OLIVEIRA, G. S.; OLIVEIRA, Gerivan Sousa de.
Résumé:
in the accounting diverse areas of studies and scientific research exist. One such area is
forensic accounting, which serves as evidence .of certain facts in order to assist accounting
lawsuits. Of this form, the skill means the examination or the verification of the facts for
professionals who have ability in determined subject, what she becomes it judicial evidence
and that has for objective to contribute so that the Judiciary Power can promote justice
social. One of the situations to perform a skill is in the Social Interest Entities, which are
members of the Third Sector and need resources to achieve their goals. Compared to the
above, the present study seeks to answer the following question-problem: The prosecuting
Attorney of Justice the Sertao Paraibano is using the tools expert accounting, in the process
of supervision of Foundations? It is used in the methodology the bibliographic research and
field research, classifying them as to the objectives as a descriptive research. Getting in the
analysis of the data that the prosecuting Attorney of Justice the Sertao Paraibano is not
using the tools forensic accounting in the process of supervision of Foundations, once that,
the skill, when necessary, and runs only in the Nuclei Legal Accounting, getting the
prosecuting attorney responsible only by the provision of the annual accounts. Ahead of the
displayed one, with the study it was possible to treat some related significant questions with
the countable skill, divulging the essential knowledge on it, portraying the figure of the
professional who carry out the means of existing evidence and i s materialization through the
expert feport.
