Atuação da perícia contábil em casos de apropriação indébita : desafios e contribuições para a elucidação de fraudes

Abstract

The forensic accounting expert report within the Brazilian legal framework has significant relevance because it contributes to the clarification of disputes that require technical and specialized knowledge. On the other hand, acts of embezzlement challenge legal doctrine due to their technical difficulty in understanding both their objective and subjective elements, the consummation moment, and also the likelihood of attempted offenses. This article aims to demonstrate how the role of forensic accounting expertise can effectively contribute to cases of embezzlement. To achieve this, it was necessary to draw from the jurisprudence of the Supreme Federal Court and the Superior Court of Justice, especifically in the Judments and Monocratic Decisions throught the methodology of documentary research and content analysis. The main results highlight the dispensability of expertise in these cases provided that the records are sufficiently documented with other evidentiary means and the particularities of the essence of criminal conduct.