A efetividade dos red flags pela ótica dos auditores independentes no ambiente tributário: um estudo nas big four de Recife/PE

Abstract

The present study seeks to investigate the perception of independent auditors regarding the level of effectiveness of the red flags to detect fraud in the tax environment. A field survey was conducted considering the universe of independent auditors of companies in the auditing sector denominated as big four located in Recife / PE. The research used a quantitative approach to measure the responses of individuals using the Likert scale, through the application of a questionnaire. The research instrument collected and observed, according to the opinion of the independent auditors, the level of efficiency of fifteen red flags geared to the tax environment, based on previous studies of Murcia (2007), Reina (2008) and Cunha (2015). For the data analysis, descriptive statistics were used comparing the collected perceptions and the expected responses. The results show that respondents consider 47% of the red flags as more efficient, the respondents with more time to act have greater acumen about the effectiveness of the red flags, as well as those who occupy the position of manager. From the perspective of gender and age it was identified that the female gender and age 41 to 50 years presented a greater perception on the subject addressed in this study. Such an outcome was already expected because having a longer time of operation concomitantly with age brings more knowledge and a greater sensitivity to detect frauds. In this way the work contributes to demonstrate that the red flags are important tools to assist the independent auditors in the detection of possible fraudulent acts in the tax scenario.