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Abstract(s)
As PME são um pilar fundamental das economias mundiais. Tendo em conta a sua importância nos mercados, é fundamental que estas possuam um sistema de controlo interno eficaz e adequado que lhes permita fazer face aos diversos desafios que possam aparecer.
Neste sentido, o presente estudo tem como objetivo principal estudar a importância do controlo interno nas pequenas e médias empresas portuguesas, avaliando se estas possuem este mecanismo implementado. Esta investigação tem como objetivos específicos avaliar o impacto do controlo interno e da auditoria interna na prevenção da fraude nestas organizações e verificar se os auditores internos são profissionais independentes no exercício das suas funções.
Relativamente à metodologia adotada, utilizou-se o método quantitativo, através da elaboração de um inquérito via questionário. A população destinada à elaboração do presente estudo será constituída pelas PME portuguesas.
De acordo com os dados obtidos, verifica-se que uma parte significativa das PME ainda não implementam sistemas de controlo interno, sendo na maioria dos casos fruto dos recursos limitados que estas possuem ou por decisão da própria gestão. Relativamente à importância deste mecanismo e dos departamentos de auditoria interna, verifica-se que são essenciais para minimizar o risco de fraude nestas organizações. No que diz respeito à independência do auditor interno, os resultados demonstram que apesar de haver maior concordância que este profissional é independente, uma parte significativa acredita que esta função não é completamente independente.
SMEs are a fundamental pillar of world economies. Given their importance in the markets, it is essential that they have an effective and adequate internal control system that enables them to face the various challenges that may arise. In this sense, this study’s overall objective is to analyse the importance of internal control in portuguese SMEs and verify it these organisations are this mechanism implemented. This investigation has as specific objectives to evalueate the impact of internal control and internal audit in preventing fraud in SME’s and verify if the internal auditors are independant professionals in the exercise of their functions. Regarding the adopted metodology, the quantitive method was used, through the preparation of a questionnaire survey. The target population will be Portuguese SMEs. The results obtained demonstrate that a significant part of these SME’s don’t have any internal control system implemented due to the limited resoucers that they haver or by decision of the management. Regarding the importance of internal control and internal audit in preventing the fraud, the results show that they are essentiel to minimize the ris of fraud in these organizations. While there is more agreement that the internal auditor is independent, a significant portion of the population feels that this function is not completely independent, according to the results.
SMEs are a fundamental pillar of world economies. Given their importance in the markets, it is essential that they have an effective and adequate internal control system that enables them to face the various challenges that may arise. In this sense, this study’s overall objective is to analyse the importance of internal control in portuguese SMEs and verify it these organisations are this mechanism implemented. This investigation has as specific objectives to evalueate the impact of internal control and internal audit in preventing fraud in SME’s and verify if the internal auditors are independant professionals in the exercise of their functions. Regarding the adopted metodology, the quantitive method was used, through the preparation of a questionnaire survey. The target population will be Portuguese SMEs. The results obtained demonstrate that a significant part of these SME’s don’t have any internal control system implemented due to the limited resoucers that they haver or by decision of the management. Regarding the importance of internal control and internal audit in preventing the fraud, the results show that they are essentiel to minimize the ris of fraud in these organizations. While there is more agreement that the internal auditor is independent, a significant portion of the population feels that this function is not completely independent, according to the results.
Description
Keywords
Controlo Interno Fraude Auditoria interna PME Internal control Internal audit Fraud SME