Title: Demystifying Big Data: mandatory evolution for forensic accounting in Brazil

Authors: Rafael Sousa Lima; André Luiz Marques Serrano; César Medeiros Cupertino; Audrey Jones De Souza; Lucas Oliveira Gomes Ferreira

Addresses: Universidade de Brasília, Campus Darcy Ribeiro, Prédio da FACE, Asa Norte, CEP: 70910-900, Brasília/DF ' Universidade de Brasília, Campus Darcy Ribeiro, Prédio da FACE, Asa Norte, CEP: 70910-900, Brasília/DF ' Universidade Federal de Santa Catarina, Campus Reitor João David Ferreira Lima, s/nº, Trindade, CEP: 88040-900, Florianópolis/SC ' Universidade Federal da Bahia, Faculdade de Ciências Contábeis da UFBA, s/nº, Vale do Canela, CEP: 40.110-903, Salvador/BA ' Universidade de Brasília, Campus Darcy Ribeiro, Prédio da FACE, Asa Norte, CEP: 70910-900, Brasília/DF

Abstract: The objective of this study is to present both a theoretical and practical analysis about using the potentialities of Big Data in the combat financial crimes in Brazil. A direct documentary research was carried out. It analysed forensic reports elaborated by the National Institute of Criminalistics between the years of 2015 and 2017. It also conducted a bibliographical research regarding the current technological context. Conclusions indicate that the use of Big Data techniques increase effectiveness in tackling financial crimes and that the Cognitive Financial Analysis technique is the starting point in this technological evolution. Considering the unexplored potential of attacking corruption, it is necessary to demystify it, promoting the Data Analytics culture and supplying the lack of practical and active contribution of the academic community to solving one of society's biggest problems in Brazil.

Keywords: forensic accounting; audit; Big Data; technology; data analytics; business intelligence; auditing social network; financial crime; Brazil.

DOI: 10.1504/IJAUDIT.2019.105753

International Journal of Auditing Technology, 2019 Vol.4 No.2, pp.115 - 132

Received: 14 May 2019
Accepted: 25 Oct 2019
Published online: 11 Mar 2020 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article