O IMPACTO DA AUDITORIA NAS AGÊNCIAS BANCÁRIAS DO BANCO PAN AMERICANO

Abstract

Accounting fraud is an illegal act that aims to deceive information about the financial situation of entities, where it can be motivated by some factors such as pressure, opportunity and rationalization. The accounting professional must act in a virtuous way, paying attention to the ethical value relevant to the exercise of the profession. The main objective of this study is to make a bibliographic review of articles that report how audits are carried out, especially those in which it is possible to observe fraud, where a specific bank, the Panamericano Bank, was analyzed. This study characterizes an exploratory and descriptive research of the results obtained from the collection of data from the selected bibliographic references. The choice of articles was made through virtual search engines (SciELO and Google Acadêmico), in which ten articles published between the years 2002 and 2020 in Portuguese were found. Among the ten articles found on the search platforms, five articles were included in the study and encompassed the selected theme; however, the remaining articles were not related to the theme and were excluded.Despite the efforts of the regulatory agencies, fraud is still occurring constantly, and impunity is a factor that encourages the continuity of this illegal action. The company must always be alert to signs of possible fraud and aim to prevent it, a necessary factor to avoid it.