| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 3.28 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Num cenário marcado pela instabilidade e globalização da economia, as entidades
encontram-se, cada vez mais, expostas a uma grande diversidade de riscos que colocam
em causa os objetivos pré-estabelecidos, existindo por isso vários interessados na
produção e no uso de demonstrações financeiras auditadas. Neste contexto, a atividade
de Auditoria assume um importante papel para os stakeholders, uma vez que, através de
um processo de recolha de provas, procura atestar as várias asserções incluídas nas
demonstrações financeiras.
Neste sentido, o objetivo desta dissertação passa por evidenciar a importância do processo
de auditoria na gestão do risco, nomeadamente o risco de fraude, no delinear da estratégia
de negócio e na condução dos trabalhos para a concretização dos objetivos das instituições
financeiras e, demonstrar a importância do sistema de controlo interno e do controlo
externo neste processo e como parte fundamental na mitigação do risco.
Este tema tem especial relevância na sequência dos escândalos financeiros não só
ocorridos em Portugal como noutros países, acabando por ter impacto negativo nas
Economias.
As diferenças de expectativas criadas entre o que os stakeholders acham ser as
responsabilidades e funções dos auditores e as que de facto são atríbuidas à profissão dos
mesmos, assume-se como um dos principais temas, aquando da ocorrência de fraude. A
perda de confiança dos investidores é afetada em grande escala não só por práticas
fraudulentas, como também pelo conhecimento do auditor na deteção e mitigação do risco
de fraude.
Através da metodologia utilizada, o método quantitativo, sendo um método objetivo e
sistemático no qual os resultados são obtidos através de dados numéricos pela análise e
descrição das relações causa/efeito foi possível dar veracidade ao estudo realizado, assim
como entender a opinião dos Auditores relativamente a este tema o que ajudou a
determinar que a função do auditor confere credibilidade às demonstrações financeiras
caso tenham as condições necessárias para a execução das suas tarefas assim como o ato
fraudulento dentro das instituições bancárias poderá estar na origem de uma crise
financeira que, por sua vez, poderá afetar a Economia, sendo as pessoas as mais
prejudicadas por esta situação. O modelo de análise utilizado permite explicar de que modo se interrelacionam as
hipóteses de análise, de forma a dar respostas às questões em estudo, refletindo a
importância do Auditor para a deteção e combate à fraude num setor tao importante como
é o setor bancário.
A pesquisa bibliográfica efetuada para a realização desta dissertação acompanha a revisão
da literatura dos temas abordados e, foi elaborada com o apoio de livros, artigos, web
sites, normas e estudos.
A presente investigação, foi realizada através de um questionário dirigido aos Revisores
Oficiais de Conta, Sociedades de Revisores Oficiais de Contas e Auditores internos, com
o intuito de compreender a relevância da auditoria na gestão dos riscos das instituições
financeiras.
In a scenario marked by economic instability and globalization, entities are increasingly exposed to a wide range of risks that call into question pre-established objectives, and there is therefore a wide variety of stakeholders interested in the production and use of audited financial statements. In this context, auditing plays an important role for stakeholders, since, through a process of gathering evidence, it seeks to attest to the various assertions included in the financial statements. In this sense, the goal of this dissertation was to highlight the importance of the audit process in risk management, namely fraud risk, in outlining the business strategy and conducting the work to achieve the objectives of financial institutions, and to demonstrate the importance of the internal and external control systems in this process and as a fundamental part in risk mitigation. This theme has special relevance following the financial scandals that have occurred not only in Portugal but in other contries, ending up having a negative impact on the economy. The different expectations created between what stakeholders think are the responsibilities and functions of auditors and what in fact are attributed to the audit profession, is one of the main issues when fraud occurs. The loss of investor confidence is greatly affected not only by fraudulent practices, but also by the auditor's role in detecting and mitigating fraud risk. Through the methodology used, the quantitative method, being an objective and systematic method in which the results are obtained through numerical data by the analysis and description of the cause/effect relationships it was possible to give veracity to the study carried out, This helped us to determine that the function of the auditor gives credibility to the financial statements if they have the necessary conditions for the execution of their tasks, and that fraudulent acts within banking institutions may be at the origin of a financial crisis that, in turn, may affect the economy, with the people being the most affected by this situation. The analysis model used allows us to explain how the hypotheses of analysis are interrelated, in order to give answers to the questions under study, reflecting the importance of the Auditor for the detection and combat of fraud in such an important sector as the banking sector. The bibliographical research carried out for this dissertation follows the literature review of the topics addressed, and was prepared with the support of books, articles, web sites, regulations and studies. This work, was carried out through a questionnaire directed to the Statutory Auditors, Statutory Audit Firms and Internal Auditors, in order to understand the relevance of auditing in the risk management of financial institutions.
In a scenario marked by economic instability and globalization, entities are increasingly exposed to a wide range of risks that call into question pre-established objectives, and there is therefore a wide variety of stakeholders interested in the production and use of audited financial statements. In this context, auditing plays an important role for stakeholders, since, through a process of gathering evidence, it seeks to attest to the various assertions included in the financial statements. In this sense, the goal of this dissertation was to highlight the importance of the audit process in risk management, namely fraud risk, in outlining the business strategy and conducting the work to achieve the objectives of financial institutions, and to demonstrate the importance of the internal and external control systems in this process and as a fundamental part in risk mitigation. This theme has special relevance following the financial scandals that have occurred not only in Portugal but in other contries, ending up having a negative impact on the economy. The different expectations created between what stakeholders think are the responsibilities and functions of auditors and what in fact are attributed to the audit profession, is one of the main issues when fraud occurs. The loss of investor confidence is greatly affected not only by fraudulent practices, but also by the auditor's role in detecting and mitigating fraud risk. Through the methodology used, the quantitative method, being an objective and systematic method in which the results are obtained through numerical data by the analysis and description of the cause/effect relationships it was possible to give veracity to the study carried out, This helped us to determine that the function of the auditor gives credibility to the financial statements if they have the necessary conditions for the execution of their tasks, and that fraudulent acts within banking institutions may be at the origin of a financial crisis that, in turn, may affect the economy, with the people being the most affected by this situation. The analysis model used allows us to explain how the hypotheses of analysis are interrelated, in order to give answers to the questions under study, reflecting the importance of the Auditor for the detection and combat of fraud in such an important sector as the banking sector. The bibliographical research carried out for this dissertation follows the literature review of the topics addressed, and was prepared with the support of books, articles, web sites, regulations and studies. This work, was carried out through a questionnaire directed to the Statutory Auditors, Statutory Audit Firms and Internal Auditors, in order to understand the relevance of auditing in the risk management of financial institutions.
Description
Keywords
Auditoria Instituições Financeiras Fraude Economia Auditing Financial Institutions Fraud Economics