Um estudo da auditoria na detecção de fraudes

Abstract

This work aims to analyze the role of auditing in the prevention and detection of cor - porate fraud, highlighting its relationship with internal control mechanisms, ethical practices, and corporate governance. The research adopts a qualitative and descrip - tive approach, based on bibliographic and documentary analysis. The study uses Bardin's (2016) content analysis as a theoretical basis, applying analytical categories related to types of fraud, the effectiveness of internal controls, ethical practices of preventive and corrective auditing, and aspects of corporate governance. The results indicate that accounting fraud is mostly associated with failures in external audits and deficiencies in internal operational controls, while preventive auditing has a greater capacity to reduce the frequency and impact of irregularities. It was also found that organizations that maintain structured control and governance systems, coupled with a solid ethical culture, tend to exhibit greater transparency and credibility in their operations. It is concluded that auditing, when guided by ethical principles and effective governance practices, goes beyond the technical role of accounting verification and consolidates itself as a strategic instrument of management and organizational integrity.