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{"id":10960,"date":"2016-09-27T00:00:00","date_gmt":"2016-09-27T03:00:00","guid":{"rendered":"http:\/\/www.blbbrasil.com.br\/blog\/auditoria-no-combate-a-corrupcao\/"},"modified":"2024-06-12T16:58:29","modified_gmt":"2024-06-12T19:58:29","slug":"auditoria-no-combate-a-corrupcao","status":"publish","type":"post","link":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/auditoria-no-combate-a-corrupcao\/","title":{"rendered":"O papel da auditoria no combate \u00e0 corrup\u00e7\u00e3o"},"content":{"rendered":"

A auditoria no combate \u00e0 corrup\u00e7\u00e3o \u00e9 uma das medidas pr\u00e1ticas adotadas atualmente nas organiza\u00e7\u00f5es. Essencial para empresas de todos os segmentos, a auditoria<\/a><\/strong> verifica a precis\u00e3o dos registros cont\u00e1beis e tem como objetivo evitar fraudes e irregularidades.<\/p>\n

Ferramentas da auditoria no combate \u00e0 corrup\u00e7\u00e3o<\/strong><\/h2>\n

Com o surgimento do Sistema P\u00fablico de Escritura\u00e7\u00e3o Digital (SPED)<\/strong>, mais uma ferramenta foi adicionada ao conjunto de a\u00e7\u00f5es que as empresas t\u00eam para combater a corrup\u00e7\u00e3o. Pr\u00e1tica que traz efeitos colaterais como a adultera\u00e7\u00e3o da igualdade de condi\u00e7\u00f5es numa licita\u00e7\u00e3o, distor\u00e7\u00f5es de pre\u00e7os licitados, desvios de recursos p\u00fablicos de \u00e1reas importantes como Sa\u00fade, Educa\u00e7\u00e3o e Seguran\u00e7a, entre v\u00e1rios outros.<\/p>\n

Com o SPED, a empresa pode cruzar dados para monitoramento e preven\u00e7\u00e3o de fraudes<\/strong> por meio de um software, evitando assim a perda de tempo com a visita do auditor<\/a><\/strong> na sede da organiza\u00e7\u00e3o para checar livros e documentos fiscais.<\/p>\n

Al\u00e9m disso, h\u00e1 muitas outras t\u00e9cnicas de auditoria<\/strong> para detectar sinais de corrup\u00e7\u00e3o<\/strong>. Como: cruzamento de banco de dados, per\u00edcia cont\u00e1bil, roteiros de caixa, par\u00e2metros estat\u00edsticos, alta rotatividade nas contas banc\u00e1rias, hist\u00f3rico de den\u00fancias, ajustes excessivos na contabilidade, entre outros.<\/p>\n

Muitas medidas pr\u00e1ticas de combate \u00e0 corrup\u00e7\u00e3o<\/strong> incluem a auditoria. Especialistas falam sobre a import\u00e2ncia de aumentar o n\u00famero atual de auditores, consequentemente aumentando o n\u00famero de vagas nos cursos de Auditoria nas institui\u00e7\u00f5es de ensino de todo o Brasil. E isso n\u00e3o s\u00f3 em n\u00edvel de gradua\u00e7\u00e3o, mas tamb\u00e9m MBA, mestrados, doutorados e cursos de extens\u00e3o, al\u00e9m de investimento em programas de est\u00e1gio e trainee<\/a><\/strong>.<\/p>\n

Objetivo do auditor n\u00e3o \u00e9 descobrir corrup\u00e7\u00e3o nas empresas<\/strong><\/h2>\n

Um bom planejamento de auditoria<\/strong> pode permitir a descoberta de fraudes instantaneamente, inclusive a corrup\u00e7\u00e3o. Por\u00e9m, ao ser contratado, o profissional ou a empresa n\u00e3o tem como objetivo principal encontrar esse tipo de fraude nas organiza\u00e7\u00f5es.<\/p>\n

Normalmente, fraudes como a corrup\u00e7\u00e3o s\u00e3o feitas para n\u00e3o aparecerem facilmente durante o trabalho de auditoria<\/strong>. Ao ser descoberta, ela deve ser indicada no relat\u00f3rio. Mas caso haja suspeita de que ela seja pr\u00e1tica corrente na empresa, um dos servi\u00e7os mais recomendados para localizar a corrup\u00e7\u00e3o \u00e9 o de contabilidade forense<\/strong>, que disp\u00f5e de recursos que se assemelham aos de investiga\u00e7\u00f5es criminais.<\/p>\n","protected":false},"excerpt":{"rendered":"

A auditoria no combate \u00e0 corrup\u00e7\u00e3o \u00e9 uma das medidas pr\u00e1ticas adotadas atualmente nas organiza\u00e7\u00f5es. Essencial para empresas de todos os segmentos, a auditoria verifica a precis\u00e3o dos registros cont\u00e1beis e tem como objetivo evitar fraudes e irregularidades. Ferramentas da auditoria no combate \u00e0 corrup\u00e7\u00e3o Com o surgimento do Sistema P\u00fablico de Escritura\u00e7\u00e3o Digital (SPED), […]<\/p>\n","protected":false},"author":3,"featured_media":10961,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[2,716],"tags":[8,623,624],"class_list":["post-10960","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos","category-auditoria","tag-auditoria","tag-auditoria-no-combate-a-corrupcao","tag-corrupcao"],"yoast_head":"\nAuditoria no combate \u00e0 corrup\u00e7\u00e3o - Entenda o papel desse servi\u00e7o<\/title>\n<meta name=\"description\" content=\"A auditoria no combate \u00e0 corrup\u00e7\u00e3o \u00e9 uma das medidas pr\u00e1ticas adotadas atualmente nas organiza\u00e7\u00f5es. 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