A Importância da Contabilidade na Prevenção de Fraudes Financeiras

Abstract

This monograph examines the role of accounting in preventing financial fraud within Brazilian corporations. Using a mixed-methods approach—including semi-structured interviews, document analysis, and case studies such as Americanas S.A.—the study explores how internal control systems, auditing, and accounting technologies like artificial intelligence and blockchain can help detect and mitigate fraud risks. Grounded in theoretical frameworks such as Cressey’s Fraud Triangle and the COSO model, the research highlights that effective prevention depends on the integration of organizational culture, regulatory compliance, and technological innovation. Findings show that while there have been significant advancements, structural challenges remain, including underuse of technological tools and weak enforcement of compliance norms. The study concludes with practical recommendations for strengthening corporate governance and financial integrity.