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Abstract(s)
O Auditor Forense é um profissional altamente especializado a quem são exigidos conhecimentos transversais a várias áreas científicas, desempenhando nos tempos que correm um papel cada vez mais importante. Vários estudos ao longo dos anos apresentaram uma relação estreita entre a Auditoria Forense e a luta contra a fraude; no entanto, a Auditoria Forense não se limita a esse objetivo, assumindo um papel importante na quantificação de danos económicos, em particular na Atividade Seguradora.
A presente Dissertação teve como objetivo avaliar em que medida é que o Auditor Forense poderia contribuir no processo de avaliação e quantificação de danos económicos, no âmbito da Atividade Seguradora. Procurou-se confirmar a importância que o Auditor Forense poderia assumir em processos de grande complexidade, identificando as vantagens da sua intervenção. No âmbito da sua interação com o loss adjuster, outro objetivo do estudo foi o de caracterizar que tipo de relacionamento deveria existir entre o Auditor Forense e o loss adjuster.
No decorrer da revisão de literatura realizada, foram identificadas várias questões de investigação. Tendo por base o objetivo acima definido para este estudo, optou-se por uma metodologia de investigação mista, sendo que as questões de investigação, no âmbito da componente quantitativa do estudo, se refletem em três hipóteses. Pretendeu-se verificar a validade das hipóteses apresentadas, para tal, foi realizado um inquérito a 52 loss adjusters que abrangeu 24 países, o qual obteve uma percentagem de respostas de 90%.
Considerando os resultados obtidos, este estudo mostrou uma validação na ordem dos 66% dos objetivos da investigação. Este resultado pode ser explicado pelo âmbito internacional do estudo.
Como principal resultado do estudo salienta-se o reconhecimento da importância que a Auditoria Forense tem para a Atividade Seguradora, especificamente em determinados processos de regularização de sinistros.
A Forensic Accountant is a highly specialised professional who is required to have a wide range of knowledge, transcending a number of different scientific areas. The role of the Forensic Accountant is becoming significantly more important due to the current economic environment. Several studies over the years have shown a close relationship between Forensic Accounting and fight against fraud. Forensic Accounting, however, is not limited to this objective. It also plays an important role in the quantification and determination of economic damages for the Insurance Industry. This dissertation aimed to assess the extent to which the Forensic Accountant could contribute to the process of evaluating and quantifying losses for the Insurance Industry. We have sought to confirm the importance of the Forensic Accountants playing in highly complex processes and identify the advantages of their intervention. Within the scope of the interaction with the loss adjuster, another objective of the study was to characterize the type of relationship between the Forensic Accountant and the loss adjuster. Based on the literature review, several research questions were raised. Considering the objective defined for this study, a mixed research methodology has been chosen. The research questions, within the scope of the quantitative approach of the study, were reflected in three hypotheses. The study aimed to verify the validity of the hypotheses formulated. To this end, a survey was carried out with 52 loss adjusters covering 24 countries, with a response rate of 90%. Taking into account the results obtained, this study showed a validation rate of 66% of the research objectives. This result can be explained by the international scope of the study. The major result of this study was the recognition of the importance of Forensic Accounting in the Insurance Industry, specifically in certain claims settlement processes.
A Forensic Accountant is a highly specialised professional who is required to have a wide range of knowledge, transcending a number of different scientific areas. The role of the Forensic Accountant is becoming significantly more important due to the current economic environment. Several studies over the years have shown a close relationship between Forensic Accounting and fight against fraud. Forensic Accounting, however, is not limited to this objective. It also plays an important role in the quantification and determination of economic damages for the Insurance Industry. This dissertation aimed to assess the extent to which the Forensic Accountant could contribute to the process of evaluating and quantifying losses for the Insurance Industry. We have sought to confirm the importance of the Forensic Accountants playing in highly complex processes and identify the advantages of their intervention. Within the scope of the interaction with the loss adjuster, another objective of the study was to characterize the type of relationship between the Forensic Accountant and the loss adjuster. Based on the literature review, several research questions were raised. Considering the objective defined for this study, a mixed research methodology has been chosen. The research questions, within the scope of the quantitative approach of the study, were reflected in three hypotheses. The study aimed to verify the validity of the hypotheses formulated. To this end, a survey was carried out with 52 loss adjusters covering 24 countries, with a response rate of 90%. Taking into account the results obtained, this study showed a validation rate of 66% of the research objectives. This result can be explained by the international scope of the study. The major result of this study was the recognition of the importance of Forensic Accounting in the Insurance Industry, specifically in certain claims settlement processes.
Description
Versão final (Esta versão contém as críticas e sugestões dos elementos do júri)
Keywords
Auditoria forense Atividade seguradora Loss adjuster Interrupção de negócio Forensic accountant Business interruption Insurance industry