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Abstract(s)
Os ativos das empresas representam a forma como estas conseguem gerar resultados. Naturalmente que, sem lucros ou proveitos, o cumprimento dos objetivos e a atividade operacional da empresa seriam colocados em causa, o que afetaria inequivocamente a continuidade do negócio.
Ainda mais importantes são estes ativos quando falamos de pequenas e médias empresas, que devido à sua estrutura, podem não conseguir dar resposta a situações críticas quando os recursos são escassos.
Relativamente à metodologia de investigação, optamos pelos métodos qualitativo e quantitativo, recorrendo à técnica de análise de conteúdo, para analisar as respostas às entrevistas realizadas, os dados obtidos nos questionários efetuados às empresas PME Excelência de 2017, foram devidamente analisados recorrendo à análise estatistica.
Ao longo da revisão da literatura, foram abordadas diversas temáticas, a partir das quais se criaram as questões de investigação e o respetivo modelo de análise, com o objetivo de avaliar a temática central.
Neste seguimento, o presente trabalho insere-se na temática da Apropriaçao Indevida de Ativos e no papel do Sistema de Controlo Interno na sua deteção e prevenção. O principal objetivo deste estudo é o de verificar se as empresas utilizam os procedimentos corretos para que os seus ativos estejam controlados, evitando o seu furto e/ou a sua utilização para fins que não a atividade operacional da empresa.
As empresas entrevistadas e inquiridas, demonstraram ter consciência da Apropriação Indevida de Ativos e revelaram também que não estavam sensibilizadas com o tema do conluio. Relativamente aos ativos, a grande maioria das empresas controla-os e relativamente aos procedimentos, apenas alguns deles são utilizados pela generalidade das empresas.
The companies’ assets represent the way these can generate results. Naturally that without profits or gains, the achievement of objectives and the company’s operational activity would be questioned, which would unequivocally affect the continuity of the business. Still more important are these assets when we talk avout small and medium companies, which, due to their structure, maybe unable to respond to critical situations when resources are scarce. Regarding research methodology, we chose the quantitative and qualitative methods, using the technique of content analysis, to analyze the responses to the interviews made, and the data obtained in the questionnaires made to the PME Excellence companies of 2017, were duly analyzed using statistical analysis. Throughout the review of the literature, several issues were addressed, from which the research questions and the respective analysis model were created, in order to evaluate the central theme. Regarding this, the present work is part of the theme of Asset misappropriation and of the role of the Internal Control System in its detection and prevention. Th main purpose of this study is to verify if the companies use the correct proceddings for that their assets are controled, avoiding their theft and/or their use for purposes other than the operational activity of the company. The companies interviewed and inquired, have shown that they are aware of the Misappropriation of Assets and also revealed that they were not sensitized to the theme of collusion. Regarding assets, the vast majority of companies control them and in what concerns the proceedings, only some of them are used by most companies.
The companies’ assets represent the way these can generate results. Naturally that without profits or gains, the achievement of objectives and the company’s operational activity would be questioned, which would unequivocally affect the continuity of the business. Still more important are these assets when we talk avout small and medium companies, which, due to their structure, maybe unable to respond to critical situations when resources are scarce. Regarding research methodology, we chose the quantitative and qualitative methods, using the technique of content analysis, to analyze the responses to the interviews made, and the data obtained in the questionnaires made to the PME Excellence companies of 2017, were duly analyzed using statistical analysis. Throughout the review of the literature, several issues were addressed, from which the research questions and the respective analysis model were created, in order to evaluate the central theme. Regarding this, the present work is part of the theme of Asset misappropriation and of the role of the Internal Control System in its detection and prevention. Th main purpose of this study is to verify if the companies use the correct proceddings for that their assets are controled, avoiding their theft and/or their use for purposes other than the operational activity of the company. The companies interviewed and inquired, have shown that they are aware of the Misappropriation of Assets and also revealed that they were not sensitized to the theme of collusion. Regarding assets, the vast majority of companies control them and in what concerns the proceedings, only some of them are used by most companies.
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Keywords
Controlo interno Apropriação indevidas de ativos Fraude Prevenção Internal control Fraud Prevention Asset misappropriation