Os impactos da tecnologia na prática da perícia contábil

Abstract

Technological advancements have significantly transformed forensic accounting practices, impacting everything from fraud detection and prevention to process automation and the use of specialized software. This study aims to identify how these changes affect the career and daily routine of forensic accountants. Specifically, the research analyzes the influence of technology on fraud detection, the reduction of errors through automation, and the use of digital tools in forensic auditing. The methodology adopted was qualitative and descriptive, based on a literature review and analysis of academic studies on the subject. The results show that Artificial Intelligence and blockchain increase accuracy and security in forensic accounting, while automation reduces human errors and accelerates data analysis. The use of software such as IDEA and ACL has revolutionized forensic auditing, making reports more reliable and detailed. However, challenges such as resistance to adopting these technologies, high costs, and the need for professional training still hinder the modernization of forensic accounting. It is concluded that balancing technology and human expertise is essential to ensure the credibility and effectiveness of forensic work, making continuous professional development indispensable to keep up with industry innovations.