| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.01 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Em virtude da ocorrência dos vários escândalos financeiros, o tema da fraude está cada vez mais presente no paradigma atual das organizações.
Neste sentido, é de extrema importância encontrar mecanismos que previnam a ocorrência das mesmas e que as detetem quando estas ocorrem. Aqui, entram os Sistemas de Controlo Interno e os Auditores Internos/Departamentos de Auditoria Interna.
A presente dissertação aborda, numa base teórica, os conceitos de Auditoria Interna, Controlo Interno e Fraude que serviram de base à elaboração das perguntas de investigação.
A metodologia utilizada é a quantitativa, sendo também formuladas as hipóteses de investigação e, por último, procede-se à elaboração do instrumento de recolha de dados, usando o Inquérito por Questionário.
Os resultados obtidos revelam que os inquiridos têm a perfeita noção da importância do Controlo Interno e da Auditoria Interna como meios de prevenção e deteção de futuras fraudes que possam ocorrer no interior das organizações.
Posto isto, considera-se que no trabalho de prevenção e deteção de atos fraudulentos, há toda uma colaboração do Auditor Interno/Departamento de Auditoria Interna com o Órgão de Gestão (principal responsável pela prevenção e deteção de fraudes), de modo a aperfeiçoar os Sistemas de Controlo Interno e, consequentemente, aprimorar ainda mais o ambiente empresarial (Robalo & Silva, 2018).
Due to the occurrence of several financial scandals, the subject of fraud is increasingly present in the current paradigm of organizations. In this sense, it is extremely important to find mechanisms to prevent their occurrence and detect them when they happen. This is where Internal Control Systems and Internal Auditors/Internal Audit Departments come in. This dissertation focus mainly the concepts of Internal Audit, Internal Control and Fraud which are the bases of the research questions. The chosen methodology is the quantitative methodology, followed by various hypotheses which are the base of data collection using a Questionnaire Survey. The obtained results reveal that the participants are perfectly aware of the importance of the Internal Control and the Internal Audit as means of prevention of future frauds within organizations. It is considered that all the work of prevention and detection of fraudulents acts must be an articulate teamwork between the Internal Auditor/Internal Audit Department and the Management team (responsible for the prevention and detection of fraud), in order to improve the Internal Control Systems and the business environment (Robalo & Silva, 2018).
Due to the occurrence of several financial scandals, the subject of fraud is increasingly present in the current paradigm of organizations. In this sense, it is extremely important to find mechanisms to prevent their occurrence and detect them when they happen. This is where Internal Control Systems and Internal Auditors/Internal Audit Departments come in. This dissertation focus mainly the concepts of Internal Audit, Internal Control and Fraud which are the bases of the research questions. The chosen methodology is the quantitative methodology, followed by various hypotheses which are the base of data collection using a Questionnaire Survey. The obtained results reveal that the participants are perfectly aware of the importance of the Internal Control and the Internal Audit as means of prevention of future frauds within organizations. It is considered that all the work of prevention and detection of fraudulents acts must be an articulate teamwork between the Internal Auditor/Internal Audit Department and the Management team (responsible for the prevention and detection of fraud), in order to improve the Internal Control Systems and the business environment (Robalo & Silva, 2018).
Description
Keywords
Auditor interno Controlo interno Prevenção e Deteção da fraude Internal Auditor Internal control Prevention and detection of fraud