Ética na profissão contábil: fiscalização e punição na emissão fraudulenta de decores no Estado de Alagoas

Abstract

This course conclusion work presents a discussion involving the accounting professional and their conduct during the performance of their activities, specifically the investigation of actions involving the issuance of DECORE and how the CRC-AL acts, thus seeking the general objective of this work, to identify how the inspection process for the issuance of the document in question and the inspection process takes place, as a specific objective, we seek to identify how the punishments occur and what is the deal made during the journey that the process goes through. The study seeks to succinctly present ethics, the professional's code of ethics and DECORE, so that we can highlight the importance of the topic for the accounting world, the method used to explain the subject is based on data from the CRC-AL as well as an interview in the form of a questionnaire with a representative of the council using as an exploratory research method, where we seek to raise more flexible information that lead us to an understanding of the data's history. The results obtained through data analysis and interviews show us that the changes in the council, both federal and state, have demonstrated positivity for the inspection of the issuance of DECORES, as well as its credibility with the users of information.