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    <subfield code="a">Which fraud investigation procedures are most often performed?</subfield>
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    <subfield code="a">Num inqu&#xE9;rito aplicado a profissionais americanos (publicado em anexo) foram investigados os m&#xE9;todos usados pela per&#xED;cia contabil&#xED;stica e financeira para detetar a ocorr&#xEA;ncia de fraudes. Os resultados podem ter implica&#xE7;&#xF5;es para a futura forma&#xE7;&#xE3;o destes peritos.</subfield>
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    <subfield code="d">2016</subfield>
    <subfield code="v">Vol. 8, n&#xBA; 2</subfield>
    <subfield code="t">Journal of Forensic &amp; Investigative Accounting</subfield>
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