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Authors
Abstract(s)
A evolução do mercado empresarial tem contribuído para o aumento do risco de
fraude, uma realidade constante em todas as organizações, independentemente do setor
de atividade, da natureza do negócio ou ainda do tamanho da organização.
A fraude, sendo ato intencional cometido por pessoas vinculadas à administração,
tem merecido uma atenção especial por parte dos gestores nas últimas décadas, devido ao
impacto negativo que ela possa ter na organização. A fraude põe em causa a credibilidade
e a reputação da organização e, consequentemente, a perda de confiança dos utilizadores
das demonstrações financeiras e stakeholders.
A presente dissertação tem como objetivo avaliar a forma como a auditoria interna
pode contribuir para a minimização dos riscos de fraudes nas organizações, com enfoque
nos instrumentos que auxiliam a auditoria interna na gestão dos riscos de fraude. A
auditoria interna desempenha um papel crucial na deteção e prevenção dos riscos de
fraudes e outras irregularidades, permitindo dessa forma às organizações alcançarem os
seus objetivos.
Para que o objetivo deste trabalho seja alcançado, inicialmente foi realizado uma pesquisa
literária para aprofundar os principais conceitos sobre auditoria e em particular, sobre
auditoria interna, controlo interno, gestão do risco e fraude. Em seguida, procedeu-se a
elaboração de um questionário destinado aos profissionais de auditoria e áreas
relacionadas com o tema, ao qual foi obtido 104 respostas. Foi, então, elaborada uma
análise estatística descritiva, na qual foi evidenciada graficamente a opinião dos
inquiridos face às perguntas de investigação. Posteriormente, através da análise das
respostas relativas às perguntas, foi apresentada as principais conclusões relativamente a
cada pergunta e hipótese de investigação. Por fim, tornou-se evidente que a totalidade das
hipóteses de estudo foram validadas, o que deu origem a uma conclusão favorável no que
respeita o contributo da Auditoria Interna para a minimização dos riscos de fraudes nas
organizações.
The evolution of the business market has contributed to increase the risk of fraud, which is a constant reality in all organisations, independently of the sector of the activity, the nature of the business or the size of the organisation. The fraud, as an intentional act committed by people from the management, has been given special attention by managers in recent decades due to the negative impact that it can bring on the organisation. The fraud compromises the credibility and the reputation of the organisation, and consequently the loss of confidence of the users of the financial statements and the stakeholders. The aim of this dissertation is to evaluate how internal auditing can contribute to mitigate the risks of fraud in the organisations, focusing on the tools that help internal auditing on the management of the risk of fraud. The internal auditing plays a crucial role in detecting and preventing the risks of fraud and other irregularities, thus enabling the organisations to achieve their objectives. To achieve the aim of this study, a literary review was initially performed to explore the main concepts of auditing, specifically internal auditing, internal control, risk management and fraud. A questionnaire was then drawn up for audit professionals and related areas; to which 104 responses were received. A descriptive statistical analysis was then carried out, graphically showing the respondents' opinions on the research questions. Subsequently, by analysing the answers to the questions, the main conclusions regarding to each research question and hypothesis were presented. Finally, it became clear that all the study hypotheses were validated, which led to a positive conclusion regarding to the contribution of Internal Auditing to mitigate the risk of fraud in the organisations.
The evolution of the business market has contributed to increase the risk of fraud, which is a constant reality in all organisations, independently of the sector of the activity, the nature of the business or the size of the organisation. The fraud, as an intentional act committed by people from the management, has been given special attention by managers in recent decades due to the negative impact that it can bring on the organisation. The fraud compromises the credibility and the reputation of the organisation, and consequently the loss of confidence of the users of the financial statements and the stakeholders. The aim of this dissertation is to evaluate how internal auditing can contribute to mitigate the risks of fraud in the organisations, focusing on the tools that help internal auditing on the management of the risk of fraud. The internal auditing plays a crucial role in detecting and preventing the risks of fraud and other irregularities, thus enabling the organisations to achieve their objectives. To achieve the aim of this study, a literary review was initially performed to explore the main concepts of auditing, specifically internal auditing, internal control, risk management and fraud. A questionnaire was then drawn up for audit professionals and related areas; to which 104 responses were received. A descriptive statistical analysis was then carried out, graphically showing the respondents' opinions on the research questions. Subsequently, by analysing the answers to the questions, the main conclusions regarding to each research question and hypothesis were presented. Finally, it became clear that all the study hypotheses were validated, which led to a positive conclusion regarding to the contribution of Internal Auditing to mitigate the risk of fraud in the organisations.
Description
Keywords
Gestão de risco Fraude Auditoria interna Controlo interno Risk management Internal audit Internal control Fraud