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Advisor(s)
Abstract(s)
A evolução económica obriga as organizações a reencontrem a forma como lidam com o mercado, a mudarem as suas estratégias, processos e planos de ação. A complexidade das atividades realizadas determinou o surgimento de novos riscos. A fraude é um risco que não deve ser ignorado e que o seu impacto pode trazer graves consequências.
O controlo interno e o compliance são métodos que as organizações encontraram para evitar tais influências e transmitir fiabilidade, transparência e segurança a todas as partes interessadas.
Neste sentido, os objetivos deste trabalho passam por aludir à importância do risco de fraude e ao contributo do Sistema de Controlo Interno (SCI) e do compliance na prevenção da fraude organizacional.
Deste modo, inicialmente realizou-se uma pesquisa literária para aprofundar os principais conceitos sobre a fraude e identificar as ações de prevenção adequadas. Seguidamente, procedeu-se à elaboração de um questionário destinado a profissionais de Auditoria e a outros relacionados com a área em análise, de modo a encontrar consensos de opiniões.
Os resultados obtidos evidenciam que as fraquezas ou a ausência de um SCI aumenta a oportunidade de ocorrência de fraude e que a principal abordagem de um SCI deverá ser a sua prevenção e não a sua deteção. Além disso, concluímos que o compliance e a ética dentro das organizações estão diretamente relacionadas com a experiência dos funcionários e deverão advir, primeiramente, de níveis hierárquicos elevados.
Economic evolution forces organizations to rediscover how they deal with the market, to change their strategies, processes and action plans. The complexity of the activities carried out has led to the emergence of new risks. Fraud is a risk that should not be ignored and its impact can have serious consequences. Internal control and compliance are methods that organizations have found to avoid such influences and convey reliability, transparency and security to all stakeholders. In this sense, the objectives of this work refer to the importance of the risk of fraud and the contribution of the Internal Control System (ICS) and compliance in the prevention of organizational fraud. In this way, literary research was initially undertaken to deepen the main concepts about fraud and to identify appropriate prevention actions. Subsequently, a questionnaire was drawn up for Audit professionals and others related to the area under analysis, in order to reach consensus on opinions. The results show that the weaknesses or the absence of an ICS increase the opportunity for fraud to occur and that the main approach of an ICS should be its prevention and not its detection. In addition, we conclude that compliance and ethics within organizations are directly related to the experience of employees and should come, at first office, from high hierarchical levels.
Economic evolution forces organizations to rediscover how they deal with the market, to change their strategies, processes and action plans. The complexity of the activities carried out has led to the emergence of new risks. Fraud is a risk that should not be ignored and its impact can have serious consequences. Internal control and compliance are methods that organizations have found to avoid such influences and convey reliability, transparency and security to all stakeholders. In this sense, the objectives of this work refer to the importance of the risk of fraud and the contribution of the Internal Control System (ICS) and compliance in the prevention of organizational fraud. In this way, literary research was initially undertaken to deepen the main concepts about fraud and to identify appropriate prevention actions. Subsequently, a questionnaire was drawn up for Audit professionals and others related to the area under analysis, in order to reach consensus on opinions. The results show that the weaknesses or the absence of an ICS increase the opportunity for fraud to occur and that the main approach of an ICS should be its prevention and not its detection. In addition, we conclude that compliance and ethics within organizations are directly related to the experience of employees and should come, at first office, from high hierarchical levels.
Description
Versão final (esta versão contém as críticas e sugestões dos elementos do júri)
Keywords
Fraude Controlo interno Compliance Auditoria Fraud Internal control Compliance and audit