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Abstract(s)
A situação económica, atualmente, é considerada uma fonte de riscos, incertezas e dúvidas que provocam nos investidores falta de segurança no sistema bancário e para tal surge o interesse de entender a importância do Controlo Interno no Setor Bancário Português, mais especificamente na transição do Banco Espírito Santo (BES) para o Novo Banco.
Neste contexto, o presente estudo incide em avaliar os fatores que desencadeiam a insegurança dos utilizadores do Sistema Bancário, dando especial enfase nas lacunas do controlo interno que por sua vez originou a insolvência do BES, uma das medidas adotas para fazer face à insolvência foi a redução de cargos dirigentes na estrutura organizacional, na abertura, como o próprio nome indica, o Novo Banco.
O Órgão de Gestão de uma entidade, seja ela pública ou privada, tem o dever de garantir um bom controlo interno para cada uma das áreas de gestão, de forma a alcançar resultados eficientes e eficazes, diminuindo os riscos da atividade, assegurando a credibilidade das informações divulgadas e assim oferecer uma maior confiança aos utilizadores das mesmas. Assim sendo, é de extrema importância a execução de um sistema de controlo interno em qualquer entidade.
Neste sentido, foi realizado um enquadramento teórico acerca dos pontos essenciais tanto da temática Controlo Interno como do Governo das Sociedades e ainda sobre o Setor Bancário Português de uma forma generalizada com o objetivo de aplicar na prática todos os conceitos na instituição bancária em estudo.
Na parte prática foi realizado um estudo caso no Novo Banco, que no passado se designava por BES, através dos dados fornecidos pelos Relatório e Contas de 2013 e 2014, antes e depois da insolvência do BES, com o objetivo de analisar a estrutura organizacional nas duas fases, de forma a verificar os problemas adjacentes desta insolvência. E ainda foi realizada uma análise ao Índice de Governo das Sociedades e Rácio Core Tier I.
The economic situation is currently considered a source of risks, uncertainties and doubts that cause investors lack of security in the banking system and for this comes the interest of understanding the importance of Internal Control in the Banking Sector Portuguese, more specifically in the transition from Banco Espírito Santo (BES) to Novo Banco. In this context, this study focuses on assessing the factors that trigger the insecurity of users of the Banking System, giving particular phase in the gaps in internal control that in turn led to the insolvency of BES, one of the measures taken to address insolvency was the reduction of senior positions in the organizational structure, in the opening, as its name implies, the Novo Banco. The Management Organ of an entity, whether public or private, has the duty to ensure good internal control for each of the management areas, in order to achieve efficient and effective results, reducing the risks of the activity, ensuring the credibility of the information disclosed and thus offering greater confidence to users of the same. Therefore, it is extremely important to implement an internal control system on any entity. In this sense, a theoretical framework was carried out on the essential points of both internal control and corporate governance and also on the banking sector Portuguese in a generalized way with the objective of applying in practice all concepts in the banking institution under study. In the practical part, a case study was carried out at Novo Banco, which in the past was called BES, through the data provided by the 2013 and 2014 Reports and Accounts, before and after the insolvency of BES, with the objective of analyzing the organizational structure in both phases, in order to verify the adjacent problems of this insolvency. An analysis of the Corporate Governance Index and Core Tier I Ratio was also carried out.
The economic situation is currently considered a source of risks, uncertainties and doubts that cause investors lack of security in the banking system and for this comes the interest of understanding the importance of Internal Control in the Banking Sector Portuguese, more specifically in the transition from Banco Espírito Santo (BES) to Novo Banco. In this context, this study focuses on assessing the factors that trigger the insecurity of users of the Banking System, giving particular phase in the gaps in internal control that in turn led to the insolvency of BES, one of the measures taken to address insolvency was the reduction of senior positions in the organizational structure, in the opening, as its name implies, the Novo Banco. The Management Organ of an entity, whether public or private, has the duty to ensure good internal control for each of the management areas, in order to achieve efficient and effective results, reducing the risks of the activity, ensuring the credibility of the information disclosed and thus offering greater confidence to users of the same. Therefore, it is extremely important to implement an internal control system on any entity. In this sense, a theoretical framework was carried out on the essential points of both internal control and corporate governance and also on the banking sector Portuguese in a generalized way with the objective of applying in practice all concepts in the banking institution under study. In the practical part, a case study was carried out at Novo Banco, which in the past was called BES, through the data provided by the 2013 and 2014 Reports and Accounts, before and after the insolvency of BES, with the objective of analyzing the organizational structure in both phases, in order to verify the adjacent problems of this insolvency. An analysis of the Corporate Governance Index and Core Tier I Ratio was also carried out.
Description
Keywords
Controlo interno Confiança Governo das sociedades Setor bancário BES Novo Banco Insolvência Internal control Trust Corporate Governance Banking Sector New Bank Insolvency