Competências exigidas dos analistas periciais contábeis do MPT/MG

Abstract

Forensic accounting within public administration plays a fundamental role in clarifying technically complex facts and producing evidence. In this context, this study aimed to identify the main competencies required of Forensic Accounting Analysts in the performance of their duties within the Regional Labor Prosecution Office of Minas Gerais (MPT/MG), based on the Knowledge, Skills, and Attitudes (KSA) framework. The research is justified by the role of accounting professionals within the Labor Prosecution Office (MPT), whose technical assistance supports decision-making in judicial and extrajudicial proceedings of high complexity and social impact. Methodologically, the study is characterized as qualitative and descriptive, using semi-structured interviews conducted with all Forensic Accounting Analysts of the Accounting Forensics Section of the MPT/MG. The data were analyzed through content analysis. The results indicate that, regarding knowledge, financial statement analysis and knowledge of Labor Law stand out. Concerning skills, analytical capacity, interpretation of legal proceedings and documents, time management, and objective technical writing are highlighted. With respect to attitudes, ethics, confidentiality, impartiality, responsibility, and the continuous pursuit of professional development proved to be essential for forensic practice. It is concluded that technical and analytical competencies play a central role in the investigated context, being fundamental to supporting the activities of the MPT and contributing to the effectiveness of the protection of labor rights.