A fraude do banco panamericano: um estudo com base nos processos judiciais e extrajudiciais

• Ano de defesa: 2021
• Autor(a) principal: Santos, Valdir Alves dos
• Orientador(a): Oyadomari, José Carlos Tiomatsu
• Banca de defesa: Strassburg, Udo , Mendonça Neto, Octavio Ribeiro de , Weffort, Elionor Farah Jreige
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Programa de Pós-Graduação: Controladoria e Finanças Empresariais
• Departamento: Centro de Ciências Sociais e Aplicadas (CCSA)
• País: Brasil
• Palavras-chave em Português: fraude contábil; governança corporativa; controles Internos; linhas de defesa
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO
• Link de acesso: https://dspace.mackenzie.br/handle/10899/28478

Fraud is a phenomenal that is studied by many researchers with a desire to understand this occurrence and the necessary methods to avoid it manly due to the economic and moral damage that is caused to the entities and the society. Researches show that fraud is practiced against public and private companies in general from any country. Due to the impact on economies and the damage they cause to citizens, frauds involving public and / or private publicly traded companies are what most concerns regulatory authorities, self regulators, class entities and stakeholders in general. Despite the laws, rules and principles emanating from parts of entities that struggle to contain fraud, they occur and surprise authorities, investors and other users of accounting information, often due to their recurrence and magnitude. So it was with the accounting fraud practiced against Banco Pananericano made public in 2010. It is considered the biggest fraud committed against a Brazilian financial institution in the last decade, despite the culture and principles of existing internal controls and governance and the clear designation of the responsibilities of external and internal entities in order to prevent this type of occurrence. That said, the present study aimed to identify the facts contained in the lawsuits filed in the judicial and extrajudicial spheres against the agents involved in the Banco Panamericano fraud and to analyze the determinant causes for the occurrence of the phenomenon. As a result of this study, it is possible to add that the fraud perpetrated with recurrence for consecutive years, reaching an amount equivalent to 3.3 times the entity's net worth, had in its favor the lack of effectiveness in complying with the rules and principles of the current controls internal controls, governance and supervision.