Built for practical use of red flags in audit
DOI:
https://doi.org/10.21710/rch.v27i0.503Keywords:
Financial basis, Non-financial basis, Errors, Fraud, Auditing.Abstract
The accounting audit is undergoing changes to keep up with the needs imposed by market developments. Therefore, as a descriptive study supported by the theory of Albrecht e Romney (1986), on the use of red flags on financial and operational bases as a form of fraud detection, this work had as objective the construction of a practical model, originating a new software, which supported the Cronbach test, validated the internal consistency of the pairs of red flags presented according to their scope, for later, based on the method of Bardin (1991), identify and correlate financial and operational variables. The application of the model / software took place in the financial statements and reports of the five largest Brazilian public companies, chosen for convenience, in view of the corruption processes that are linked. As a result, we obtained the crossing of the red flags shown Figure 1, which represent signs of errors or fraud in the analyzed companies, signaling to the audit, that these points deserve attention, according to the theoretical and legal framework consulted. This was the main contribution of the model and software, which should be used as a way of understanding complementary to existing methods, expanding the possibility of analysis due to the potential of information processing.
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