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Previous issue date: 2017-01-26 / This is a study about how the legal evidence was organized within the criminal sphere, the reason behind it and how this forensic accounting report was added into the Court Case number 470 (AP 470/2007), the "Mensal??o". Structured on both qualitative research and the analysis of the case files (about 63.000 pages until the rulling) through a protocol based on Dempster's Evidence Theory. The data was structured, categorized and classified to allow not only for better identification of the main phases of the "Mensal??o" and of it's documentation, but also to identify characteristics on both technical evidence and forensic accounting report. Throughout the process, 215 pieces of technical evidence were found, of which 30 were mentioned at the rulling by Ministers of the Supreme Court, rapporteur and proofreader. Among these 30 where the 8 main reports made by the Brazillian Federal Police's accounting expert, reggarded as the most solid and complete documents on the AP 470/2007 case. The whole process estabilished the forensic accounting within the criminal sphere, seeing how it transformed financial transgression into something tangible. It estabilished the role of the accounting expert as an asset to solve both criminal and legal questions, as well reinforcing the importance of the forensic accounting as a powerfull tool in the battle against corruption. / Esta pesquisa investigou como foi organizado o conjunto probat??rio no ??mbito criminal, o prop??sito e a forma das provas periciais cont??beis juntadas ?? A????o Penal 470, o Caso Mensal??o. ?? uma pesquisa qualitativa e documental. Foi analisada a ??ntegra dos autos da A????o Penal 470 (cerca de 63.000 p??ginas, at?? a emiss??o do Ac??rd??o), com o uso de um protocolo de an??lise, apoiado na Teoria das Provas. O material foi sistematizado por meio de classifica????o e categoriza????o dos dados, o que permitiu identificar as principais fases do processo e pe??as processuais, as caracter??sticas das mat??rias t??cnico-cient??ficas e dos laudos periciais cont??beis. Foram localizadas 215 provas de natureza t??cnica. Dessas, 30 foram mencionadas no Ac??rd??o pelos Ministros do STF, Relator e Revisor, sendo 8 os Laudos periciais cont??beis estudados, produzidos por peritos cont??beis da Pol??cia Federal, por terem sido as provas cont??beis mais robustas da AP 470/2007. Foi constatada a utilidade da per??cia cont??bil no ??mbito criminal, na medida em que trouxe materialidade a crimes de natureza patrimonial financeira. Constatou-se como atuam os peritos oficiais para colaborar na resolu????o de quest??es legais, em atendimento ??s demandas do conjunto de operadores legais do Mensal??o. Busca-se contribuir para consolidar o entendimento sobre a import??ncia da per??cia cont??bil no combate ?? corrup????o.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:jspui/736 |
| Date | 26 January 2017 |
| Creators | Volejnik, Adriana Cristina Pino |
| Contributors | Peleias, Ivan Ricardo, Pati??o, Ana Paula Correa, Weffort, Elionor Farah Jreige |
| Publisher | FECAP, Mestrado em Ci??ncias Cont??beis, FECAP, Brasil, Funda????o Escola de Com??rcio ??lvares Penteado |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | http://creativecommons.org/licenses/by-nc-nd/4.0/, info:eu-repo/semantics/openAccess |
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