O papel do perito contábil no combate aos crimes de lavagem de dinheiro no Brasil.

Abstract

The area of Accounting Forensics is fundamental in solving crimes involving money laundering in institutions, demonstrating that accounting also participates effectively in the fight against these irregularities. This research aimed to highlight the perception of an accounting expert in the investigation of financial fraud in entities, involving the entire analysis of the investigative process of the expert, its difficulties and limitations, the perception of society and the judiciary about the work of the accounting expert, in addition to the view of the interviewee about the importance of internal control and risk management in companies. As for the methodology, this research is characterized as qualitative research, which used a survey made through an interview with an expert accountant. Regarding the results, it is possible to see that the internal control of an institution, carried out irregularly, can contribute to giving rise to crimes of money laundering or other types of financial fraud, in addition, it found that the "thorough look" of the accounting expert is essential in combating these irregularities. Through the results obtained in the interview, it is also possible to perceive the lack of appreciation of the accounting expertise professional in the view of society and legal authorities. This shows that there is a certain lack of knowledge about the importance of the expert's work.