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Automated transactions of computer systems have now been readily replaced by personal observation.
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Accountants and auditors employed by the Federal Government ought to work as Internal Revenue agents or in financial management, financial institute examination, or budget analysis and administration.
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Accountants hired by Federal, State, and local governments guarantee that the total income is received and expenditure is set as required by laws and regulations.
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São causas de exclusão da culpabilidade, expressamente previstas no Código Penal brasileiro, a coação moral irresistível e a ordem não manifestamente ilegal de superior hierárquico.
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As escusas absolutórias também são consideradas causas de exclusão da culpabilidade.