tipo
Trabalho de conclusão de curso de graduação
Título da Revista
ISSN da Revista
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Resumo
A sofisticação e complexidade dos esquemas de fraude corroem a sociedade e retardam o desenvolvimento do país e infelizmente estes casos estão crescendo cada vez mais no Brasil e no mundo, por esse motivo tornou-se necessário desenvolver medidas para detectar e impedir fraudes, assim como a geração de provas para diferentes usuários. A contabilidade, como ciência social aplicada, tem relevante papel no combate aos atos lesivos, pois é comum que essas manipulações contra o patrimônio sejam realizados no interior das estruturas contábeis e financeiras. Nesse sentido, o presente trabalho aborda duas áreas da ciência contábil relacionadas com o combate a delitos, a Contabilidade Forense e a Perícia Contábil. Desta forma, este trabalho tem por objetivo evidenciar e diferenciar os papéis exercidos por peritos contábeis e contadores forenses e avaliar a percepção dos discentes sobre a Contabilidade Forense e Perícia Contábil como um instrumento auxiliar nas práticas investigativas desse delito econômico-financeiro.
The sophistication and complexity of fraud schemes corrode society and delay the country's development and unfortunately these cases are growing more and more in Brazil and in the world, for this reason it has become necessary to develop measures to detect and prevent fraud, as well as the generation of proofs for different users. Accounting, as an applied social science, has an important role in combating harmful acts, as it is common for these manipulations against property to be carried out within accounting and financial structures. In this sense, the present work addresses two areas of accounting science related to the fight against crimes, Forensic Accounting and Forensic Accounting. In this way, this work aims to highlight and differentiate the roles played by accounting experts and forensic accountants and mainly analyze the students' perception of Forensic Accounting and Accounting Expertise as an auxiliary instrument in the investigative practices of this economic-financial crime.
The sophistication and complexity of fraud schemes corrode society and delay the country's development and unfortunately these cases are growing more and more in Brazil and in the world, for this reason it has become necessary to develop measures to detect and prevent fraud, as well as the generation of proofs for different users. Accounting, as an applied social science, has an important role in combating harmful acts, as it is common for these manipulations against property to be carried out within accounting and financial structures. In this sense, the present work addresses two areas of accounting science related to the fight against crimes, Forensic Accounting and Forensic Accounting. In this way, this work aims to highlight and differentiate the roles played by accounting experts and forensic accountants and mainly analyze the students' perception of Forensic Accounting and Accounting Expertise as an auxiliary instrument in the investigative practices of this economic-financial crime.
Descrição
Citação
KANG, Lina. Análise da percepção dos discentes sobre perícia contábil e contabilidade forense contra fraudes contábeis. 2022. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) - Universidade Federal de São Paulo, Escola Paulista de Política, Economia e Negócios, Osasco, 2022.