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Abstract(s)
A fraude é um tema sempre atual e em constante mudança e adaptação por parte dos infratores que adotam métodos cada vez mais inovadores de modo a passarem despercebidos e conseguirem concluir as suas ações com sucesso. O papel do auditor interno tem crescido também nas empresas na mesma medida, pois estas também cada vez compreendem melhor a função de Auditoria Interna como ferramenta importante na deteção e prevenção de fraude.
Com o aumento da instabilidade económica, o risco de fraude aumenta, como a história nos demonstra, e para que esta não se repita, é importante não só perceber como se detetam os casos de fraude, mas também como se pode prevenir que estes aconteçam.
Inicialmente foi desenvolvida uma recolha de informação teórica quer sobre a auditoria interna quer sobre a fraude nas organizações. Seguiu-se a elaboração de um questionário que foi depois distribuído junto de uma amostra específica, da qual se esperava alguns conhecimentos sobre auditoria interna e o seu papel na deteção e prevenção de fraude.
Esta dissertação teve como objetivo perceber qual o impacto da auditoria interna na deteção e prevenção de fraude, e se esta realmente teria um papel fundamental nas empresas. Após a recolha das respostas ao questionário foi evidente perceber que a auditoria interna é sem dúvida fundamental nas empresas, ainda que existam algumas reservas relativamente ao seu papel, totalmente independente da gestão. Além disso, foi possível compreender que a auditoria interna pode ser uma ferramenta eficaz na disseminação do risco de fraude, tendo um maior impacto na prevenção de fraude – uma vez que se foca nos processos das organizações – e uma menor relevância (ainda que importante) na deteção de fraude.
De um modo geral, o estudo foi de acordo com o esperado, uma vez que a opinião dos inquiridos foi maioritariamente que auditoria interna tem um papel fundamental nas organizações e tem uma crescente importância na deteção e prevenção de fraude.
Fraud is always a current theme, that is in constant change and adaptation among infractors, that adopt more inovative sistems, to pass unnoticed and be sucessful in their actions. The role of the internal auditor has been growing in the companies in the same measure, because they believe more and more that Internal Audit is an important tool to detect and prevent frauds. With the economic instability rise, the fraud risc grows too like we have seen it the history, and so this doesn’t repeat, it is important, not only to realise how are fraud cases detected, but also how can they be prevented. Initially, a collection of theoretical information on both internal auditing and fraud in organizations was developed. This was followed by the development of a questionnaire that was then distributed to a specific sample, from which some knowledge about internal auditing and its role in fraud detection and prevention was expected. This dissertation has the main goal to understand the impact of internal audit in the detection and prevention of fraud, and if it realy has a fundamental role in the companies. After collecting the answers to the questionnaire it was evident to realize that internal auditing is undoubtedly fundamental in companies, even if there are some reservations regarding its role, totally independent from management. Furthermore, it was possible to understand that internal auditing can be an effective tool in the dissemination of fraud risk, having a greater impact in fraud prevention - since it focuses on the organizations' processes - and a lesser relevance (although important) in fraud detection. In general, the study was in line with what was expected, since the majority of the respondents were of the opinion that internal auditing plays a key role in organizations and has an increasing importance in detecting and preventing fraud.
Fraud is always a current theme, that is in constant change and adaptation among infractors, that adopt more inovative sistems, to pass unnoticed and be sucessful in their actions. The role of the internal auditor has been growing in the companies in the same measure, because they believe more and more that Internal Audit is an important tool to detect and prevent frauds. With the economic instability rise, the fraud risc grows too like we have seen it the history, and so this doesn’t repeat, it is important, not only to realise how are fraud cases detected, but also how can they be prevented. Initially, a collection of theoretical information on both internal auditing and fraud in organizations was developed. This was followed by the development of a questionnaire that was then distributed to a specific sample, from which some knowledge about internal auditing and its role in fraud detection and prevention was expected. This dissertation has the main goal to understand the impact of internal audit in the detection and prevention of fraud, and if it realy has a fundamental role in the companies. After collecting the answers to the questionnaire it was evident to realize that internal auditing is undoubtedly fundamental in companies, even if there are some reservations regarding its role, totally independent from management. Furthermore, it was possible to understand that internal auditing can be an effective tool in the dissemination of fraud risk, having a greater impact in fraud prevention - since it focuses on the organizations' processes - and a lesser relevance (although important) in fraud detection. In general, the study was in line with what was expected, since the majority of the respondents were of the opinion that internal auditing plays a key role in organizations and has an increasing importance in detecting and preventing fraud.
Description
Esta versão contém as críticas e sugestões dos elementos do júri
Keywords
Auditoria interna Fraude Prevenção e deteção Internal audit Fraud Prevention and detection