The Federal Police (PF) investigated a fraudulent operation that utilized a combination of real data, Microsoft Word features, programming, and PDF file editing to create fake documents supporting fictitious consignment credit assignments. This scheme involved Tirreno Consultoria, Banco Master, and Banco de Brasília (BRB).
According to the investigation, Tirreno Consultoria was used to formalize R$ 7.15 billion in fraudulent consignment credit assignments with Banco Master. During an attempt by employees to remove dates and other information from the files, the digital documentation itself provided clues about the chronological sequence of events.
A technical-expert report from the PF revealed that customer data from older transactions was extracted from internal systems and organized into spreadsheets, serving as the basis for the massive production of documents.
One of the tools employed was the mail merge function in Microsoft Word, which allowed for the batch generation of 2,700 powers of attorney. In the technological field, programs were developed in C# to extract specific pages from PDFs, including those containing signatures. The PF also located a file with 1,833 PDFs containing only signature pages of Consent Terms.
The discrepancy between the date printed on the documents and the digital signature record evidenced part of the manipulation. In one example, a Bank Credit Note indicated January 21, 2025, but the cryptographic record pointed to a signature occurring on June 20, 2025, at 14:02:39.
The Consent Terms were also modified. In a conversation dated June 20, Allan da Silva Machado, who was then Operations I Manager of Back Office/Reconciliation at Banco Master, stated: 'and we need to exclude the date.' Among the materials analyzed by the PF was the Consent Term of Genilson Lima Leal, which originally registered the date of February 24, 2023, at 13:05, before being edited on July 3, 2025. In this alteration, made at 15:26, the information was removed from the document's view.
This alteration extended to transfer receipts via SPB and PIX. Allan Machado wanted to eliminate the event, the contract number, and the history, which contained mentions of the original operations.
The difficulty of scaling the fraud
The issue of carrying out this fraud on a large scale represented another challenge. Romy Goerck Gentina Klenquen, who was part of the operational area of Banco Master, mentioned that she could modify certain files, but not 2,700 receipts manually. Allan responded to this by saying: 'we have to find a way.'
The inconsistencies also raised concerns in the Deloitte audit. In a conversation, Alberto Felix de Oliveira Neto, who was the Executive Treasury Superintendent of Banco Master at the time, suggested that such failures be classified as 'operational error in selection.'
After being created and modified, these documentary pieces were compiled using PDF24 software. The CCBs, powers of attorney, and Consent Terms were gathered to form the dossiers intended to justify the existence of the credit portfolio assigned to Tirreno Consultoria. It was precisely the combination of these different files that allowed for the reconstruction of part of the timeline; even when dates were visually erased, the digital records and signatures showed that documents presented as old had been signed at later times.