{"id":5569,"date":"2017-11-28T10:00:47","date_gmt":"2017-11-28T13:00:47","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=5569"},"modified":"2017-11-28T10:00:47","modified_gmt":"2017-11-28T13:00:47","slug":"fraudes-corporativas","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2017\/11\/28\/fraudes-corporativas\/","title":{"rendered":"Fraudes Corporativas"},"content":{"rendered":"<p>Um pequeno trecho do nosso novo livro que tratar\u00e1 das repercuss\u00f5es tribut\u00e1rias das fraudes cont\u00e1beis.<\/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-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/alcantara.pro.br\/portal\/2017\/11\/28\/fraudes-corporativas\/#Fraudes_Corporativas\" >Fraudes Corporativas<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Fraudes_Corporativas\"><\/span>Fraudes Corporativas<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">Ao abordar regular sobre a responsabilidade do auditor independente em rela\u00e7\u00e3o a fraude, o Conselho Federal de Contabilidade, atrav\u00e9s da Resolu\u00e7\u00e3o CFC n\u00ba 1207\/2009 (NBC TA 240 &#8211; Responsabilidade do Auditor em Rela\u00e7\u00e3o a Fraude), define fraude como sendo o \u201cato intencional de um ou mais indiv\u00edduos da administra\u00e7\u00e3o, dos respons\u00e1veis pela governan\u00e7a, empregados ou terceiros, que envolva dolo para obten\u00e7\u00e3o de vantagem injusta ou ilegal\u201d.<\/p>\n<p style=\"text-align: justify;\">Neste sentido Iud\u00edcibus, Marion e Pereira (1999) fazem a distin\u00e7\u00e3o entre o que seria uma fraude cont\u00e1bil e uma fraude fiscal:<\/p>\n<blockquote><p><em><strong>\u2022 Fraude em Contabilidade.<\/strong> Significa enganar os outros em benef\u00edcio pr\u00f3prio. Pode ser roubo, desfalque, estelionato, falsifica\u00e7\u00e3o etc. Por exemplo, falsifica\u00e7\u00e3o de documentos, apropria\u00e7\u00e3o indevida de bens, c\u00e1lculos errados entre outros.<\/em><\/p>\n<p><em><strong>\u2022 Fraude Fiscal.<\/strong> Caracteriza-se pelas fraudes contra o fisco, as quais podem ser: sonega\u00e7\u00e3o de impostos, taxas ou contribui\u00e7\u00f5es, declara\u00e7\u00f5es falsas etc.<\/em><\/p><\/blockquote>\n<p style=\"text-align: justify;\">Estudo realizado por GBE Peritos &amp; Investigadores Cont\u00e1beis (1996), inspirado no \u201c<em>Report to the Nation on Occupational Fraud and Abuse<\/em>&#8221; da Association of Certified Fraud Examiners (ACFE) , apresentou as contas cont\u00e1beis mais utilizadas pelos funcion\u00e1rios de companhias brasileiras para classificar e tentar esconder suas pr\u00e1ticas criminosas (Quadro com\u00a0 as contas utilizadas ser\u00e1 apresentado no livro).<\/p>\n<p style=\"text-align: justify;\">Pesquisa realizada pela KPMG (2009) sobre as principais fraudes cont\u00e1beis praticadas por empresas brasileiras, apontou que dentre os atos fraudulentos praticados por funcion\u00e1rios de em-presas brasileiras destaca-se a falsifica\u00e7\u00e3o de cheques, documentos e balan\u00e7os de empresa com 29% de ocorr\u00eancias, seguido por roubo de ativos (25%) e emiss\u00e3o de Notas Fiscais frias (14%). O estudo aponta ainda outros tipos de fraudes: Espionagem industrial\/empresarial; Cart\u00e3o de cr\u00e9dito; Compras para uso pessoal; Uso indevido de informa\u00e7\u00f5es; Pagamentos n\u00e3o apropriados (&#8220;propinas&#8221;); e Contas de despesas (viagem, refei\u00e7\u00e3o, hospedagem etc.).<\/p>\n<p style=\"text-align: justify;\">Mais recentemente, a KPMG (2016) divulgou relat\u00f3rio de mapa das fraudes viabilizadas pela tecnologia, no qual aponta que globalmente dentre estas principais fraudes se inclui a realiza\u00e7\u00e3o de lan\u00e7amento cont\u00e1beis no Livro Di\u00e1rio para camuflar uma apropria\u00e7\u00e3o ind\u00e9bita (24%), dentre outras.<\/p>\n<p style=\"text-align: justify;\">Todavia, apesar do intuito de benef\u00edcio pessoal em seu cometimento, estas fraudes cont\u00e1beis praticadas contra a empresa (fraudes corporativas), podem em alguma medida ter repercuss\u00e3o tribut\u00e1ria, raz\u00e3o pela qual, os prepostos fiscais devem estar atentos aos menores ind\u00edcios quando do exame da escritura\u00e7\u00e3o cont\u00e1bil.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Um pequeno trecho do nosso novo livro que tratar\u00e1 das repercuss\u00f5es tribut\u00e1rias das fraudes cont\u00e1beis.<\/p>\n","protected":false},"author":1,"featured_media":5570,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17,56,103],"tags":[],"class_list":["post-5569","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-c42-auditoria-fiscal","category-c49-crimes-tributarios","category-fraudes-corporativas"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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