Borges, Erivan FerreiraMoreira, Caritsa Scartaty2019-07-152019-07-152019-04-29MOREIRA, Caritsa Scartaty. Fatores que determinam a identificação de red flags no processo de investigação de fraudes contábeis no contexto brasileiro. 2019. 95f. Dissertação (Mestrado em Ciências Contábeis) - Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2019.https://repositorio.ufrn.br/jspui/handle/123456789/27314Warning signs are signs, pressures, opportunities, projects or organizational characteristics that may indicate the existence of fraud, sending a newsletter, the occurrence of an irregular event. Knowing red flags and their characteristics can help in prevention. In this sense, the study aimed to identify how is the process of identifying warning signs for Brazilian women without an investigational context of fraud. To do so, we can adapt the data analysis by Murcia (2007), considering also those related to accounting skills. Regarding the qualitative, and with the exploratory functionality, the research was operationalized by the system of variables by factorial analysis, and the identification of groups of information for the needs of a structure and environment of the organizations, sectors of activity, managers, situation economic-financial, accounting reports, auditing and accounting expertise. The results revealed that some features can act as facilitators in the process of identifying red flags. It was identified that women in relation to gender and the capacity for expression, highlighting that women and professionals in exercise of priority were the red flags. The main goals of the new generation training program for red flags can be applied by professionals and users of accounting information to identify fraudulent environment and can be used in future research to verify the probability of occurrence indicative of more significant fraud in a particular business or entity.Acesso AbertoRed flagsFraudes contábeisAuditoria e perícia contábilmasterThesisCNPQ::CIENCIAS SOCIAIS APLICADAS