Forensic accounting: a tool to combat organized crime

Abstract

In Brazil and the world, mainly due to the absence of the state in fulfilling its role as keeper of law and order, criminal organizations have grown significantly, and its actions have begun to occur in a planned and strategic manner. In order to fight and repress them, Forensic Accounting, embodied in the forensic reports provided by expert criminologists, is emerging as an important tool for Intelligence. In this context, the objective of this research was to identify the relevance of the Forensic Accounting as a method of settling disputes related to organized crime. For this, field research was conducted through a questionnaire applied to the Delegates, Actuaries, and Police Agents of the divisions of the Directorate for Combating Organized Crime - DCOR Police Department - DPF. There was also the use of multivariate statistical techniques in the analysis of clusters for the study of records (K-Means clustering of SPSS), which resulted in the formation of two groups. Considering the field research and the theoretical reference, it was verified that Forensic Accounting, within the limit of his powers, is an important evidence for the settlement of disputes relating to organized crime.