Auditing and Forensic Accounting in IBS/CBS
a conceptual essay on informational neutrality and accountability
DOI:
https://doi.org/10.16930/2237-766220263683Keywords:
Tax reform, IBS, CBS, Auditing, Forensic accountingAbstract
This theoretical-conceptual essay aims to propose a conceptual framework to examine how the “outside-the-base” design of IBS/CBS, combined with the digitalization of tax controls and the professional functions of assurance and forensic accounting, can produce informational neutrality, transparency, and accountability in the context of Brazil’s consumption tax reform. The theoretical relevance lies in the novel articulation between tax neutrality and informational neutrality, addressing a gap in the literature by connecting tax design, organizational governance, and the professional roles of auditing and forensic accounting. Based on documentary and normative analysis, articulated with the literature on value-added tax, net revenue presentation, and credit governance, the text integrates three blocks: tax design and digital mechanisms, organizational governance and controls, and the role of auditors and forensic experts. From this articulation, it formulates propositions regarding the informational effects of net presentation and disclosure, the role of credit blocking, refunds, and reconciliations in the usefulness of audit reports, the contribution of digital forensic accounting to the reproducibility of evidence and the reduction of litigation, and how clear communication and intergovernmental coordination enhance regulatory predictability. As a theoretical contribution, the essay structures a research agenda on the transition from tax neutrality to informational neutrality. From an applied perspective, it highlights the need for consistent accounting policies, risk-proportionate auditing during the transition, credit control mechanisms, and the use of digital evidence in forensic accounting. It concludes that the technical, ethical, and independent performance of auditors and forensic experts is a necessary condition for the fiscal neutrality proclaimed by the reform to be translated into informational neutrality in financial reporting and into greater public trust.
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