Modelo proposto para detecção de fraude por parte dos auditores internos baseado nas Normas Internacionais de Auditoria
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Aug 31, 2016
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Resumo
Os auditores internos no exercício das suas funções são responsáveis pela detecção de fraude, aspeto a ser considerado tanto no planejamento quanto na execução do seu trabalho de auditoria. No entanto, nem tem regulamentação nem norma a orientar o auditor interno para realizar tal labor de forma precisa. De facto, tal desorientação na matéria levou a estudar o efeito das Normas Internacionais de Auditoria (NIA) aplicadas pelos auditores externos sobre procedimentos de auditoria interna. Neste sentido, procedeu-se a desenhar um instrumento para medir variáveis que afetam a detecção de fraudes usando a NIA 240, Responsabilidade do auditor de considerar a fraude e erro em uma auditoria de demonstrações contábeis (N.T.: NBC T 11 no Brasil, Normas de Auditoria Independente das Demonstrações Contábeis, proporcionando esclarecimentos adicionais sobre a responsabilidade do auditor nas fraudes e erros, nos trabalhos de auditoria), documento do qual utilizaram as 96 afirmações relacionadas com indicadores globais de risco de fraude nas demonstrações contábeis e erros originados pela malversação de fundos, que foram submetidas à consideração de 617 auditores internos através de inquérito que avaliava a percepção da fraude atendendo a tais afirmações. Usando análise fatorial exploratória e a seguir confirmatória (Modelo de equações estruturais, Structural Equations Model, SEM), pode-se dizer com evidência científica que, com a avaliação de apenas 17 variáveis das 96 previamente definidas na NIA 240 (N.T.: NBC T 11 no Brasil) e com alto grau de segurança —mais de 87%—, os auditores internos deveriam ser capazes de minimizar a possibilidade de fraude nas empresas.
Keywords
Detección de fraudes, Normas Internacionales de Auditoría, análisis estadístico, auditoría externa frente a auditoría internae Detecção de fraude, Normas Internacionais de Auditoria, análise estatística, auditoria externa contra a auditoria internafraud detection, international standards on accounting, statistical analysis, external auditing compared to internal auditing
References
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American Institute of Certified Public Accountants, AICPA (2002). SAS 99, Consideration of Fraud in a Financial Statement Audit. Disponible en: https:// www.aicpa.org/Research/Standards/ AuditAttest/DownloadableDocuments/AU00316.pdf
Apostolou, Barbara; Hassell, John M.; Webber, Sally A. & Sumners, Glenn E. (2001). The Relative Importance of Management Fraud Risk Factors. Behavioral Research in Accounting, 13, 1-24.
Asare, Stephen K. & Wright, Arnold M. (2004). The Effectiveness of Alternative Risk Assessment and Program Planning Tools in a Fraud Setting. Contemporary Accounting Research, 21 (2), 325-352.
Association of Certified Fraud Examiners, ACFE (2010). Report to the Nations on Occupational Fraud and Abuse. Austin, Texas: Association of Certified Fraud Examiners. Disponible en: http://www.acfe. com/rttn-international.aspx
Association of Certified Fraud Examiners, ACFE (2014). Report to the Nations on Occupational Fraud and Abuse. 2014 Global Fraud Study. Austin, Texas: Association of Certified Fraud Examiners. Disponible en Association of Certified Fraud Examiners: http://www.acfe.com/rttn/docs/2014report-to-nations.pdf
Badillo-Ayala, Jorge (2008). Auditoría forense: más que una especialidad profesional una misión: prevenir y detectar el fraude financiero. Disponible en: https://na.theiia.org/ translations/PublicDocuments/ auditoría_ Forense_Una_Misi%C3%B3n_JBadillo_ Mayo08(14023).pdf
Batista-Foguet, Joan Manuel & Coenders-Gallart, Germà (2000). Modelo de ecuaciones estructurales: modelos para el análisis de relaciones causales. Madrid: La Muralla S.A.
Church, Bryan K.; McMillan, Jeffrey J. & Schneider, Arnold (2001). Factors Affecting Internal Auditors’ Consideration of Fraudulent Financial Reporting during Analytical Procedures. Auditing: A Journal of Practice & Theory, 20 (1), 65-80.
Coram, Paul; Ferguson, Colin & Moroney, Robyn (2008). Internal Audit, Alternative Internal Audit Structures and the Level of Misappropriation of Assets Fraud. Accounting and Finance, 48 (4), 543-559.
606 / vol. 16 / no. 42 / septiembre-diciembre 2015
DeZoort, Todd & Harrison, Paul (2008). An Evaluation of Internal Auditor Responsibility for Fraud Detection. Florida: The Institute of Internal Auditor.
Estados Unidos (2002). Ley Sarbanes-Oxley. Disponible en: http://www.soxlaw.com/
Farber, David B. (2005). Restoring Trust After Fraud: Does Corporate Governance Matter? The Accounting Review, 80 (2), 539-561.
García-Benau, María Antonia & Humphrey, Christopher (1995). La auditoría y el fraude: algunas consideraciones internacionales. Revista Española de Financiación y Contabilidad, REFC, 24 (84), 697-726. Disponible en: https://www.researchgate.net/ publication/28216537_La_auditoria_y_el_ fraude_Algunas_consideraciones_internacionales
García-Jiménez, Eduardo; Gil-Flores, Javier & Rodríguez-Gómez, Gregorio (2000). Análisis factorial. Colección Cuadernos de Estadística. Madrid: La Muralla S.A.
Gonzalvo, Enrique (2003). Una guía para prevenir el fraude. Buenos Aires: Instituto de Auditores Internos de Argentina, IAIA. Disponible en: http://www.iaia.org.ar/revistas/ normaria/Normaria06.pdf
Gurovich, Leopoldo Isaac (2006). Informe N° 14. Área auditoría: consideraciones del fraude y del error en una auditoría de estados contables. Rosario: Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE) & Centro de Estudios Científicos y Técnicos (CECyT). Disponible en: http://www.facpce.org. ar:8080/miniportal/archivos/informes_del_ cecyt/area_auditoria_informe_14.pdf
Hair, Joseph F.; Tatham, Ronald L.; Anderson, Rolph E. & Black, William C. (1998). Multivariate Data Analysis. Volume 5. Harlow, Essex: Prentice Hall.
Hunt, Shelby D. (1991). Modern Marketing Theory: Critical Issues in the Philosophy of Marketing Science. Cincinnati, Ohio: SouthWestern Publishing Co.
Institute of Internal Auditors, IIA (2013). Normas internacionales para el ejercicio profesional de la auditoría interna. Disponible en: https://na.theiia.org/ translations/PublicDocuments/IPPF%20 Standards%20Markup%20Changes%20 2013-01%20vs%202011-01%20Spanish.pdf
Institute of Internal Auditors, IIA; American Institute of Certified Public Accountants, AICPA & Association of Certified Fraud Examiners, ACFE (2008). Managing the Business Risk of Fraud: A Practical Guide. Disponible en: https://www.acfe.com/ uploadedFiles/ACFE_Website/Content/ documents/managing-business-risk.pdf
International Auditing and Assurance Standards Board, IAASB (2009). International Standard on Auditing (ISAs) 240: The Auditor's Responsibility to Consider Fraud and Error in an Audit of Financial Statements. International Auditing and Assurance Standards Board, IAASB & International Federation of Accounting Committee, IFAC.
Kaplan, Steven E.; Richmond-Pope, Kelly & Samuels, Janet A. (2011). An Examination of the Effect of Inquiry and Auditor Type on Reporting Intentions for Fraud. Auditing: A Journal of Practice & Theory, 30 (4), 29-49.modelo propuesto para la detección de fraudes / j. salas-ávila, n. reyes-maldonado / 607
Malcolm, Smith; Haji-Omar, Normah; Zulkarnain-Sayd-Idris, Syed Iskandar & Baharuddin, Ithnahaini (2005). Auditors' Perception of Fraud Risk Indicators: Malaysian Evidence. Managerial Auditing Journal, 20 (1), 73-85.
Moyes, Glen David (1991). An Analysis of the Effectiveness of Specific Auditing Techniques for Detecting Fraud as Perceived by Three Different Auditor Groups. Doctor of Business Administration Thesis. San Diego: United States International University.
Moyes, Glen David (2007). The Differences In Perceived Level of Fraud-Detecting Effectiveness of SAS No. 99 Red Flags between External and Internal Auditors. Journal of Business & Economics Research, JBER, 5 (6), 9-26. Disponible en: http:// www.cluteinstitute.com/ojs/index.php/ JBER/article/view/2551/2597
Moyes, Glen David; Lin, Ping; Landry, Raymond M. & Vicdan, Handan (2006). Internal Auditor's Perceptions of the Effectiveness of Red Flags to Detect Fraudulent Financial Reporting. Journal of Accounting, Ethics & Public Policy, 6 (1), 1-28. Disponible en: http://papers.ssrn.com/sol3/ papers.cfm?abstract_id=961457
Owusu-Ansah, Stephen; Moyes, Glen David; Oyelere, Peter Babangida & Hay, David (2002). An Empirical Analysis of the Likelihood of Detecting Fraud in New Zealand. Managerial Auditing Journal, 17 (4), 192-204.
Ramos, Michael J. (2003). Auditor's Responsibility for Fraud Detection: SAS No. 99 Introduces a New Era in Auditors' Requirements. Journal of Accountancy,
195 (1), 1-9. Disponible en: http://www. journalofaccountancy.com/issues/2003/jan/ auditorsresponsibilityforfrauddetection.html
Ríos-Figueroa, Carmen (2013). Efecto del conocimiento cultural en la percepción de los auditores: controles internos y fraude. Revista Internacional Administración & Finanzas, 6 (2), 15-32. Disponible en: http:// papers.ssrn.com/sol3/papers.cfm?abstract_ id=2156409
Soberanis-Aguirre de Rueda, María de los Ángeles & Herrera-Soria, Francisco Ernesto (2013). La auditoría interna en la prevención y detección de fraudes. XXX Conferencia Interamericana de Contabilidad, Punta del Este, Uruguay, Colegio de Contadores, Economistas y Administradores del Uruguay, CCEAU. Disponible en: http:// www.cpcecba.org.ar/media/img/paginas/ La%20Auditor%C3%ADa%20Interna%20 En%20La%20Detecci%C3%B3n%20Y%20 Prevenci%C3%B3n%20De%20Fraudes.pdf
Tak, Isa; Morariu, Ana & Guney, Ayhan (2012). The Importance of the Financial Audit Perception in the Internal Control Structure to Prevent the Financial Crises: Evidence from Romania. Journal of WEI Business and Economics, 1 (1), 10-18. Disponible en: http://westeastinstitute. com/journals/wp-content/uploads/2013/02/ ZG12-134-Isa-tak-Morariu-Ana-and-AyhanGuney-Full-Paper-Ready.pdf
Villacorta-Hernández, Miguel Ángel (2014). Responsabilidad del auditor ante el fraude empresarial. Global Conference on Business and Finance Proceedings, The Institute for Business & Finance Research, IBFR, 9 (2),
608 / vol. 16 / no. 42 / septiembre-diciembre 2015
1828-1833. Disponible en: http://www. theibfr.com/ARCHIVE/ISSN-1941-9589V9-N2-2014.pdf, http://www.theibfr.com/ proceedings.htm
Whittington, O. Ray & Pany, Kurt (2005). Principios de auditoría. México: McGraw-Hill, Interamericana de México.
Wolfe, David T. & Hermanson, Dana R. (2004). The Fraud Diamond: Considering the Four Elements of Fraud. The CPA Journal, 38-42. Disponible en: http://wweb.uta.edu/faculty/ subraman/EMBA-FTW2009/Articles/ Fraud%20Diamond%20Four%20Elements. CPAJ2004.pdf
Zikmund, William G.; Babin, Barry J.; Carr, Jon C. & Griffin, Mitch (2000). Business Research Methods. Volume 6. San Diego, Cali
fornia: The Dryden Press, Harcourt Brace College Publishers.
American Institute of Certified Public Accountants, AICPA (2002). SAS 99, Consideration of Fraud in a Financial Statement Audit. Disponible en: https:// www.aicpa.org/Research/Standards/ AuditAttest/DownloadableDocuments/AU00316.pdf
Apostolou, Barbara; Hassell, John M.; Webber, Sally A. & Sumners, Glenn E. (2001). The Relative Importance of Management Fraud Risk Factors. Behavioral Research in Accounting, 13, 1-24.
Asare, Stephen K. & Wright, Arnold M. (2004). The Effectiveness of Alternative Risk Assessment and Program Planning Tools in a Fraud Setting. Contemporary Accounting Research, 21 (2), 325-352.
Association of Certified Fraud Examiners, ACFE (2010). Report to the Nations on Occupational Fraud and Abuse. Austin, Texas: Association of Certified Fraud Examiners. Disponible en: http://www.acfe. com/rttn-international.aspx
Association of Certified Fraud Examiners, ACFE (2014). Report to the Nations on Occupational Fraud and Abuse. 2014 Global Fraud Study. Austin, Texas: Association of Certified Fraud Examiners. Disponible en Association of Certified Fraud Examiners: http://www.acfe.com/rttn/docs/2014report-to-nations.pdf
Badillo-Ayala, Jorge (2008). Auditoría forense: más que una especialidad profesional una misión: prevenir y detectar el fraude financiero. Disponible en: https://na.theiia.org/ translations/PublicDocuments/ auditoría_ Forense_Una_Misi%C3%B3n_JBadillo_ Mayo08(14023).pdf
Batista-Foguet, Joan Manuel & Coenders-Gallart, Germà (2000). Modelo de ecuaciones estructurales: modelos para el análisis de relaciones causales. Madrid: La Muralla S.A.
Church, Bryan K.; McMillan, Jeffrey J. & Schneider, Arnold (2001). Factors Affecting Internal Auditors’ Consideration of Fraudulent Financial Reporting during Analytical Procedures. Auditing: A Journal of Practice & Theory, 20 (1), 65-80.
Coram, Paul; Ferguson, Colin & Moroney, Robyn (2008). Internal Audit, Alternative Internal Audit Structures and the Level of Misappropriation of Assets Fraud. Accounting and Finance, 48 (4), 543-559.
606 / vol. 16 / no. 42 / septiembre-diciembre 2015
DeZoort, Todd & Harrison, Paul (2008). An Evaluation of Internal Auditor Responsibility for Fraud Detection. Florida: The Institute of Internal Auditor.
Estados Unidos (2002). Ley Sarbanes-Oxley. Disponible en: http://www.soxlaw.com/
Farber, David B. (2005). Restoring Trust After Fraud: Does Corporate Governance Matter? The Accounting Review, 80 (2), 539-561.
García-Benau, María Antonia & Humphrey, Christopher (1995). La auditoría y el fraude: algunas consideraciones internacionales. Revista Española de Financiación y Contabilidad, REFC, 24 (84), 697-726. Disponible en: https://www.researchgate.net/ publication/28216537_La_auditoria_y_el_ fraude_Algunas_consideraciones_internacionales
García-Jiménez, Eduardo; Gil-Flores, Javier & Rodríguez-Gómez, Gregorio (2000). Análisis factorial. Colección Cuadernos de Estadística. Madrid: La Muralla S.A.
Gonzalvo, Enrique (2003). Una guía para prevenir el fraude. Buenos Aires: Instituto de Auditores Internos de Argentina, IAIA. Disponible en: http://www.iaia.org.ar/revistas/ normaria/Normaria06.pdf
Gurovich, Leopoldo Isaac (2006). Informe N° 14. Área auditoría: consideraciones del fraude y del error en una auditoría de estados contables. Rosario: Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE) & Centro de Estudios Científicos y Técnicos (CECyT). Disponible en: http://www.facpce.org. ar:8080/miniportal/archivos/informes_del_ cecyt/area_auditoria_informe_14.pdf
Hair, Joseph F.; Tatham, Ronald L.; Anderson, Rolph E. & Black, William C. (1998). Multivariate Data Analysis. Volume 5. Harlow, Essex: Prentice Hall.
Hunt, Shelby D. (1991). Modern Marketing Theory: Critical Issues in the Philosophy of Marketing Science. Cincinnati, Ohio: SouthWestern Publishing Co.
Institute of Internal Auditors, IIA (2013). Normas internacionales para el ejercicio profesional de la auditoría interna. Disponible en: https://na.theiia.org/ translations/PublicDocuments/IPPF%20 Standards%20Markup%20Changes%20 2013-01%20vs%202011-01%20Spanish.pdf
Institute of Internal Auditors, IIA; American Institute of Certified Public Accountants, AICPA & Association of Certified Fraud Examiners, ACFE (2008). Managing the Business Risk of Fraud: A Practical Guide. Disponible en: https://www.acfe.com/ uploadedFiles/ACFE_Website/Content/ documents/managing-business-risk.pdf
International Auditing and Assurance Standards Board, IAASB (2009). International Standard on Auditing (ISAs) 240: The Auditor's Responsibility to Consider Fraud and Error in an Audit of Financial Statements. International Auditing and Assurance Standards Board, IAASB & International Federation of Accounting Committee, IFAC.
Kaplan, Steven E.; Richmond-Pope, Kelly & Samuels, Janet A. (2011). An Examination of the Effect of Inquiry and Auditor Type on Reporting Intentions for Fraud. Auditing: A Journal of Practice & Theory, 30 (4), 29-49.modelo propuesto para la detección de fraudes / j. salas-ávila, n. reyes-maldonado / 607
Malcolm, Smith; Haji-Omar, Normah; Zulkarnain-Sayd-Idris, Syed Iskandar & Baharuddin, Ithnahaini (2005). Auditors' Perception of Fraud Risk Indicators: Malaysian Evidence. Managerial Auditing Journal, 20 (1), 73-85.
Moyes, Glen David (1991). An Analysis of the Effectiveness of Specific Auditing Techniques for Detecting Fraud as Perceived by Three Different Auditor Groups. Doctor of Business Administration Thesis. San Diego: United States International University.
Moyes, Glen David (2007). The Differences In Perceived Level of Fraud-Detecting Effectiveness of SAS No. 99 Red Flags between External and Internal Auditors. Journal of Business & Economics Research, JBER, 5 (6), 9-26. Disponible en: http:// www.cluteinstitute.com/ojs/index.php/ JBER/article/view/2551/2597
Moyes, Glen David; Lin, Ping; Landry, Raymond M. & Vicdan, Handan (2006). Internal Auditor's Perceptions of the Effectiveness of Red Flags to Detect Fraudulent Financial Reporting. Journal of Accounting, Ethics & Public Policy, 6 (1), 1-28. Disponible en: http://papers.ssrn.com/sol3/ papers.cfm?abstract_id=961457
Owusu-Ansah, Stephen; Moyes, Glen David; Oyelere, Peter Babangida & Hay, David (2002). An Empirical Analysis of the Likelihood of Detecting Fraud in New Zealand. Managerial Auditing Journal, 17 (4), 192-204.
Ramos, Michael J. (2003). Auditor's Responsibility for Fraud Detection: SAS No. 99 Introduces a New Era in Auditors' Requirements. Journal of Accountancy,
195 (1), 1-9. Disponible en: http://www. journalofaccountancy.com/issues/2003/jan/ auditorsresponsibilityforfrauddetection.html
Ríos-Figueroa, Carmen (2013). Efecto del conocimiento cultural en la percepción de los auditores: controles internos y fraude. Revista Internacional Administración & Finanzas, 6 (2), 15-32. Disponible en: http:// papers.ssrn.com/sol3/papers.cfm?abstract_ id=2156409
Soberanis-Aguirre de Rueda, María de los Ángeles & Herrera-Soria, Francisco Ernesto (2013). La auditoría interna en la prevención y detección de fraudes. XXX Conferencia Interamericana de Contabilidad, Punta del Este, Uruguay, Colegio de Contadores, Economistas y Administradores del Uruguay, CCEAU. Disponible en: http:// www.cpcecba.org.ar/media/img/paginas/ La%20Auditor%C3%ADa%20Interna%20 En%20La%20Detecci%C3%B3n%20Y%20 Prevenci%C3%B3n%20De%20Fraudes.pdf
Tak, Isa; Morariu, Ana & Guney, Ayhan (2012). The Importance of the Financial Audit Perception in the Internal Control Structure to Prevent the Financial Crises: Evidence from Romania. Journal of WEI Business and Economics, 1 (1), 10-18. Disponible en: http://westeastinstitute. com/journals/wp-content/uploads/2013/02/ ZG12-134-Isa-tak-Morariu-Ana-and-AyhanGuney-Full-Paper-Ready.pdf
Villacorta-Hernández, Miguel Ángel (2014). Responsabilidad del auditor ante el fraude empresarial. Global Conference on Business and Finance Proceedings, The Institute for Business & Finance Research, IBFR, 9 (2),
608 / vol. 16 / no. 42 / septiembre-diciembre 2015
1828-1833. Disponible en: http://www. theibfr.com/ARCHIVE/ISSN-1941-9589V9-N2-2014.pdf, http://www.theibfr.com/ proceedings.htm
Whittington, O. Ray & Pany, Kurt (2005). Principios de auditoría. México: McGraw-Hill, Interamericana de México.
Wolfe, David T. & Hermanson, Dana R. (2004). The Fraud Diamond: Considering the Four Elements of Fraud. The CPA Journal, 38-42. Disponible en: http://wweb.uta.edu/faculty/ subraman/EMBA-FTW2009/Articles/ Fraud%20Diamond%20Four%20Elements. CPAJ2004.pdf
Zikmund, William G.; Babin, Barry J.; Carr, Jon C. & Griffin, Mitch (2000). Business Research Methods. Volume 6. San Diego, Cali
fornia: The Dryden Press, Harcourt Brace College Publishers.
Como Citar
Salas-Ávila, J. A., & Reyes-Maldonado, N. M. (2016). Modelo proposto para detecção de fraude por parte dos auditores internos baseado nas Normas Internacionais de Auditoria. Cuadernos De Contabilidad, 16(42). https://doi.org/10.11144/Javeriana.cc16-42.mpdf
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