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Authors
Advisor(s)
Abstract(s)
Esta investigação tem como objetivo analisar a evolução da Contabilidade Forense em Portugal e contribuir para a crescente tomada de consciência da necessidade de prevenção e combate à fraude. Para além do exposto, pretende-se ainda contribuir com dados de suporte necessários para traçar um caminho a seguir, na formação de profissionais especializados, os Auditores Forenses. Podemos definir Contabilidade Forense como a ciência que combina conhecimentos de contabilidade com a habilidade de investigação. Nos Estados
Unidos da América, a Contabilidade Forense é reconhecida como profissão certificada por organizações privadas, é utilizada na apresentação de informação financeira de forma a ser entendida, aceite e utilizada em Tribunal contra quem comete crimes económico financeiros. Por esta razão, a Contabilidade Forense é considerada como um importante instrumento no combate à fraude. Assim, este estudo pretende atualizar o estudo desenvolvido por Marinho (2016), tendo em consideração a realidade atual. Para o efeito, os dados recolhidos dos planos curriculares dos cursos de Auditoria, Contabilidade, Economia e Gestão ministrados pelas instituições de ensino superior serão analisados, com o objetivo de identificar as unidades curriculares que apresentam nos seus conteúdos programáticos o tema da fraude e o ensino da prevenção e combate da mesma. Desta forma pretende o estudo espelhar a situação do ensino superior em Portugal na abordagem do
tema da fraude e as suas problemáticas, tendo em consideração que cabe ao ensino superior desenvolver nos futuros profissionais, competências de natureza técnica que os habilitem a uma inserção no mercado laboral. Posteriormente serão realizadas entrevistas a docentes do ensino superior e a profissionais de auditoria e contabilidade, cujo objetivo passa por recolher informação sobre a posição destes em relação à temática da fraude e Contabilidade Forense. Pretende-se ainda, avaliar a importância do ensino da Contabilidade Forense em Portugal e quais a necessidades formativas que estes profissionais sentem.
This investigation aims to analyse the evolution of Forensic Accounting in Portugal and contribute to the growing awareness of the need to prevent and combat fraud. In addition to the above, it is also intended to contribute with the necessary support data to trace a path to follow, in the training of specialized professionals, the Forensic Accountants. We can define Forensic Accounting as the science that combines accounting knowledge with investigative skills. In the United States of America, where it is recognized as a certified profession, it is used in the presentation of financial information in order to be understood, accepted and used in court against those who commit economic and financial crimes. For this reason, Forensic Accounting is considered an important tool in the fight against fraud. Thus, this study intends to update the study developed by Marinho (2016), taking into account the current reality. For this purpose, the data collected from the curricular plans of the Auditing, Accounting, Economics and Management courses taught by higher education institutions will be analysed, with the aim of identifying the curricular units that present in their program of study the theme of fraud and teaching preventing and combating it. In this way, the study aims to reflect the situation of higher education in Portugal addressing the issue of fraud and its problems, taking into account that it is up to higher education to develop in future professionals technical skills that enable them to enter the labour market. Subsequently, interviews will be conducted with higher education professors and audit and accounting professionals, whose objective will be to gather information regarding their position in relation to the theme of fraud and Forensic Accounting. It is also intended to assess the importance of teaching Forensic Accounting in Portugal and what training needs these professionals feel.
This investigation aims to analyse the evolution of Forensic Accounting in Portugal and contribute to the growing awareness of the need to prevent and combat fraud. In addition to the above, it is also intended to contribute with the necessary support data to trace a path to follow, in the training of specialized professionals, the Forensic Accountants. We can define Forensic Accounting as the science that combines accounting knowledge with investigative skills. In the United States of America, where it is recognized as a certified profession, it is used in the presentation of financial information in order to be understood, accepted and used in court against those who commit economic and financial crimes. For this reason, Forensic Accounting is considered an important tool in the fight against fraud. Thus, this study intends to update the study developed by Marinho (2016), taking into account the current reality. For this purpose, the data collected from the curricular plans of the Auditing, Accounting, Economics and Management courses taught by higher education institutions will be analysed, with the aim of identifying the curricular units that present in their program of study the theme of fraud and teaching preventing and combating it. In this way, the study aims to reflect the situation of higher education in Portugal addressing the issue of fraud and its problems, taking into account that it is up to higher education to develop in future professionals technical skills that enable them to enter the labour market. Subsequently, interviews will be conducted with higher education professors and audit and accounting professionals, whose objective will be to gather information regarding their position in relation to the theme of fraud and Forensic Accounting. It is also intended to assess the importance of teaching Forensic Accounting in Portugal and what training needs these professionals feel.
Description
Mestrado em Contabilidade
Keywords
Fraude Auditoria Ensino superior Contabilidade forense Fraud Auditing Higher education Forensic accounting
Citation
Simões, P. A. L. (2022) Contabilidade forense: situação atual e as perspetivas futuras em Portugal. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15366