{"id":14897,"date":"2025-11-19T18:01:59","date_gmt":"2025-11-19T18:01:59","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=14897"},"modified":"2025-12-14T20:16:23","modified_gmt":"2025-12-14T20:16:23","slug":"cgibs-orienta-criacao-nucleo-de-auditoria-contabil-e-financeira","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2025\/11\/19\/cgibs-orienta-criacao-nucleo-de-auditoria-contabil-e-financeira\/","title":{"rendered":"CGIBS orienta cria\u00e7\u00e3o de N\u00facleos de Auditoria Cont\u00e1bil e Financeira para aperfei\u00e7oar fiscaliza\u00e7\u00e3o do IBS"},"content":{"rendered":"<p style=\"text-align: right;\"><span style=\"font-family: georgia, palatino, serif;\">Por Alexandre Alcantara<\/span><\/p>\n<p style=\"text-align: right;\"><em><span style=\"font-size: 10pt; color: #ff0000;\">Atualizado em 14.12.2025<\/span><\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif;\">O Comit\u00ea Gestor do IBS disponibilizou ontem (18.11.25) uma atualiza\u00e7\u00e3o do &#8220;<em data-start=\"171\" data-end=\"241\"><a href=\"https:\/\/www.cgibs.gov.br\/guia-de-orientacoes-para-impactos-administrativos-da-reforma-tributaria\" target=\"_blank\" rel=\"noopener\">Guia Orientativo para Impactos Administrativos da Reforma Tribut\u00e1ria<\/a>&#8220;<\/em>, que inclui, dentre suas sugest\u00f5es, a <strong>Nota Orientativa n\u00ba I-013 \u2013 N\u00facleo de Auditoria Cont\u00e1bil e Financeira<\/strong>. O documento \u00e9 de grande relev\u00e2ncia para a adapta\u00e7\u00e3o dos entes federativos ao novo cen\u00e1rio tribut\u00e1rio trazido pelo Imposto sobre Bens e Servi\u00e7os (IBS) pois apresenta recomenda\u00e7\u00f5es para boas pr\u00e1ticas de fiscaliza\u00e7\u00e3o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif;\"><span class=\"citation-67\">A implementa\u00e7\u00e3o do IBS simplificar\u00e1 a apura\u00e7\u00e3o, mas demandar\u00e1 o desenvolvimento de <\/span><b><span class=\"citation-67\">novas compet\u00eancias em auditoria fiscal<\/span><\/b><span class=\"citation-66 citation-end-66\">, visto que muitos procedimentos do <em>SPED &#8211; Fiscal<\/em> deixar\u00e3o de ser aplic\u00e1veis<\/span>.<\/span><\/p>\n<p style=\"text-align: justify;\" data-path-to-node=\"5\"><span style=\"font-family: georgia, palatino, serif;\"><span class=\"citation-65\">A Nota Orientativa ressalta a import\u00e2ncia estrat\u00e9gica da cria\u00e7\u00e3o ou do fortalecimento de <\/span><b><span class=\"citation-65\">n\u00facleos de auditoria cont\u00e1bil e financeira<\/span><\/b>.<\/span><\/p>\n<p data-path-to-node=\"5\"><span style=\"font-family: georgia, palatino, serif;\"><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-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/alcantara.pro.br\/portal\/2025\/11\/19\/cgibs-orienta-criacao-nucleo-de-auditoria-contabil-e-financeira\/#1_A_Estrategia_dos_Nucleos_de_Auditoria\" >1. A Estrat\u00e9gia dos N\u00facleos de Auditoria<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/alcantara.pro.br\/portal\/2025\/11\/19\/cgibs-orienta-criacao-nucleo-de-auditoria-contabil-e-financeira\/#2_Providencias_Essenciais_Recomendadas\" >2. Provid\u00eancias Essenciais Recomendadas<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/alcantara.pro.br\/portal\/2025\/11\/19\/cgibs-orienta-criacao-nucleo-de-auditoria-contabil-e-financeira\/#3_Riscos_da_Inacao\" >3. Riscos da Ina\u00e7\u00e3o<\/a><\/li><\/ul><\/nav><\/div>\n<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"1_A_Estrategia_dos_Nucleos_de_Auditoria\"><\/span><span style=\"font-family: georgia, palatino, serif;\">1. A Estrat\u00e9gia dos N\u00facleos de Auditoria<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\" data-path-to-node=\"7\"><span style=\"font-family: georgia, palatino, serif;\"><span class=\"citation-64\">A recomenda\u00e7\u00e3o \u00e9 instituir <\/span><b><span class=\"citation-64\">estruturas permanentes<\/span><\/b><span class=\"citation-64 citation-end-64\"> (n\u00facleos de auditoria cont\u00e1bil e financeira)<\/span><span class=\"citation-63\">, com o objetivo de promover o <\/span><b><span class=\"citation-63\">monitoramento sistem\u00e1tico<\/span><\/b><span class=\"citation-63 citation-end-63\"> das informa\u00e7\u00f5es cont\u00e1beis e financeiras relacionadas \u00e0 apura\u00e7\u00e3o e arrecada\u00e7\u00e3o do IBS<\/span>.<\/span><\/p>\n<p data-path-to-node=\"8\"><span style=\"font-family: georgia, palatino, serif;\">Esses n\u00facleos devem ser compostos por:<\/span><\/p>\n<ul data-path-to-node=\"9\">\n<li>\n<p data-path-to-node=\"9,0,1\"><span style=\"font-family: georgia, palatino, serif;\"><b><span class=\"citation-62\">Servidores qualificados<\/span><\/b>.<\/span><\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"9,1,0\"><span style=\"font-family: georgia, palatino, serif;\"><span class=\"citation-61\">Estar dotados de <\/span><b><span class=\"citation-61\">meios tecnol\u00f3gicos<\/span><\/b>.<\/span><\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"9,2,0\"><span style=\"font-family: georgia, palatino, serif;\"><span class=\"citation-60\">Integrados \u00e0s <\/span><b><span class=\"citation-60\">bases de dados nacionais<\/span><\/b>.<\/span><\/p>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"2_Providencias_Essenciais_Recomendadas\"><\/span><span style=\"font-family: georgia, palatino, serif;\">2. Provid\u00eancias Essenciais Recomendadas<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\" data-path-to-node=\"11\"><span style=\"font-family: georgia, palatino, serif;\"><span class=\"citation-59 citation-end-59\">Para garantir a efetividade, a nota destaca as seguintes provid\u00eancias<\/span>:<\/span><\/p>\n<ul data-path-to-node=\"12\">\n<li style=\"text-align: justify;\">\n<p data-path-to-node=\"12,0,1\"><span style=\"font-family: georgia, palatino, serif;\"><b><span class=\"citation-58\">Instituir e manter legisla\u00e7\u00f5es atualizadas<\/span><\/b><span class=\"citation-58\"> que contemplem <\/span><b><span class=\"citation-58\">presun\u00e7\u00f5es cont\u00e1beis<\/span><\/b>.<\/span><\/p>\n<\/li>\n<li style=\"text-align: justify;\">\n<p data-path-to-node=\"12,1,1\"><span style=\"font-family: georgia, palatino, serif;\"><b><span class=\"citation-57\">Integrar o trabalho<\/span><\/b><span class=\"citation-57 citation-end-57\"> dos n\u00facleos com ferramentas de cruzamento de dados banc\u00e1rios<\/span>. <span class=\"citation-56 citation-end-56\">Isso inclui o uso de recursos como CCS (Cadastro de Clientes do Sistema Financeiro), SIMBA (Sistema de Investiga\u00e7\u00e3o de Movimenta\u00e7\u00f5es Banc\u00e1rias), RMF (Requisi\u00e7\u00e3o de Movimenta\u00e7\u00e3o Financeira) e RIF (Relat\u00f3rio de Intelig\u00eancia Financeira)<\/span>.<\/span><\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify;\" data-path-to-node=\"12,2,1\"><span style=\"font-family: georgia, palatino, serif;\"><b><span class=\"citation-55\">Utilizar aplicativos especializados<\/span><\/b><span class=\"citation-55 citation-end-55\"> para concilia\u00e7\u00e3o banc\u00e1ria e an\u00e1lise de grandes volumes de dados, a exemplo do Cont\u00e1gil Lite<\/span><\/span><\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify;\" data-path-to-node=\"12,3,1\"><span style=\"font-family: georgia, palatino, serif;\"><b><span class=\"citation-54\">Participar de Grupos de Trabalho interfederativos<\/span><\/b><span class=\"citation-54 citation-end-54\"> para padroniza\u00e7\u00e3o de t\u00e9cnicas e aprimoramento cont\u00ednuo<\/span>.<\/span><\/p>\n<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"3_Riscos_da_Inacao\"><\/span><span style=\"font-family: georgia, palatino, serif;\">3. Riscos da Ina\u00e7\u00e3o<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\" data-path-to-node=\"14\"><span style=\"font-family: georgia, palatino, serif;\"><span class=\"citation-53\">A orienta\u00e7\u00e3o \u00e9 enf\u00e1tica ao listar os riscos de <\/span><b><span class=\"citation-53\">n\u00e3o possuir uma estrutura especializada<\/span><\/b>:<\/span><\/p>\n<ul data-path-to-node=\"15\">\n<li>\n<p style=\"text-align: justify;\" data-path-to-node=\"15,0,1\"><span style=\"font-family: georgia, palatino, serif;\"><b><span class=\"citation-52\">Redu\u00e7\u00e3o da efici\u00eancia fiscalizat\u00f3ria:<\/span><\/b><span class=\"citation-52 citation-end-52\"> Comprometimento da capacidade de identificar inconsist\u00eancias, simula\u00e7\u00f5es e pr\u00e1ticas fraudulentas<\/span>.<\/span><\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify;\" data-path-to-node=\"15,1,1\"><span style=\"font-family: georgia, palatino, serif;\"><b><span class=\"citation-51\">Perda de arrecada\u00e7\u00e3o potencial:<\/span><\/b><span class=\"citation-51 citation-end-51\"> A falta de mecanismos eficazes de cruzamento de dados cont\u00e1beis e financeiros pode resultar na n\u00e3o detec\u00e7\u00e3o de omiss\u00f5es de receita e na concess\u00e3o indevida de cr\u00e9ditos<\/span>.<\/span><\/p>\n<\/li>\n<li style=\"text-align: justify;\">\n<p data-path-to-node=\"15,2,1\"><span style=\"font-family: georgia, palatino, serif;\"><b><span class=\"citation-50\">Depend\u00eancia de outros entes:<\/span><\/b><span class=\"citation-50 citation-end-50\"> A aus\u00eancia de equipe e bases pr\u00f3prias fragiliza a autonomia fiscal e limita a a\u00e7\u00e3o estrat\u00e9gica do ente federativo<\/span>.<\/span><\/p>\n<\/li>\n<li style=\"text-align: justify;\">\n<p data-path-to-node=\"15,3,1\"><span style=\"font-family: georgia, palatino, serif;\"><b><span class=\"citation-49\">Obsolesc\u00eancia tecnol\u00f3gica:<\/span><\/b><span class=\"citation-49\"> A falta de investimento em sistemas e ferramentas de an\u00e1lise de dados (como <\/span><i><span class=\"citation-49\">data analytics<\/span><\/i><span class=\"citation-49 citation-end-49\">) limita a evolu\u00e7\u00e3o para m\u00e9todos de auditoria baseados em evid\u00eancias digitais<\/span>.<\/span><\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-path-to-node=\"17\"><span style=\"font-family: georgia, palatino, serif;\"><span class=\"citation-48\">Essa Nota Orientativa serve como uma importante <\/span><b><span class=\"citation-48\">refer\u00eancia t\u00e9cnica<\/span><\/b><span class=\"citation-48 citation-end-48\"> para Estados, Distrito Federal e Munic\u00edpios<\/span>. \u00c9 um chamado \u00e0 a\u00e7\u00e3o para investir em pessoal e tecnologia, garantindo a integridade e a justi\u00e7a fiscal do novo IBS.<\/span><\/p>\n<p style=\"text-align: justify;\" data-path-to-node=\"17\">O documento apresenta dentre tantas recomenda\u00e7\u00f5es:<\/p>\n<blockquote><p>Participar de Grupos de Trabalho interfederativos com o objetivo de padronizar t\u00e9cnicas, desenvolver instrumentos de auditoria\u00a0 intelig\u00eancia fiscal, al\u00e9m de obter aprimoramento cont\u00ednuo de abordagens de fiscaliza\u00e7\u00e3o. Como exemplo, o <strong>GT de Auditoria Cont\u00e1bil no \u00e2mbito do ENCAT<\/strong>.<\/p><\/blockquote>\n<p style=\"text-align: justify;\">Este Grupo de Trabalho de Auditoria Cont\u00e1bil foi criado durante o 60\u00ba ENCAT, realizado em mar\u00e7o de 2017 Bras\u00edlia, contando com a participa\u00e7\u00e3o de ampla maioria dos Estados e DF, os quais tem representantes indicados e atuante nas discuss\u00f5es e reuni\u00f5es presenciais.<\/p>\n<blockquote>\n<p style=\"text-align: justify;\">Tivemos a honra de participar da cria\u00e7\u00e3o deste GT e atuar como seu l\u00edder nacional at\u00e9 2022, quando passei a me dedicar exclusivamente a <a href=\"https:\/\/alcantara.pro.br\/portal\/treinamentos-realizados\/\" target=\"_blank\" rel=\"noopener\">ministrar treinamentos<\/a> para capacita\u00e7\u00e3o de auditores fiscais em <a href=\"https:\/\/alcantara.pro.br\/portal\/portofolio-cursos-2-semestre-2025-01\/\" target=\"_blank\" rel=\"noopener\">auditoria cont\u00e1bil tribut\u00e1ria<\/a>, com foco na recupera\u00e7\u00e3o de cr\u00e9ditos relacionados \u00e0s fraudes cont\u00e1beis legalmente tipificadas como presun\u00e7\u00f5es de omiss\u00f5es de receitas tribut\u00e1rias, sejam estas decorrente de falta emiss\u00e3o de documenta\u00e7\u00e3o fiscal, seja por meio de subfaturamento.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">Estas fraudes cont\u00e1beis s\u00e3o justamente aquelas que s\u00f3 podem ser identificadas na auditoria que vai al\u00e9m do exame da movimenta\u00e7\u00e3o fiscal declarada, ou seja, aquelas que n\u00e3o podem ser identificadas atrav\u00e9s de auditoria fiscal convencional ou malhas fiscais.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">A Lei Complementar\u00a0 n\u00ba 214\/2025, ao instituir o IBS\/CBS tr\u00e1s uma extensa lista de situa\u00e7\u00f5es em se caracteriza presun\u00e7\u00e3o de omiss\u00e3o de receita tribut\u00e1rias, a exemplo do que temos hoje na legisla\u00e7\u00e3o do IRPJ, ICMS e ISSQN de in\u00fameros munic\u00edpios.<\/p>\n<\/blockquote>\n<p>&nbsp;<\/p>\n<hr \/>\n<p style=\"text-align: center;\"><span style=\"color: #ff6600;\"><strong><span style=\"font-family: georgia, palatino, serif;\">Confira a seguir a \u00edntegra da Orienta\u00e7\u00e3o<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: georgia, palatino, serif;\"><a href=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/11\/I-013_-Nucleo-de-Auditoria-Contabil-e-Financeira.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\" data-toolbar=\"both\" data-toolbar-fixed=\"off\">I-013_ N\u00facleo de Auditoria Cont\u00e1bil e Financeira<\/a><\/span><\/p>\n<p style=\"text-align: center;\"><strong><span style=\"font-family: georgia, palatino, serif;\"><span style=\"color: #ff0000;\">Baixe <\/span><a href=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/11\/I-013_-Nucleo-de-Auditoria-Contabil-e-Financeira.pdf\" target=\"_blank\" rel=\"noopener\">aqui<\/a><\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por Alexandre Alcantara Atualizado em 14.12.2025 O Comit\u00ea Gestor do IBS disponibilizou ontem (18.11.25) uma<\/p>\n","protected":false},"author":1,"featured_media":14904,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,251,51,83,209],"tags":[],"class_list":["post-14897","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditoria-contabil-tributaria","category-comsefaz","category-contagil-lite","category-encat","category-ibs-cbs"],"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/14897","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/comments?post=14897"}],"version-history":[{"count":26,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/14897\/revisions"}],"predecessor-version":[{"id":15075,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/14897\/revisions\/15075"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media\/14904"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=14897"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=14897"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=14897"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}