Tax audit in the information age

Abstract

This work had the objective of raising, through software for electronic audit of fiscal stocks, how are some companies of the states of Pernambuco with respect to their declared stocks. In this way, the issue addressed is justified by the fact that a new accounting view on the evolutions in the information and communication age through the use of Information and Communication Technologies (ICTs). With the study, it was possible to observe that most of the companies' failures occur in fiscal movement processes and may lead to divergences of inventories, which in turn are considered as omissions of entries and omissions of exits by the secretary of the farm of the state of Pernambuco in the records drawn up by its auditors, publicly accessible.