masterThesis
Fatores que determinam a identificação de red flags no processo de investigação de fraudes contábeis no contexto brasileiro
Fecha
2019-04-29Registro en:
MOREIRA, Caritsa Scartaty. Fatores que determinam a identificação de red flags no processo de investigação de fraudes contábeis no contexto brasileiro. 2019. 95f. Dissertação (Mestrado em Ciências Contábeis) - Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2019.
Autor
Moreira, Caritsa Scartaty
Resumen
Warning signs are signs, pressures, opportunities, projects or organizational characteristics that
may indicate the existence of fraud, sending a newsletter, the occurrence of an irregular event.
Knowing red flags and their characteristics can help in prevention. In this sense, the study aimed
to identify how is the process of identifying warning signs for Brazilian women without an
investigational context of fraud. To do so, we can adapt the data analysis by Murcia (2007),
considering also those related to accounting skills. Regarding the qualitative, and with the
exploratory functionality, the research was operationalized by the system of variables by factorial
analysis, and the identification of groups of information for the needs of a structure and
environment of the organizations, sectors of activity, managers, situation economic-financial,
accounting reports, auditing and accounting expertise. The results revealed that some features can
act as facilitators in the process of identifying red flags. It was identified that women in relation to
gender and the capacity for expression, highlighting that women and professionals in exercise of
priority were the red flags. The main goals of the new generation training program for red flags
can be applied by professionals and users of accounting information to identify fraudulent
environment and can be used in future research to verify the probability of occurrence indicative
of more significant fraud in a particular business or entity.