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Abstract(s)
Dada a conjuntura política, económica e social em que vivemos, o tema da corrupção é
uma matéria sensível, visto que as consequências que lhe estão associadas são nefastas,
pois poem em causa valores tão importantes num Estado de Direito, como a democracia,
a cidadania, a confiança e a igualdade social. A necessidade de Planos de Gestão de Risco
de Corrupção e Infrações Conexas surge assim, como uma solução à prevenção de
corrupção. Com vista à melhoria do Plano de Gestão de Riscos de Corrupção e Infrações
Conexas da Universidade do Porto, o serviço de Auditoria e Controlo Interno desta
mesma instituição, propôs-se a este desafio.
Assim, este trabalho assenta numa investigação sobre um conjunto de matérias
interligadas - Controlo Interno, Gestão de Risco e Auditoria Interna. Para a conceção
deste novo plano, os objetivos específicos a cumprir, foram considerados os seguintes (1)
Compreender a organização da Universidade do Porto – Estrutura orgânica e
competências dos órgãos; (2) Identificação e Avaliação de risco inerente às atividades,
tendo em conta a probabilidade de ocorrência e impacto; (3) Definição de ações e
subações com vista a prevenir o risco inerente – extinguir ou diminuir a probabilidade de
ocorrência do risco; (4) Avaliação crítica do plano de gestão de riscos e infrações conexas
a propor as melhorias adequadas.
Posto isto, cumpre-se o proposto, implementando assim uma ferramenta de trabalho para
a Universidade do Porto.
In view of the political, economic and social situation in which we live, the issue of corruption is highly up-to-date, since the associated consequences are harmful because they call into question important values in the Law Rule as democracy, citizenship, trust and social equality. The need of Risk Management Plans for Corruption and Related Offenses appears as a solution to the corruption prevention. With a view to improve the Risk Management Plan for Corruption and Related Offenses of the University of Porto, the Audit and Internal Control service of the same institution, proposed itself this challenge. Thus, this work encompasses an investigation of a set of interrelated matters - Internal Control, Risk Management and Internal Audit. For the design of this new plan, the considered specific objectives to accomplish throughout this work were the following – (1) Organizational structure and the organs competencies; (2) Identification and evaluation of inherent risk to the activities, taking into account the probability of occurrence and impact; (3) Definition of actions and sub-actions to prevent inherent risk - extinguish or reduce the probability of occurrence of risk; (4) Critical assessment of the risk management plan and related infractions to propose the appropriate improvements. Therefore, the proposal was fulfilled, by implementing a working tool at the University of Porto.
In view of the political, economic and social situation in which we live, the issue of corruption is highly up-to-date, since the associated consequences are harmful because they call into question important values in the Law Rule as democracy, citizenship, trust and social equality. The need of Risk Management Plans for Corruption and Related Offenses appears as a solution to the corruption prevention. With a view to improve the Risk Management Plan for Corruption and Related Offenses of the University of Porto, the Audit and Internal Control service of the same institution, proposed itself this challenge. Thus, this work encompasses an investigation of a set of interrelated matters - Internal Control, Risk Management and Internal Audit. For the design of this new plan, the considered specific objectives to accomplish throughout this work were the following – (1) Organizational structure and the organs competencies; (2) Identification and evaluation of inherent risk to the activities, taking into account the probability of occurrence and impact; (3) Definition of actions and sub-actions to prevent inherent risk - extinguish or reduce the probability of occurrence of risk; (4) Critical assessment of the risk management plan and related infractions to propose the appropriate improvements. Therefore, the proposal was fulfilled, by implementing a working tool at the University of Porto.
Description
Keywords
Planos de gestão de riscos e corrupção de infrações conexas Controlo interno Gestão de risco Auditoria interna Universidade do Porto Risk management plans and corruption of related offenses Internal control University of Porto Risk management Internal audit