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O papel dos auditores no combate ao branqueamento de capitais
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A presente dissertação aborda o tema “O papel do auditor no combate ao branqueamento de capitais”, onde se analisa a relevância do auditor na prevenção, deteção e comunicação de operações suspeitas. O branqueamento de capitais constitui uma das maiores ameaças à integridade dos sistemas financeiros, caracterizando-se pela tentativa de ocultar a origem ilícita de fundos através de processos que lhes conferem aparência de legalidade.
O objetivo principal deste estudo consiste em compreender de que forma os auditores contribuem para a prevenção e deteção deste fenómeno, identificando os principais desafios que enfrentam no cumprimento do dever de comunicação e avaliando o impacto de fatores como a formação, a independência, a rotação dos auditores e os mecanismos de denúncia. Pretende-se, assim, responder à questão: como podem os auditores, através destes fatores, reforçar a eficácia no combate ao branqueamento de capitais?
Para atingir este propósito, recorreu-se a uma metodologia de natureza quantitativa. O questionário foi utilizado como instrumento de recolha de dados, tendo sido aplicado a profissionais e estudantes das áreas da auditoria e contabilidade.
Os resultados obtidos permitiram analisar as perceções dos inquiridos sobre as práticas e obstáculos relacionados com o branqueamento de capitais, contribuindo para uma reflexão crítica sobre o papel do auditor enquanto agente fundamental na promoção da transparência e integridade financeira.
This dissertation addresses the topic “The auditor’s role in combating money laundering,” analysing its relevance in the prevention, detection, and reporting of suspicious operations. Money laundering represents one of the greatest threats to the integrity of financial systems, as it involves concealing the illicit origin of funds through processes that give them an appearance of legality. The main objective of this study is to understand how auditors contribute to the prevention and detection of this phenomenon, identifying the main challenges they face in fulfilling their reporting obligations and assessing the impact of factors such as training, independence, auditor rotation, and whistleblowing mechanisms. The central research question is: in which ways do auditors, through these factors, enhance the effectiveness of combating suspicious activities? To achieve this purpose, a quantitative methodology was adopted. A questionnaire was used as the data collection instrument and was applied to professionals in the fields of auditing and accounting. The results obtained made it possible to analyse respondents’ perceptions regarding the practices and obstacles related to money laundering, contributing to a critical reflection on the auditor’s role as a key agent in promoting financial transparency and integrity.
This dissertation addresses the topic “The auditor’s role in combating money laundering,” analysing its relevance in the prevention, detection, and reporting of suspicious operations. Money laundering represents one of the greatest threats to the integrity of financial systems, as it involves concealing the illicit origin of funds through processes that give them an appearance of legality. The main objective of this study is to understand how auditors contribute to the prevention and detection of this phenomenon, identifying the main challenges they face in fulfilling their reporting obligations and assessing the impact of factors such as training, independence, auditor rotation, and whistleblowing mechanisms. The central research question is: in which ways do auditors, through these factors, enhance the effectiveness of combating suspicious activities? To achieve this purpose, a quantitative methodology was adopted. A questionnaire was used as the data collection instrument and was applied to professionals in the fields of auditing and accounting. The results obtained made it possible to analyse respondents’ perceptions regarding the practices and obstacles related to money laundering, contributing to a critical reflection on the auditor’s role as a key agent in promoting financial transparency and integrity.
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Auditores Branqueamento de capitais Independência do auditor Comunicação Ética Auditors Money laundering Auditor independence Communication Ethics