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Authors
Abstract(s)
As empresas para atingirem a estratégia delineada devem estabelecer um modelo de governance que vise efectuar a gestão do risco, conduzindo á implementação de processos e controlos, para reduzir as ameaças e o risco de incerteza subjacentes às principais actividades ou negócios desenvolvidos.
A gestão do risco passa pela análise detalhada dos riscos subjacentes ao negócio. Parte da gestão do risco é realizada pela implementação de um sistema de controlo interno, conducente a mitigar os riscos negativos e a potenciar os riscos positivos para a empresa. O controlo interno é fundamental na gestão do risco, pois trata-se do conjunto de mecanismos e práticas utilizadas para evitar ou detectar actividade não autorizada, com o intuito da realização dos objectivos estratégicos da empresa.
Neste sentido, o objectivo deste trabalho passou por evidenciar a importância do processo de gestão do risco no delinear da estratégia de negócio e na condução dos trabalhos para a concretização dos objectivos da empresa, e demonstrar a importância do sistema de controlo interno neste processo e como parte fundamental na mitigação do risco.
Inicialmente realizou-se uma pesquisa literária para aprofundar os principais conceitos sobre controlo interno e gestão do risco. Seguidamente, procedeu-se à elaboração de um questionário destinado a profissionais de Auditoria e a outros relacionados com a área em análise, de modo a encontrar consensos entre opiniões.
Os resultados obtidos conduziram-nos á validação do modelo de análise, proposto no capítulo metodologia de investigação deste trabalho.
Companies to achieve the strategy outlined, must establish a governance model that aims to manage risk, leading to the implementation of processes and controls, to reduce the threats and the risk of uncertainty underlying the main activities or businesses developed. Risk management involves a detailed analysis of the risks underlying the business. Part of risk management is carried out by implementing an internal control system, leading to mitigating negative risks and enhancing positive risks for the company. Internal control is fundamental in risk management, as it is the set of mechanisms and practices used to prevent or detect unauthorized activity, with a view to achieving the company's strategic objectives. In this sense, the objective of this work was to highlight the importance of the risk management process in outlining the business strategy and in conducting the work to achieve the company's objectives, and to demonstrate the importance of the internal control system in this process and how fundamental part in risk mitigation. Initially, a literary research was carried out to deepen the main concepts on internal control and risk management. Then, a questionnaire was created for Audit professionals and other parts related to the area under analysis, in order to find consensus between opinions. The results obtained led us to validate the analysis model proposed, in the research methodology chapter of this work.
Companies to achieve the strategy outlined, must establish a governance model that aims to manage risk, leading to the implementation of processes and controls, to reduce the threats and the risk of uncertainty underlying the main activities or businesses developed. Risk management involves a detailed analysis of the risks underlying the business. Part of risk management is carried out by implementing an internal control system, leading to mitigating negative risks and enhancing positive risks for the company. Internal control is fundamental in risk management, as it is the set of mechanisms and practices used to prevent or detect unauthorized activity, with a view to achieving the company's strategic objectives. In this sense, the objective of this work was to highlight the importance of the risk management process in outlining the business strategy and in conducting the work to achieve the company's objectives, and to demonstrate the importance of the internal control system in this process and how fundamental part in risk mitigation. Initially, a literary research was carried out to deepen the main concepts on internal control and risk management. Then, a questionnaire was created for Audit professionals and other parts related to the area under analysis, in order to find consensus between opinions. The results obtained led us to validate the analysis model proposed, in the research methodology chapter of this work.
Description
Esta versão contém as correcções às críticas e sugestões dos elementos do júri
Keywords
Controlo interno Gestão do risco Estratégia Objectivos do negócio Internal control Strategy Risk management Business objectives