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.
