\"Cinco princ\u00edpios fundamentais devem ser respeitados na contabilidade: (1) Todo o registo contabil\u00edstico deve precisar a origem, o conte\u00fado e a imputa\u00e7\u00e3o de cada dado, assim como as refer\u00eancias dos documentos que o apoiam; (2) O registo deve ser cronol\u00f3gico; (3) O registo deve ser irrevers\u00edvel; (4) No fim do per\u00edodo o encerramento \u00e9 obrigat\u00f3rio; (5) O princ\u00edpio da data certa.
\nEstas s\u00e3o as obriga\u00e7\u00f5es que os defraudadores tentam contornar atrav\u00e9s da manipula\u00e7\u00e3o met\u00f3dica e sistem\u00e1tica dos ficheiros inform\u00e1ticos.\"<\/p>\n
(Yoanna Pons & Noel Pons, Analyse des compatibilit\u00e9s pourries ou les \u00abpourriciels\u00bb, ACFE - France<\/em>. Pag. 2\/3)<\/p>\n <\/p>\n","protected":false},"excerpt":{"rendered":" Contabilidade, fraude e inform\u00e1tica “Cinco princ\u00edpios fundamentais devem ser respeitados na contabilidade: (1) Todo o registo contabil\u00edstico deve precisar a origem, o conte\u00fado e a imputa\u00e7\u00e3o de cada dado, assim como as refer\u00eancias dos documentos que o apoiam; (2) O registo deve ser cronol\u00f3gico; (3) O registo deve ser irrevers\u00edvel; (4) No fim do per\u00edodo… Ler mais…<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[98],"tags":[],"class_list":["post-8904","post","type-post","status-publish","format-standard","hentry","category-frases"],"_links":{"self":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/8904","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8904"}],"version-history":[{"count":1,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/8904\/revisions"}],"predecessor-version":[{"id":8909,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/8904\/revisions\/8909"}],"wp:attachment":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8904"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8904"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8904"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}