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O papel do auditor no combate ao branqueamento de capitais
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O branqueamento de capitais (BC) constitui um dos maiores desafios enfrentados pelas economias modernas, pela sua capacidade de distorcer o funcionamento dos mercados, fragilizar as instituições financeiras e comprometer a integridade do sistema económico. Neste contexto, o auditor desempenha um papel fundamental na deteção e prevenção de práticas que possam estar associadas à ocultação de fundos de origem ilícita.
O presente relatório de estágio, desenvolvido no âmbito do Mestrado em Auditoria, tem como objetivo analisar o papel do auditor no combate ao branqueamento de capitais, identificando os principais procedimentos de auditoria que contribuem para a mitigação deste risco e as ferramentas utilizadas no exercício profissional, nomeadamente o SIPTA (Sistema de Informação e Planeamento de Trabalhos de Auditoria), o Microsoft Excel e o PEPData.
O estudo adota uma metodologia qualitativa, baseada na experiência prática adquirida durante um estágio de nove meses numa Sociedade de Revisores Oficiais de Contas (SROC). Através da observação direta e da análise documental, procurou-se compreender de que forma as práticas de auditoria e os controlos internos podem contribuir para a deteção precoce de operações suspeitas.
Os resultados obtidos demonstram que o auditor, ao cumprir rigorosamente as Normas Internacionais de Auditoria (ISA) e ao manter uma postura de ceticismo profissional, constitui uma linha de defesa essencial na integridade financeira das organizações. O uso de ferramentas tecnológicas, como o SIPTA e o Excel, revelou-se igualmente determinante para assegurar a rastreabilidade, a fiabilidade e a qualidade da informação analisada.
Em conclusão, o relatório evidencia que a combinação entre rigor técnico, ética profissional e tecnologia constitui o alicerce para uma atuação eficaz do auditor na prevenção e combate ao branqueamento de capitais.
Money laundering is one of the most significant challenges faced by modern economies, due to its ability to distort market operations, weaken financial institutions, and undermine the integrity of the economic system. In this context, the auditor plays a crucial role in detecting and preventing practices related to the concealment of illicit funds. This internship report, developed within the Master’s Degree in Auditing, aims to analyse the role of the auditor in combating money laundering, identifying the main audit procedures that contribute to risk mitigation, as well as the tools used in professional practice, namely SIPTA (Audit Work Planning and Information System), Microsoft Excel and PEPData. The study follows a qualitative approach, based on the practical experience acquired during a nine-month internship at a firm of Chartered Accountants (SROC). Through direct observation and document analysis, the study seeks to understand how auditing practices and internal controls contribute to the early detection of suspicious transactions. The findings show that auditors, by rigorously following International Standards on Auditing (ISA) and maintaining professional scepticism, act as a key line of defence in ensuring the financial integrity of organisations. The use of technological tools such as SIPTA and Excel also proved essential to guarantee traceability, reliability, and quality of information. In conclusion, this report highlights that the combination of technical rigour, professional ethics, and technological innovation forms the foundation of an effective auditing practice in the prevention and fight against money laundering.
Money laundering is one of the most significant challenges faced by modern economies, due to its ability to distort market operations, weaken financial institutions, and undermine the integrity of the economic system. In this context, the auditor plays a crucial role in detecting and preventing practices related to the concealment of illicit funds. This internship report, developed within the Master’s Degree in Auditing, aims to analyse the role of the auditor in combating money laundering, identifying the main audit procedures that contribute to risk mitigation, as well as the tools used in professional practice, namely SIPTA (Audit Work Planning and Information System), Microsoft Excel and PEPData. The study follows a qualitative approach, based on the practical experience acquired during a nine-month internship at a firm of Chartered Accountants (SROC). Through direct observation and document analysis, the study seeks to understand how auditing practices and internal controls contribute to the early detection of suspicious transactions. The findings show that auditors, by rigorously following International Standards on Auditing (ISA) and maintaining professional scepticism, act as a key line of defence in ensuring the financial integrity of organisations. The use of technological tools such as SIPTA and Excel also proved essential to guarantee traceability, reliability, and quality of information. In conclusion, this report highlights that the combination of technical rigour, professional ethics, and technological innovation forms the foundation of an effective auditing practice in the prevention and fight against money laundering.
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Palavras-chave
Branqueamento de capitais Auditoria Contabilidade Independência Ceticismo profissional Money laundering Auditing Accounting Independence Profissional scepticism