Um apontamento das principais fraudes: explicando o motivo pelo qual ocorrem com tanta frequência, a fim de evitar riscos e possíveis prejuízos para a entidade

This study explores the significance of Accounting as both a theoretical and practical discipline, which aims to record the assets and fluctuations within an entity, while also identifying potential fraudulent activities. The primary focus lies within the field of
Auditing, emphasizing its importance in corporate entities due to its direct involvement in detecting fraudulent practices. The research objective is to identify major accounting frauds, investigate their causes, and establish preventive measures to mitigate potential scandals. The abstract provides an overview of the subject matter, underscoring the necessity of preventing and uncovering fraudulent activities to avoid financial losses and legal complications in private organizations. The main research question revolves around determining key strategies for preventing or reducing accounting fraud. Specific objectives include examining the influencing factors behind fraudulent practices, outlining effective fraud detection procedures,  valuating the role of auditing in instances of accounting scandals, and presenting internal control measures to deter fraudulent activities. The justification highlights the need to comprehend the underlying motives for accounting frauds and the actions required to combat them. It also emphasizes the importance of internal controls and professional ethics, as accounting frauds impact an entity's reputation, the stock market, and investor confidence. In summary, this research aims to provide a comprehensive understanding of accounting frauds, their causal factors, and proactive measures to prevent their occurrence. It emphasizes the significance of internal controls in effectively managing and overseeing financial operations within companies. The study successfully accomplishes its overall objective by identifying major fraud types, elucidating their frequent recurrence, and offering recommendations to mitigate risks and potential damages in private entities. Additionally, real-life cases of accounting scandals such as Toshiba, Enron, WorldCom, and Bernie Madoff are discussed, along with the internal protocols necessary to deter fraudulent practices. The findings of extensive literature research and analysis are incorporated into the study to enrich the discussion and contribute to the existing knowledge on the subject matter.