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Abstract(s)
Nos tempos que correm, é cada vez mais frequente o aparecimento de fraudes, as quais podem ocorrer devido a vários fatores influenciadores, tais como um sistema de controlo interno ineficiente, irresponsabilidades por parte da gerência, necessidades financeiras, ou até falta de ética. No entanto, as fraudes podem ser prevenidas e detetadas atempadamente. Para tal, a auditoria forense é a melhor estratégia a aplicar nas atuais organizações.
Neste sentido, a motivação que levou à realização da presente investigação foi o interesse em estudar a relação entre a auditoria forense e a ética nas organizações. Assim, o presente trabalho foca-se na importância da auditoria forense – onde se expõe o seu conceito, os seus objetivos, os seus princípios, as suas fases, as técnicas usadas pela mesma e, ainda, as suas limitações – na prevenção de casos fraudulentos, nomeadamente quando estes advêm da falta de ética nas organizações – dando enfâse aos comportamentos não éticos.
No decorrer da revisão de literatura, foram surgindo diversas questões, a partir das quais se elaborou um estudo de caso, a fim de avaliar, a relação de ética no aparecimento de fraudes e a importante atuação dos auditores forenses nas suas prevenções e deteções, o presente estudo pretende verificar a validade das asserções criadas, baseado num modelo de análise.
Considerando os resultados obtidos, este estudo mostrou uma validação na ordem dos 50% dos objetivos da investigação. Este resultado pode ser explicado pela falta de representatividade da auditoria forense no nosso país.
As limitações encontradas ao longo desta investigação devem-se à dificuldade na obtenção de respostas à proposta de entrevista e, ainda, ao facto do tema em questão não ter a relevância académica que deveria ter.
Quanto a investigações futuras, sugere-se um estudo a outro nível, de forma a comparar a importância e atuação da auditoria forense nos países nórdicos e nos países latinos.
Nowadays, it is ever more frequently the appearance of fraud, which may occur due to various factors influencers such as an inefficient system of internal control, irresponsibility by management, financial needs, or even lack of ethics. However, fraud can be prevented and detected in good time. For such, the forensic audit is the best strategy to be applied on current organizations. In this sense, a motivation that led to the examination of an investigation for the interest in studying a relationship between a forensic audit and the ethic in organizations. Thus, the present work focuses on the importance of forensic audit - where we expose its concept, its objectives, its principles, its phases, its techniques used by the same and, even, its limitations - in the prevention of fraudulent cases, in particular where these arise from the lack of ethics in organizations - giving emphasis to unethical behaviours. In the course of the review of the literature, several issues have emerged, from which it prepared a study case, in order to assess the ethical relationship in the appearance of fraud and the important role of forensic auditors in their preventions and detections, the present study aims to verify the validity of created assertions, based on an analysis model. Considering the obtained results, this study showed a validation in order of 50% of the research objectives. This result can be explained by the lack of due to the representativeness of the forensic audit in our country. The limitations encountered throughout this research are due to the difficulty in obtaining interview proposal answers and, still, the subject in question not having the academic relevance that should have. As for future research, it is suggested a study to another level, in order to compare the importance of forensic audit in the Nordic countries and in Latin countries.
Nowadays, it is ever more frequently the appearance of fraud, which may occur due to various factors influencers such as an inefficient system of internal control, irresponsibility by management, financial needs, or even lack of ethics. However, fraud can be prevented and detected in good time. For such, the forensic audit is the best strategy to be applied on current organizations. In this sense, a motivation that led to the examination of an investigation for the interest in studying a relationship between a forensic audit and the ethic in organizations. Thus, the present work focuses on the importance of forensic audit - where we expose its concept, its objectives, its principles, its phases, its techniques used by the same and, even, its limitations - in the prevention of fraudulent cases, in particular where these arise from the lack of ethics in organizations - giving emphasis to unethical behaviours. In the course of the review of the literature, several issues have emerged, from which it prepared a study case, in order to assess the ethical relationship in the appearance of fraud and the important role of forensic auditors in their preventions and detections, the present study aims to verify the validity of created assertions, based on an analysis model. Considering the obtained results, this study showed a validation in order of 50% of the research objectives. This result can be explained by the lack of due to the representativeness of the forensic audit in our country. The limitations encountered throughout this research are due to the difficulty in obtaining interview proposal answers and, still, the subject in question not having the academic relevance that should have. As for future research, it is suggested a study to another level, in order to compare the importance of forensic audit in the Nordic countries and in Latin countries.
Description
Nota: 15 valores
Keywords
Auditoria Forense Ética Fraude Sistemas de controlo interno Forensic audit The internal control system Ethics Fraud