| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 2.61 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Diversos escândalos financeiros internacionais foram impulsionadores do reconhecimento da importância vital do controlo interno nas organizações levando a que várias organizações sentissem a necessidade de se debruçarem sobre o seu estudo.
A Gaiurb – Urbanismo e Habitação, E.M., entidade do Setor Público Empresarial, é o objeto deste estudo, pretendendo-se avaliar o seu controlo interno para o combate à corrupção, dado que esta representa uma séria ameaça à integridade e transparência das instituições.
Considerando a relevância dos temas para o estudo, a revisão da literatura abordou de forma aprofundada o controlo interno e a corrupção, visando possibilitar uma análise rigorosa de ambos.
Assente em cinco componentes essenciais, como o ambiente de controlo, a avaliação do risco, as atividades de controlo, a informação e comunicação e as atividades de monitorização, o modelo desenvolvido pelo Commitee of Sponsoring Organizations of the Treadway Commission (COSO) revelou-se o instrumento mais adequado e reconhecido globalmente para o presente estudo.
Como metodologia de estudo, foi adotada a quantitativa para a análise dos dados resultantes das respostas aos dois questionários elaborados, um interno e outro externo, com o objetivo de analisar a perceção dos colaboradores (interno) e dos fornecedores, requerentes, e outras partes relacionadas (externo), relativamente à avaliação do controlo interno existente na Gaiurb para o combate à corrupção.
O estudo revela que a Gaiurb possui uma estrutura documental claramente definida, contudo, identifica-se uma lacuna significativa no entendimento aprofundado desses documentos, o que pode comprometer a eficácia do ambiente de controlo. A pesquisa também evidenciou uma participação insatisfatória dos colaboradores na identificação dos riscos de corrupção.
Conclui-se que, para as cinco hipóteses formuladas, correspondentes às cinco componentes do modelo de avaliação adotado, foi possível validar em 55,55% que a entidade possui um controlo interno suficientemente robusto, capaz de dar resposta aos riscos de corrupção a que possa estar sujeita.
Several international financial scandals was a booster to recognize the vital importance of internal control in organizations, leading several organizations to feel the need to study it. Gaiurb – Urbanismo e Habitação, E.M., a Public Business Sector entity, is the subject of this study, which aims to assess its internal control to combat corruption, given that this represents a serious threat to the integrity and transparency of institutions. Considering the relevance of the topics for the study, the literature review addressed internal control and corruption in depth, with a view to enable a rigorous analysis of both. Based on five essential components, such as the control environment, risk assessment, control activities, information and communication and monitoring activities, the model developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) proved to be the most appropriate and globally recognized instrument for this study. The study methodology adopted was a quantitative approach to analyse the data resulting from the responses to the two questionnaires prepared, one internal and one external, with the aim of analysing the perception of employees (internal) and suppliers, applicants and other related parties (external) regarding the assessment of the internal control existing at Gaiurb to combat corruption. The study reveals that Gaiurb has a clearly defined documentary structure; however, a significant gap was identified in the in-depth understanding of these documents, which may compromise the effectiveness of the control environment. The research also highlighted an unsatisfactory participation of employees in identifying corruption risks. It is concluded that, for the five hypotheses formulated, corresponding to the five components of the assessment model adopted, it was possible to validate in 55.55% that the entity has sufficiently robust internal control, capable of responding to the corruption risks to which it may be subject.
Several international financial scandals was a booster to recognize the vital importance of internal control in organizations, leading several organizations to feel the need to study it. Gaiurb – Urbanismo e Habitação, E.M., a Public Business Sector entity, is the subject of this study, which aims to assess its internal control to combat corruption, given that this represents a serious threat to the integrity and transparency of institutions. Considering the relevance of the topics for the study, the literature review addressed internal control and corruption in depth, with a view to enable a rigorous analysis of both. Based on five essential components, such as the control environment, risk assessment, control activities, information and communication and monitoring activities, the model developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) proved to be the most appropriate and globally recognized instrument for this study. The study methodology adopted was a quantitative approach to analyse the data resulting from the responses to the two questionnaires prepared, one internal and one external, with the aim of analysing the perception of employees (internal) and suppliers, applicants and other related parties (external) regarding the assessment of the internal control existing at Gaiurb to combat corruption. The study reveals that Gaiurb has a clearly defined documentary structure; however, a significant gap was identified in the in-depth understanding of these documents, which may compromise the effectiveness of the control environment. The research also highlighted an unsatisfactory participation of employees in identifying corruption risks. It is concluded that, for the five hypotheses formulated, corresponding to the five components of the assessment model adopted, it was possible to validate in 55.55% that the entity has sufficiently robust internal control, capable of responding to the corruption risks to which it may be subject.
Description
Keywords
Avaliação Controlo interno Setor público empresarial Corrupção Evaluation Public business sector Internal control