Importância das Red Flags na percepção de auditores governamentais para a detecção de fraude

Abstract

This work has as main objective to identify the perception of internal auditors of public area in relation to the Red Flags for the recognition of the risk of fraud in the financial statements, which also involves the knowledge of the concept of fraud, the responsibilities of the auditor and, in addition, examine the influence of experience working as a determinant of these perceptions. The study used a quantitative approach, measuring the positions of the respondents using Likert scale, applied with the use of questionnaire. The survey instrument collected and measured the variables of interest, such as: the experience of the auditor, its area of activity, level of familiarity about the themes of fraud and Red Flags, perception of the auditors regarding the importance of certain Red Flags for the identification of fraud. The data analysis was performed with the use of descriptive statistics, comparison between perceptions collected and the expected scenario of response and analysis of groups targeted by time of experience to verify the possible interference of working time in the perceptions obtained. The results indicate that the internal auditors of public area know the concept and the responsibilities related to fraud in this activity however show a lower level of knowledge regarding identification of Red Flags related to fraud in public statements. When comparing groups, the study shows that public auditors with less time in the profession understand better how the accountability of fraud the group of auditors who have greater time of profession, are closer to the understanding that the detection of fraud is the responsibility of the internal auditor.