{"id":11458,"date":"2023-11-07T15:01:46","date_gmt":"2023-11-07T15:01:46","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=11458"},"modified":"2025-11-09T01:42:23","modified_gmt":"2025-11-09T01:42:23","slug":"sefaz-santa-catarina-cria-nucleo-estrategico-de-auditoria-contabil","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2023\/11\/07\/sefaz-santa-catarina-cria-nucleo-estrategico-de-auditoria-contabil\/","title":{"rendered":"SEFAZ Santa Catarina cria N\u00facleo Estrat\u00e9gico de Auditoria Cont\u00e1bil"},"content":{"rendered":"

Por Alexandre Alcantara<\/p>\n

O uso sistem\u00e1tico da auditoria cont\u00e1bil tribut\u00e1ria pelas administra\u00e7\u00f5es tribut\u00e1rias estaduais vem se consolidando ao longo dos anos (confira aqui<\/a>). Um dos pontos que demonstram essa realidade consiste na cria\u00e7\u00e3o de unidades especializadas, focadas em realizar, apoiar ou disseminar a pr\u00e1tica deste tipo de auditoria, tanto no \u00e2mbito do ICMS quanto do ITCMD, este \u00faltimo quando envolvem quest\u00f5es relacionadas \u00e0 avalia\u00e7\u00e3o de empresas.<\/p>\n

Recentemente a SEFAZ Santa Catarina passou a integrar o grupo de administra\u00e7\u00f5es tribut\u00e1rias que j\u00e1 perceberam a import\u00e2ncia da auditoria cont\u00e1bil tribut\u00e1ria, ao instituir o N\u00facleo Estrat\u00e9gico de Auditoria Cont\u00e1bil (NEAC), com o objetivo de fomentar o combate \u00e0s fraudes cont\u00e1beis relacionadas ao ICMS (Ato DIAT n\u00b0 074\/2023<\/a>, de 24\/10\/2023 ).<\/p>\n

\"\"<\/p>\n

O n\u00facleo catarinense \u00e9 composto por tr\u00eas auditores fiscais, e tem as seguintes atribui\u00e7\u00f5es:<\/p>\n

    \n
  1. Identificar e mapear focos, padr\u00f5es e formas de sonega\u00e7\u00e3o fiscal por meio de cruzamento de informa\u00e7\u00f5es cont\u00e1beis dispon\u00edveis no banco de dados da Secretaria de Estado da Fazenda de Santa Catarina (SEF\/SC);<\/li>\n
  2. Organizar, sistematizar e disponibilizar aos Auditores Fiscais da Receita Estadual informa\u00e7\u00f5es relativas a ind\u00edcios de fraudes tribut\u00e1rias ligadas \u00e0 contabilidade;<\/li>\n
  3. Fornecer suporte t\u00e9cnico \u00e0s auditorias cont\u00e1beis promovidas pelos Auditores Fiscais da Receita Estadual;<\/li>\n
  4. Propor o aprimoramento de sistemas, ferramentas e t\u00e9cnicas de identifica\u00e7\u00e3o de fraudes cont\u00e1beis, inclusive quanto ao monitoramento autom\u00e1tico e cont\u00ednuo de setores econ\u00f4micos e contribuintes, por meio do levantamento de ind\u00edcios e do acompanhamento de \u00edndices;<\/li>\n
  5. Auxiliar nos procedimentos relacionados \u00e0s informa\u00e7\u00f5es e relat\u00f3rios t\u00e9cnicos decorrentes da transfer\u00eancia de sigilo banc\u00e1rio para o sigilo fiscal, com base nos dados recebidos por meio do Sistema de Investiga\u00e7\u00e3o de Movimenta\u00e7\u00f5es Banc\u00e1rias (SIMBA), podendo efetuar valida\u00e7\u00e3o, transmiss\u00e3o, processamento e an\u00e1lise de dados banc\u00e1rios, observada a legisla\u00e7\u00e3o pertinente;<\/li>\n
  6. Propor as altera\u00e7\u00f5es legislativas necess\u00e1rias que reforcem o combate a fraudes tribut\u00e1rias relacionadas \u00e0 contabilidade;<\/li>\n
  7. Propor e organizar fluxos e rotinas de auditoria cont\u00e1bil visando \u00e0 padroniza\u00e7\u00e3o e \u00e0 melhoria no combate a fraudes tribut\u00e1rias;<\/li>\n
  8. Interagir com outros \u00f3rg\u00e3os, p\u00fablicos ou privados, no interesse da Administra\u00e7\u00e3o Tribut\u00e1ria estadual, com o objetivo de intensificar o combate a fraudes tribut\u00e1rias; e<\/li>\n
  9. Realizar outras compet\u00eancias correlatas.<\/li>\n<\/ol>\n

    Tive a oportunidade de estar com um seleto grupo de quarenta e dois auditores fiscais da SEFAZ Catarina, ministrando o curso Auditoria Cont\u00e1bil Tribut\u00e1ria do ICMS<\/a><\/em><\/strong>,\u00a0 curso este promovido pelo Sindifisco\/SC<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Por Alexandre Alcantara O uso sistem\u00e1tico da auditoria cont\u00e1bil tribut\u00e1ria pelas administra\u00e7\u00f5es tribut\u00e1rias estaduais vem<\/p>\n","protected":false},"author":1,"featured_media":11474,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12,16,235],"tags":[],"class_list":["post-11458","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-administracao-tributaria","category-auditoria-contabil-tributaria","category-santa-catarina"],"yoast_head":"\nSEFAZ Santa Catarina cria N\u00facleo Estrat\u00e9gico de Auditoria Cont\u00e1bil - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2023\/11\/07\/sefaz-santa-catarina-cria-nucleo-estrategico-de-auditoria-contabil\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SEFAZ Santa Catarina cria N\u00facleo Estrat\u00e9gico de Auditoria Cont\u00e1bil - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"Por Alexandre Alcantara O uso sistem\u00e1tico da auditoria cont\u00e1bil tribut\u00e1ria pelas administra\u00e7\u00f5es tribut\u00e1rias estaduais vem\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2023\/11\/07\/sefaz-santa-catarina-cria-nucleo-estrategico-de-auditoria-contabil\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2023-11-07T15:01:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-09T01:42:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2023\/11\/SC-AuditoriaContabil-NEAC.png\" \/>\n\t<meta property=\"og:image:width\" content=\"779\" \/>\n\t<meta property=\"og:image:height\" content=\"266\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2023\\\/11\\\/07\\\/sefaz-santa-catarina-cria-nucleo-estrategico-de-auditoria-contabil\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2023\\\/11\\\/07\\\/sefaz-santa-catarina-cria-nucleo-estrategico-de-auditoria-contabil\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"SEFAZ Santa Catarina cria N\u00facleo Estrat\u00e9gico de Auditoria Cont\u00e1bil\",\"datePublished\":\"2023-11-07T15:01:46+00:00\",\"dateModified\":\"2025-11-09T01:42:23+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2023\\\/11\\\/07\\\/sefaz-santa-catarina-cria-nucleo-estrategico-de-auditoria-contabil\\\/\"},\"wordCount\":444,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"image\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2023\\\/11\\\/07\\\/sefaz-santa-catarina-cria-nucleo-estrategico-de-auditoria-contabil\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2023\\\/11\\\/SC-AuditoriaContabil-NEAC.png\",\"articleSection\":[\"Administra\u00e7\u00e3o Tribut\u00e1ria\",\"Auditoria Cont\u00e1bil Tribut\u00e1ria\",\"Santa Catarina\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2023\\\/11\\\/07\\\/sefaz-santa-catarina-cria-nucleo-estrategico-de-auditoria-contabil\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2023\\\/11\\\/07\\\/sefaz-santa-catarina-cria-nucleo-estrategico-de-auditoria-contabil\\\/\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2023\\\/11\\\/07\\\/sefaz-santa-catarina-cria-nucleo-estrategico-de-auditoria-contabil\\\/\",\"name\":\"SEFAZ Santa Catarina cria N\u00facleo Estrat\u00e9gico de Auditoria Cont\u00e1bil - 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