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This work will present a study on Forensic Auditing, how Auditing in conjunction with accounting can prevent and combat corporate fraud in Brazil, showing the process of it, when the will and the opportunity to extort the entity's assets and its potential assets arise. How to discover signs to detect it and how to prevent it. This study arose out of concern about the training that accountants and future auditors have, when it comes to the importance of studying fraud and its prevention and detection. Precisely because "auditing cannot act as a police force".