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A auditoria financeira tem como objetivo proporcionar segurança razoável quanto à fiabilidade das demonstrações financeiras. Apesar da sua evolução ao longo do tempo, a auditoria continua a ser frequentemente associada à deteção de fraude, o que contribui para a existência de um desfasamento significativo entre as expectativas dos utilizadores da informação financeira e o real alcance dos trabalhos de auditoria. A fraude, entendida como um ato intencional destinado à obtenção de uma vantagem indevida, pode assumir diversas formas e representa um risco relevante para as entidades e para a confiança dos mercados. A auditoria forense distingue-se da auditoria financeira tradicional por assumir uma abordagem reativa e investigativa, orientada para a análise de fraudes já consumadas e para a produção de prova com relevância judicial. Neste contexto, a presente dissertação tem como objetivo analisar a pertinência da inclusão de auditores forenses em trabalhos de revisão legal das contas, bem como o impacto que essa inclusão poderá ter na identificação e mitigação da fraude. A investigação desenvolvida baseia-se numa revisão da literatura e da legislação aplicável, complementada pela realização de entrevistas a um conjunto de Revisores Oficiais de Contas. Os resultados obtidos evidenciam a existência de um desfasamento entre as expectativas dos utilizadores e o produto efetivamente entregue pela auditoria financeira, bem como a perceção, por parte dos profissionais, de limitações na eficácia da legislação antifraude. A pesquisa realizada oferece contribuições relevantes para a economia, uma vez que quanto maior for o nível de fiscalização, menor será o nível de fraude, o que se traduzirá num impacto positivo da economia.
Financial auditing aims to provide reasonable assurance regarding the reliability of financial statements. Despite its evolution over time, auditing continues to be commonly associated with fraud detection, contributing to a significant gap between users’ expectations of financial information and the actual scope of audit engagements. Fraud, understood as an intentional act designed to obtain an undue advantage, may take several forms and represent a relevant risk to organizations and to market confidence. Forensic auditing differs from traditional financial auditing by adopting a reactive and investigative approach, focused on the examination of fraud that have already occurred and on the production of evidence suitable for judicial proceedings. In this context, the present dissertation seeks to analyze the relevance of including forensic auditors in statutory audit engagements, as well as the impact that such inclusion may have on fraud identification and mitigation. The research is based on a review of the relevant literature and applicable legislation, complemented by interviews conducted with a group of Statutory Auditors. The findings indicate the existence of a gap between users’ expectations and the actual outcomes delivered by financial auditing, as well as professionals’ perceptions of limitations in the effectiveness of existing anti-fraud legislation. The research offers relevant contributions to the economy, as higher levels of oversight are associated with lower levels of fraud, which may ultimately result in a positive impact on economic efficiency and market confidence.
Financial auditing aims to provide reasonable assurance regarding the reliability of financial statements. Despite its evolution over time, auditing continues to be commonly associated with fraud detection, contributing to a significant gap between users’ expectations of financial information and the actual scope of audit engagements. Fraud, understood as an intentional act designed to obtain an undue advantage, may take several forms and represent a relevant risk to organizations and to market confidence. Forensic auditing differs from traditional financial auditing by adopting a reactive and investigative approach, focused on the examination of fraud that have already occurred and on the production of evidence suitable for judicial proceedings. In this context, the present dissertation seeks to analyze the relevance of including forensic auditors in statutory audit engagements, as well as the impact that such inclusion may have on fraud identification and mitigation. The research is based on a review of the relevant literature and applicable legislation, complemented by interviews conducted with a group of Statutory Auditors. The findings indicate the existence of a gap between users’ expectations and the actual outcomes delivered by financial auditing, as well as professionals’ perceptions of limitations in the effectiveness of existing anti-fraud legislation. The research offers relevant contributions to the economy, as higher levels of oversight are associated with lower levels of fraud, which may ultimately result in a positive impact on economic efficiency and market confidence.
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Auditoria Auditoria financeira Auditoria forense Fraude Revisor Oficial de Contas Fiscalização Audit Financial audit Forensic audit Fraud Statuary auditor Oversight