| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 911.79 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Atualmente, é cada vez mais comum o surgimento de fraude, que pode ocorrer por vários
motivos, como falhas de responsabilidade por parte da gestão, necessidades financeiras
ou até mesmo falta de ética. No entanto, é possível prevenir e detetar fraude a tempo. Para
isso, um Sistema de Controlo Interno eficiente é a estratégia mais eficaz a ser
implementada nas organizações.
Ao longo desta dissertação, serão discutidos temas importantes relacionados com o
controlo interno, dando especial atenção a este tema em toda a sua abrangência. No
entanto, também trataremos de assuntos relacionados que são igualmente relevantes,
como a definição de auditoria e os diferentes tipos existentes.
Além disso, abordaremos a definição de fraude e os vários tipos de fraude que existem.
A dissertação culminará com a aplicação prática dos conceitos estudados através de um
estudo de caso, baseado em entrevistas a nove municípios da zona norte, com o objetivo
de avaliar a existência ou ausência de controlos internos.
Currently, the emergence of fraud is increasingly common, which can occur for various reasons, such as failures of responsibility on the part of management, financial needs or even lack of ethics. However, it is possible to prevent and detect fraud in time. To achieve this, an efficient Internal Control System is the most effective strategy to be implemented in organizations. Throughout this dissertation, important topics related to internal control will be discussed, paying special attention to this topic in all its scope. However, we will also address related issues that are equally relevant, such as the definition of audit and the different types that exist. Additionally, we will cover the definition of fraud and the various types of fraud that exist. The dissertation will culminate in the practical application of the concepts studied through a case study, based on interviews with six municipalities in the north, with the aim of evaluating the existence or absence of internal controls.
Currently, the emergence of fraud is increasingly common, which can occur for various reasons, such as failures of responsibility on the part of management, financial needs or even lack of ethics. However, it is possible to prevent and detect fraud in time. To achieve this, an efficient Internal Control System is the most effective strategy to be implemented in organizations. Throughout this dissertation, important topics related to internal control will be discussed, paying special attention to this topic in all its scope. However, we will also address related issues that are equally relevant, such as the definition of audit and the different types that exist. Additionally, we will cover the definition of fraud and the various types of fraud that exist. The dissertation will culminate in the practical application of the concepts studied through a case study, based on interviews with six municipalities in the north, with the aim of evaluating the existence or absence of internal controls.
Description
Keywords
Controlo interno Fraude Auditoria interna Municípios Internal control Municipalities Internal audit Fraud