{"id":12193,"date":"2024-04-04T12:15:34","date_gmt":"2024-04-04T12:15:34","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=12193"},"modified":"2024-04-04T12:16:06","modified_gmt":"2024-04-04T12:16:06","slug":"mitos-sobre-fraude-corporativas","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2024\/04\/04\/mitos-sobre-fraude-corporativas\/","title":{"rendered":"Mitos Sobre Fraudes Corporativas"},"content":{"rendered":"<p style=\"text-align: right;\">Por\u00a0Tracy Coenen <a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabela de conte\u00fado\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/alcantara.pro.br\/portal\/2024\/04\/04\/mitos-sobre-fraude-corporativas\/#1_Nossa_empresa_nao_tem_um_problema_de_fraude_interna\" >1. Nossa empresa n\u00e3o tem um problema de fraude interna.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/alcantara.pro.br\/portal\/2024\/04\/04\/mitos-sobre-fraude-corporativas\/#2_A_maioria_das_pessoas_e_honesta_e_nao_comete_fraude\" >2. A maioria das pessoas \u00e9 honesta e n\u00e3o comete fraude.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/alcantara.pro.br\/portal\/2024\/04\/04\/mitos-sobre-fraude-corporativas\/#3_Se_nossa_empresa_seguir_os_regulamentos_governamentais_estaremos_protegidos_contra_fraudes\" >3. Se nossa empresa seguir os regulamentos governamentais, estaremos protegidos contra fraudes.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/alcantara.pro.br\/portal\/2024\/04\/04\/mitos-sobre-fraude-corporativas\/#4_Pequenas_fraudes_nao_sao_importantes_o_suficiente_para_a_gestao_se_preocupar\" >4. Pequenas fraudes n\u00e3o s\u00e3o importantes o suficiente para a gest\u00e3o se preocupar.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/alcantara.pro.br\/portal\/2024\/04\/04\/mitos-sobre-fraude-corporativas\/#5_A_fraude_sera_detectada_por_nossos_auditores\" >5. A fraude ser\u00e1 detectada por nossos auditores.<\/a><\/li><\/ul><\/nav><\/div>\n\n<p style=\"background: white; margin: 0cm 0cm 15.0pt 0cm;\"><span style=\"font-size: 13.0pt; font-family: 'Arial',sans-serif; color: #22253d; letter-spacing: -.2pt;\">Escrevi um artigo sobre esses cinco mitos sobre fraude h\u00e1 muito tempo. E realmente, nada mudou. Atualizei alguns dos fatos e n\u00fameros, mas os conceitos permanecem os mesmos, ent\u00e3o estou publicando o artigo novamente. Esses s\u00e3o alguns dos mitos mais comuns que vejo, e essas armadilhas s\u00e3o as raz\u00f5es pelas quais as empresas continuam a se tornar v\u00edtimas de fraudes internas caras.<\/span><span id=\"more-5668\" style=\"box-sizing: border-box;\"><\/span><\/p>\n<h3 style=\"background: white; box-sizing: border-box; font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px; margin: 0cm 0cm 15.0pt 0cm;\"><span class=\"ez-toc-section\" id=\"1_Nossa_empresa_nao_tem_um_problema_de_fraude_interna\"><\/span><strong style=\"box-sizing: border-box;\"><span style=\"font-size: 13.0pt; font-family: 'Arial',sans-serif; color: #22253d; letter-spacing: -.2pt;\">1. Nossa empresa n\u00e3o tem um problema de fraude interna.<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"background: white; box-sizing: border-box; font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px; margin: 0cm 0cm 15.0pt 0cm;\"><span style=\"font-size: 13.0pt; font-family: 'Arial',sans-serif; color: #22253d; letter-spacing: -.2pt;\">Embora as empresas queiram acreditar que t\u00eam bons funcion\u00e1rios e controles adequados para evitar fraudes, o fato \u00e9 que metade de todas as empresas ser\u00e1 significativamente afetada por fraudes. Uma pesquisa estima que a fraude interna m\u00e9dia custar\u00e1 a uma empresa US$ 150 mil.<\/span><\/p>\n<p style=\"background: white; box-sizing: border-box; font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px; margin: 0cm 0cm 15.0pt 0cm;\"><span style=\"font-size: 13.0pt; font-family: 'Arial',sans-serif; color: #22253d; letter-spacing: -.2pt;\">As empresas n\u00e3o podem se dar ao luxo de ignorar o risco de fraude e a probabilidade de que a fraude esteja ocorrendo internamente. \u00c9 muito caro, especialmente quando se considera o fato de que h\u00e1 muitos custos indiretos de fraude, incluindo custos de investiga\u00e7\u00e3o e legais, desgaste do funcion\u00e1rio e diminui\u00e7\u00e3o do moral do funcion\u00e1rio.<\/span><\/p>\n<p style=\"background: white; box-sizing: border-box; font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px; margin: 0cm 0cm 15.0pt 0cm;\"><span style=\"font-size: 13.0pt; font-family: 'Arial',sans-serif; color: #22253d; letter-spacing: -.2pt;\">Combater ativamente a fraude significa implementar pol\u00edticas e procedimentos que previnam e detectem fraudes. Profissionais antifraude que s\u00e3o experientes com os m\u00e9todos comuns de fraude podem ser inestim\u00e1veis para este processo. Se uma empresa chega l\u00e1 com funcion\u00e1rios ou consultores externos, \u00e9 importante proteger as informa\u00e7\u00f5es e os ativos da empresa para evitar fraudes internas.<\/span><\/p>\n<h3 style=\"background: white; box-sizing: border-box; font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px; margin: 0cm 0cm 15.0pt 0cm;\"><span class=\"ez-toc-section\" id=\"2_A_maioria_das_pessoas_e_honesta_e_nao_comete_fraude\"><\/span><strong style=\"box-sizing: border-box;\"><span style=\"font-size: 13.0pt; font-family: 'Arial',sans-serif; color: #22253d; letter-spacing: -.2pt;\">2. A maioria das pessoas \u00e9 honesta e n\u00e3o comete fraude.<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"background: white; box-sizing: border-box; font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px; margin: 0cm 0cm 15.0pt 0cm;\"><span style=\"font-size: 13.0pt; font-family: 'Arial',sans-serif; color: #22253d; letter-spacing: -.2pt;\">Esta \u00e9 uma abordagem perigosa a ter em rela\u00e7\u00e3o ao neg\u00f3cio da fraude. \u00c9 verdade que a maioria das pessoas \u00e9 geralmente honesta. Mas confiar nisso em vez de implementar controles para evitar fraudes \u00e9 um grande erro.<\/span><span id=\"more-21636\" style=\"box-sizing: border-box;\"><\/span><\/p>\n<p style=\"background: white; box-sizing: border-box; font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px; margin: 0cm 0cm 15.0pt 0cm;\"><span style=\"font-size: 13.0pt; font-family: 'Arial',sans-serif; color: #22253d; letter-spacing: -.2pt;\">Embora seja s\u00e1bio contratar pessoas com um hist\u00f3rico de honestidade, o comportamento passado n\u00e3o necessariamente prev\u00ea o comportamento futuro. Mais de 80% dos funcion\u00e1rios e executivos que cometem fraude contra seu empregador nunca antes foram acusados ou condenados por um crime relacionado \u00e0 fraude. Isso significa que \u00e9 quase imposs\u00edvel para as empresas prever quem vai cometer fraude e quando vai faz\u00ea-lo.<\/span><\/p>\n<p style=\"background: white; box-sizing: border-box; font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px; margin: 0cm 0cm 15.0pt 0cm;\"><span style=\"font-size: 13.0pt; font-family: 'Arial',sans-serif; color: #22253d; letter-spacing: -.2pt;\">\u00c9 fato que pessoas honestas podem e cometem fraudes. Press\u00f5es externas podem fazer com que as pessoas se comportem de maneiras que normalmente n\u00e3o fariam. Coisas que podem levar algu\u00e9m \u00e0 fraude incluem v\u00edcios, div\u00f3rcio, d\u00edvidas avassaladoras e problemas de jogo. Quando press\u00f5es como essa est\u00e3o presentes, \u00e9 dif\u00edcil prever quem cometer\u00e1 fraude.<\/span><\/p>\n<p style=\"background: white; box-sizing: border-box; font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px; margin: 0cm 0cm 15.0pt 0cm;\"><span style=\"font-size: 13.0pt; font-family: 'Arial',sans-serif; color: #22253d; letter-spacing: -.2pt;\">No final, aqueles que cometem fraudes v\u00eam de todas as esferas e modos de vida. De escriv\u00e3es a executivos, ningu\u00e9m est\u00e1 imune. Os ladr\u00f5es v\u00eam de todas as classes sociais e de todas as origens econ\u00f4micas. Se lhe for dada uma forte motiva\u00e7\u00e3o e ampla oportunidade, qualquer pessoa pode cometer fraude contra ela ou seu empregador.<\/span><\/p>\n<h3 style=\"background: white; box-sizing: border-box; font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px; margin: 0cm 0cm 15.0pt 0cm;\"><span class=\"ez-toc-section\" id=\"3_Se_nossa_empresa_seguir_os_regulamentos_governamentais_estaremos_protegidos_contra_fraudes\"><\/span><strong style=\"box-sizing: border-box;\"><span style=\"font-size: 13.0pt; font-family: 'Arial',sans-serif; color: #22253d; letter-spacing: -.2pt;\">3. Se nossa empresa seguir os regulamentos governamentais, estaremos protegidos contra fraudes.<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"background: white; box-sizing: border-box; font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px; margin: 0cm 0cm 15.0pt 0cm;\"><span style=\"font-size: 13.0pt; font-family: 'Arial',sans-serif; color: #22253d; letter-spacing: -.2pt;\">Infelizmente, as atuais regras e regulamentos contabil\u00edsticos n\u00e3o oferecem realmente prote\u00e7\u00e3o contra a fraude. A <a href=\"https:\/\/www2.deloitte.com\/br\/pt\/pages\/audit\/articles\/lei-sarbanes-oxley.html\" target=\"_blank\" rel=\"noopener\">Sarbanes-Oxley<\/a> \u00e9 provavelmente a regulamenta\u00e7\u00e3o mais amplamente reconhecida que trata de fraudes. Teve alguns efeitos positivos porque obrigou as empresas a rever e documentar as suas pol\u00edticas e procedimentos. Mas esses efeitos n\u00e3o parecem reduzir o caso de fraude.<\/span><\/p>\n<p style=\"background: white; box-sizing: border-box; font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px; margin: 0cm 0cm 15.0pt 0cm;\"><span style=\"font-size: 13.0pt; font-family: 'Arial',sans-serif; color: #22253d; letter-spacing: -.2pt;\">A fim de prevenir eficazmente a fraude, as empresas devem criar e implementar pol\u00edticas e procedimentos especificamente concebidos para dissuadir e detectar fraudes. Novamente, isso deve ser realizado com a ajuda de um profissional antifraude que tenha experi\u00eancia nos m\u00e9todos usados por fraudadores corporativos. Um bom programa de preven\u00e7\u00e3o de fraudes ir\u00e1 ativamente prevenir e detectar fraudes, ao mesmo tempo em que cumpre os regulamentos aplic\u00e1veis.<\/span><\/p>\n<h3 style=\"background: white; box-sizing: border-box; font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px; margin: 0cm 0cm 15.0pt 0cm;\"><span class=\"ez-toc-section\" id=\"4_Pequenas_fraudes_nao_sao_importantes_o_suficiente_para_a_gestao_se_preocupar\"><\/span><strong style=\"box-sizing: border-box;\"><span style=\"font-size: 13.0pt; font-family: 'Arial',sans-serif; color: #22253d; letter-spacing: -.2pt;\">4. Pequenas fraudes n\u00e3o s\u00e3o importantes o suficiente para a gest\u00e3o se preocupar.<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"background: white; box-sizing: border-box; font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px; margin: 0cm 0cm 15.0pt 0cm;\"><span style=\"font-size: 13.0pt; font-family: 'Arial',sans-serif; color: #22253d; letter-spacing: -.2pt;\">Praticamente todas as grandes fraudes come\u00e7aram como uma pequena fraude em um ponto. Seja um pequeno roubo de dinheiro ou uma manipula\u00e7\u00e3o de demonstra\u00e7\u00f5es financeiras destinada a encobrir um trimestre abaixo do padr\u00e3o, o que come\u00e7a como uma pequena fraude pode rapidamente se transformar em um grande esquema de fraude. Um roubo de US$ 500 pode n\u00e3o parecer significativo o suficiente para que a administra\u00e7\u00e3o dedique tempo e esfor\u00e7o ao problema. Mas e se um funcion\u00e1rio estivesse roubando R$ 500 por semana durante tr\u00eas anos? De repente, h\u00e1 um roubo de mais de US$ 75 mil, o que pode ser muito material para a empresa.<\/span><\/p>\n<p style=\"background: white; box-sizing: border-box; font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px; margin: 0cm 0cm 15.0pt 0cm;\"><span style=\"font-size: 13.0pt; font-family: 'Arial',sans-serif; color: #22253d; letter-spacing: -.2pt;\">\u00c9 importante que as empresas levem a s\u00e9rio pequenas fraudes e lapsos \u00e9ticos. A administra\u00e7\u00e3o n\u00e3o s\u00f3 quer acabar com as fraudes enquanto elas est\u00e3o em seus est\u00e1gios iniciais, mas tamb\u00e9m deve enviar uma mensagem aos funcion\u00e1rios de que a desonestidade n\u00e3o \u00e9 tolerada. Uma pol\u00edtica de toler\u00e2ncia zero \u00e9 uma parte necess\u00e1ria de qualquer bom programa de preven\u00e7\u00e3o \u00e0 fraude.<\/span><\/p>\n<p style=\"background: white; box-sizing: border-box; font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px; margin: 0cm 0cm 15.0pt 0cm;\"><span style=\"font-size: 13.0pt; font-family: 'Arial',sans-serif; color: #22253d; letter-spacing: -.2pt;\">Pode ser caro monitorar e investigar roubos menores da empresa. No entanto, a longo prazo, o custo valer\u00e1 a pena porque a empresa ter\u00e1 impedido que as fraudes cres\u00e7am para centenas de milhares e milh\u00f5es de d\u00f3lares. Portanto, um programa eficaz de preven\u00e7\u00e3o \u00e0 fraude conter\u00e1 componentes que ajudam a empresa a descobrir a fraude precocemente.<\/span><\/p>\n<h3 style=\"background: white; box-sizing: border-box; font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px; margin: 0cm 0cm 15.0pt 0cm;\"><span class=\"ez-toc-section\" id=\"5_A_fraude_sera_detectada_por_nossos_auditores\"><\/span><strong style=\"box-sizing: border-box;\"><span style=\"font-size: 13.0pt; font-family: 'Arial',sans-serif; color: #22253d; letter-spacing: -.2pt;\">5. A fraude ser\u00e1 detectada por nossos auditores.<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"background: white; box-sizing: border-box; font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px; margin: 0cm 0cm 15.0pt 0cm;\"><span style=\"font-size: 13.0pt; font-family: 'Arial',sans-serif; color: #22253d; letter-spacing: -.2pt;\">A hist\u00f3ria nos mostrou que os auditores independentes de uma empresa n\u00e3o podem ser invocados para encontrar fraudes. Isso \u00e9 verdade principalmente porque as auditorias n\u00e3o s\u00e3o projetadas para detectar fraudes. Eles s\u00e3o projetados para dar &#8220;seguran\u00e7a razo\u00e1vel&#8221; de que os n\u00fameros mostrados nas demonstra\u00e7\u00f5es financeiras s\u00e3o materialmente precisos.<\/span><\/p>\n<p style=\"background: white; box-sizing: border-box; font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px; margin: 0cm 0cm 15.0pt 0cm;\"><span style=\"font-size: 13.0pt; font-family: 'Arial',sans-serif; color: #22253d; letter-spacing: -.2pt;\">Como a fraude envolve a oculta\u00e7\u00e3o ativa da verdade, dificulta a descoberta pelos auditores. Al\u00e9m disso, os auditores tendem a se tornar complacentes com seus clientes. Eles veem as mesmas coisas ano ap\u00f3s ano na auditoria, e podem parar de prestar muita aten\u00e7\u00e3o. Os funcion\u00e1rios que est\u00e3o ocultando uma fraude tamb\u00e9m podem se sentir confort\u00e1veis com os auditores e saber quais procedimentos est\u00e3o por vir. Se for esse o caso, conte com os funcion\u00e1rios para ter muito cuidado com a fraude no que diz respeito aos procedimentos esperados.<\/span><\/p>\n<p style=\"background: white; box-sizing: border-box; font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px; margin: 0cm 0cm 15.0pt 0cm;\"><span style=\"font-size: 13.0pt; font-family: 'Arial',sans-serif; color: #22253d; letter-spacing: -.2pt;\">As regras de auditoria t\u00eam tentado abordar como os auditores abordam o potencial de fraude dentro das empresas. Embora as regras atuais sejam um pouco melhores do que as de h\u00e1 v\u00e1rios anos, uma auditoria independente tradicional ainda n\u00e3o pode ser invocada para detectar fraudes. Executivos que acreditam diferente est\u00e3o preparando suas empresas para o desastre.<\/span><\/p>\n<p style=\"background: white; box-sizing: border-box; font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px; margin: 0cm 0cm 15.0pt 0cm;\"><strong style=\"box-sizing: border-box;\"><span style=\"font-size: 13.0pt; font-family: 'Arial',sans-serif; color: #22253d; letter-spacing: -.2pt;\">A Solu\u00e7\u00e3o<\/span><\/strong><span style=\"font-size: 13.0pt; font-family: 'Arial',sans-serif; color: #22253d; letter-spacing: -.2pt;\"><br style=\"box-sizing: border-box;\" \/>Preven\u00e7\u00e3o de fraudes nas empresas volta a t\u00e9cnicas de preven\u00e7\u00e3o ativa e educa\u00e7\u00e3o dos colaboradores sobre fraudes. Em primeiro lugar, propriet\u00e1rios e executivos devem estar cientes de que correm muito risco de sofrer fraudes internas e que as estat\u00edsticas mostram que as perdas podem ser caras. Em seguida, eles precisam tomar medidas decisivas na formula\u00e7\u00e3o de um programa de preven\u00e7\u00e3o \u00e0 fraude.<\/span><\/p>\n<p style=\"background: white; box-sizing: border-box; font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px; margin: 0cm 0cm 15.0pt 0cm;\"><span style=\"font-size: 13.0pt; font-family: 'Arial',sans-serif; color: #22253d; letter-spacing: -.2pt;\">A educa\u00e7\u00e3o de todos ainda \u00e9 uma parte muito importante da preven\u00e7\u00e3o de fraudes. Nenhuma empresa est\u00e1 imune ao problema, e nenhum funcion\u00e1rio est\u00e1 completamente livre da possibilidade de cometer uma fraude um dia. Depois que propriet\u00e1rios e executivos perceberem a real magnitude do problema, ser\u00e1 por meio de a\u00e7\u00f5es que fraudes ser\u00e3o evitadas em suas empresas.<\/span><\/p>\n<hr \/>\n<p><a name=\"_ftn1\"><\/a>[1] <strong>TEXTO ORIGINAL EM INGL\u00caS<\/strong><\/p>\n<p>COENEN, Tracy.\u00a0<strong>Myths About Fraud.<\/strong> Publicado em 29 mar. 2024 no blog Fraud Files Forensic Accounting. Dispon\u00edvel em: &lt;<a href=\"https:\/\/www.sequenceinc.com\/fraudfiles\/2024\/03\/myths-about-fraud\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.sequenceinc.com\/fraudfiles\/2024\/03\/myths-about-fraud\/<\/a>&gt; Acesso em: 04 abr. 2024.<\/p>\n<p>[Tradu\u00e7\u00e3o autom\u00e1tica do original em ingl\u00eas via Google Tradutor, com pequena revis\u00e3o].<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por\u00a0Tracy Coenen [1] Escrevi um artigo sobre esses cinco mitos sobre fraude h\u00e1 muito tempo.<\/p>\n","protected":false},"author":1,"featured_media":10576,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[103,104,108],"tags":[],"class_list":["post-12193","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fraudes-corporativas","category-fraudes-em-geral","category-governaca-corporativa"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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