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Authors
Abstract(s)
A auditoria tem sofrido uma evolução mais acelerada nas últimas décadas, devido
à constante mudança que existe em todo o paradigma da economia nacional e mundial.
A auditoria externa é um tipo de auditoria que existe numa organização e que contribui
para a melhoria da fiabilidade da informação.
Por sua vez, a independência do auditor tem sido, cada vez mais, uma exigência
ao trabalho dos auditores nas organizações, tendo em consideração as dependências e
pressões a que estes estão sujeitos, muito devido ao aumento dos casos de fraude e às
crises financeiras dos últimos anos. Assim sendo, como todos sabemos, um dos grandes
problemas atuais com que todas as entidades se deparam é a fraude. Nas últimas décadas,
têm-se registado um aumento de casos de fraude que, pela sua pequena ou grande
dimensão, podem não causar grande impacto nas organizações ou podem levar ao seu
colapso.
Neste contexto, este estudo foca-se em avaliar a importância que o requisito
independência por parte do auditor tem na deteção de fraude cometida pelas organizações,
em particular tendo em atenção as alterações regulatórias dos últimos anos em Portugal e
na União Europeia, sendo este o principal contributo face a outros estudos efetuados sobre
a relação entre a independência e a deteção da fraude por parte do auditor.
O estudo baseou-se numa metodologia quantitativa, que teve por base o envio de
um questionário enviado a profissionais auditores (revisores oficiais de contas e não
revisores oficiais de contas), assim como a contabilistas certificados, de forma a recolher
as suas perceções sobre a importância do requisito independência dos auditores na
detenção de fraude nas organizações.
As conclusões deste estudo indicam que existem diversas situações que
influenciam a independência do auditor e que podem condicionar o seu trabalho na
deteção de fraude. Esta conclusão está em linha com o objetivo principal deste trabalho,
que efetiva a importância da independência do auditor na deteção da fraude numa
organização, tendo em consideração a regulação atual.
Auditing has undergone a more accelerated evolution in recent decades, due to the constant change which exists throughout the paradigm of the national and world economy. External audit is a type of audit that exists in an organization and that contributes to improving the reliability of information. However, the independence of the auditor has increasingly been a requirement for the work of auditors in organizations, taking into account the dependencies and pressures to which they are subjected greatly due to the increase in fraud cases and financial crises of recent years. Therefore, as we all know, one of the current major problems which all entities are up against is fraud. In recent decades, there has been an increase in cases of fraud which, by their small or large size, may not have a major impact on organizations or may lead to their collapse. In this context, this study focuses essentially on understanding the importance that the independence factor has in the detection of fraud by organizations at the level of external audit. To this end, in the literature review, the theoretical concepts on the themes above mentioned are deepened through research in various sources, namely scientific/academic articles, books and journals, with the objective of, among the research hypotheses defined, to understand in what situation the current paradigm is in relation to this theme. At the same time, as to the methodology used, a questionnaire will be carried out to professionals who perform their job in external audit, in order to understand their opinion regarding the importance that the independence of their jobs may have in the detection and, possibly, occurrence of fraud in organizations. The conclusions of this study indicate that there are several situations that influence the independence of the auditor and that can condition his work in detecting fraud. This conclusion is in line with the main objective of this work, which realizes the importance of the auditor's independence in detecting fraud in an organization, considering the current regulation.
Auditing has undergone a more accelerated evolution in recent decades, due to the constant change which exists throughout the paradigm of the national and world economy. External audit is a type of audit that exists in an organization and that contributes to improving the reliability of information. However, the independence of the auditor has increasingly been a requirement for the work of auditors in organizations, taking into account the dependencies and pressures to which they are subjected greatly due to the increase in fraud cases and financial crises of recent years. Therefore, as we all know, one of the current major problems which all entities are up against is fraud. In recent decades, there has been an increase in cases of fraud which, by their small or large size, may not have a major impact on organizations or may lead to their collapse. In this context, this study focuses essentially on understanding the importance that the independence factor has in the detection of fraud by organizations at the level of external audit. To this end, in the literature review, the theoretical concepts on the themes above mentioned are deepened through research in various sources, namely scientific/academic articles, books and journals, with the objective of, among the research hypotheses defined, to understand in what situation the current paradigm is in relation to this theme. At the same time, as to the methodology used, a questionnaire will be carried out to professionals who perform their job in external audit, in order to understand their opinion regarding the importance that the independence of their jobs may have in the detection and, possibly, occurrence of fraud in organizations. The conclusions of this study indicate that there are several situations that influence the independence of the auditor and that can condition his work in detecting fraud. This conclusion is in line with the main objective of this work, which realizes the importance of the auditor's independence in detecting fraud in an organization, considering the current regulation.
Description
Keywords
Independência Auditoria externa Deteção Fraude Independence External audit Detection Fraud