Eficácia dos controles internos na contabilidade financeira como ferramenta estratégica para mitigação de fraudes corporativas: uma análise do diagnóstico de fraudes nacionais realizado pela Grant Thornton Brasil em 2024

Abstract

The general objective of this study was to analyze the effectiveness of internal controls in financial accounting as a strategic tool for mitigating fraud in corporate environments. The research proposal was justified by the recurring identification of internal bottlenecks and the impacts they cause on the financial health of companies, making the risk of violations imminent. This risk is usually associated with inadequate execution of internal controls or the lack of their implementation. Therefore, the research addressed the relevance of tools that ensure the integrity of financial information, as well as compliance with current regulations to mitigate any risks. The study methodology presented a qualitative and bibliographical approach, considering a foundation developed from bibliographic surveys and documentary analyses. To this end, academic works, scientific articles and current accounting standards were explored to reliably support the information presented. In addition, analyses of the daily activities of companies that fit the profile discussed were carried out through a diagnosis carried out by an auditing institution. The results obtained confirmed the close relationship between the levels of internal controls and the likelihood of corporate fraud. It became clear that the higher the level of control implementation, the greater its effectiveness and the lower the risk of financial breach. This theme contributed to achieving a safer and more reliable financial reality within corporate environments.