Auditoria e detecção de fraudes em empresas brasileiras: uma análise crítica

Abstract

The objective of this study is to analyze cases of corporate fraud in Brazil, especially in large companies, between 2018 and 2023. The methodology includes data collection from academic articles, audit reports, and news on recent corporate frauds. Based on the research conducted, it was possible to identify trends, patterns, and deficiencies in audit procedures and legislation related to the prevention of corporate fraud. It is concluded that accounting fraud represents a significant challenge to integrity and trust in the Brazilian business environment, undermining stakeholder confidence, causing financial losses, and affecting companies' operational stability. While auditing plays a crucial role in detecting and preventing fraud, it cannot completely eliminate the risk of these events. Therefore, additional prevention measures, such as the analysis of warning indicators during auditing, are essential for early detection of potential frauds. Additionally, areas for future research are suggested, such as the impact of emerging technologies on detecting suspicious fraud patterns, the role of employee education in fraud prevention, and comparative analysis of fraud prevention and detection practices across different sectors of the Brazilian economy. It is also recommended to investigate the effectiveness of existing policies and regulations in combating corporate fraud to identify gaps in legislation and propose reforms or additional measures.