A importância da perícia contábil diante de crimes financeiros no Brasil

Abstract

The accounting expertise is one of several careers that an accounting professional can follow, it is based on technical and scientific procedures to elucidate facts about a judicial situation for example, thus assisting in the decision-making process of the judge. Therefore, this work aimed to analyze and highlight the importance of the role of the accounting expert through the reading and interpretation of three operations of the Federal Police of Brazil, developments of Operation Lava Jato: Operation Saqueador, Operation Panatenaico and Operation Pedra no Caminho. The research developed is classified as descriptive, using a qualitative approach to the problem and the technical procedure of documentary research of final reports of police investigations opened for the three operations mentioned. It was verified that the work performed by the accounting experts involved in the operations was fundamental for the measurement of the losses caused to the public coffers by crimes such as money laundering and bribe payment. It is also noted that the investigations carried out by the professionals revealed corruption and cartel formation schemes in bidding processes that branched out all over the country. Thus, it was found that accounting experts contribute considerably in judicial processes that deal with financial crimes, and should, therefore, have due recognition and excellence in their training process.