DESIRED SKILLS TO FIGHT FINANCIAL CRIMES: PERCEPTIONS IN A FEDERAL INSTITUTION IN BRAZIL

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RBCP, v. 12, n. 6, Set.-Dez./2021
PDF (Portuguese)
Published: Sep 30, 2021
DOI: https://doi.org/10.31412/rbcp.v12i6.829
Keywords:
Accountability, Financial Crimes, Corruption, Forensic Accounting, criminal expertise

Main Article Content

Rafael Sousa Lima
University of Brasilia
André Luiz Marques Serrano
University of Brasilia
Lucas Oliveira Gomes Ferreira
University of Brasilia
Álan Teixeira de Oliveira
Federal University of Rio de Janeiro

Abstract

The execution of anti-corruption operations by the Brazilian Federal Police results from the strengthening in the country of the web of control, a network of entities that act in the supervision, investigation and punishment of actions related to administrative conduct. This article analyzes the profile of public servant who works against financial crimes, indicating possible gaps between desired and found skills. The perception of these professionals regarding the comparison between forensic accounting and accounting experts is also investigated. To this end, a survey was carried out by applying a structured questionnaire to the Brazilian Federal Police. The result pointed out qualities considered by the officers as relevant to combat financial crimes and revealed that there is no full reach of some desired skills, especially about the use of computational tools. Furthermore, evidences suggest that there is doubt whether forensic accounting and accounting experts are the same activity. The research may offer a source of data to enhance the discussion about the appropriate professional profile to fighting financial crimes. Also, the paper intends to promote greater dissemination of forensic accounting in Brazil.

Article Details

How to Cite
DESIRED SKILLS TO FIGHT FINANCIAL CRIMES: PERCEPTIONS IN A FEDERAL INSTITUTION IN BRAZIL. Brazilian Journal of Police Sciences, Brasília, Brasil, v. 12, n. 6, p. 21–51, 2021. DOI: 10.31412/rbcp.v12i6.829. Disponível em: https://periodicos.pf.gov.br/index.php/RBCP/article/view/829.. Acesso em: 22 dec. 2024.
Issue
Vol. 12 No. 6 (2021): Asset recovery: ensuring that the crime is not profitable (“crime doesn´t pay”)
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Author Biographies

Rafael Sousa Lima, University of Brasilia

Rafael Sousa Lima is a doctoral candidate in Accounting Sciences at the University of Brasília. He has worked for the Federal Police as a Federal Criminal Expert in the field of accounting and economics since 2006. His areas of research include auditing, forensic accounting, technology and financial crimes.

André Luiz Marques Serrano, University of Brasilia

André Luiz Marques Serrano holds a PhD in Economic Sciences from the University of Brasília. He serves as an associate professor in the Department of Production Engineering and the Graduate Program in Accounting. Statistical research applied in the public sector, production capacity and decision models.

Lucas Oliveira Gomes Ferreira, University of Brasilia

Lucas Oliveira Gomes Ferreira is a doctoral candidate in Accounting Sciences at the University of Brasília. He is also a professor at the Department of Accounting and Actuarial Sciences at the University of Brasília and auditor at the Federal Court of Accounts (TCU). Accounting, public finance and auditing research.

Álan Teixeira de Oliveira, Federal University of Rio de Janeiro

Álan Teixeira de Oliveira holds a PhD in Controllership and Accounting from USP. He works as an adjunct professor at the Faculty of Administration and Accounting at UFRJ. He has worked for the Federal Police as a Federal Criminal Expert in accounting and economics since 2006. His research areas include auditing, forensic accounting, money laundering and financial crimes.

How to Cite

DESIRED SKILLS TO FIGHT FINANCIAL CRIMES: PERCEPTIONS IN A FEDERAL INSTITUTION IN BRAZIL. Brazilian Journal of Police Sciences, Brasília, Brasil, v. 12, n. 6, p. 21–51, 2021. DOI: 10.31412/rbcp.v12i6.829. Disponível em: https://periodicos.pf.gov.br/index.php/RBCP/article/view/829.. Acesso em: 22 dec. 2024.

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