A carregar...
Publicação
O papel do controlo interno na prevenção de fraudes
| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 5.46 MB | Adobe PDF |
Autores
Orientador(es)
Resumo(s)
Este trabalho final de mestrado tem como objetivo principal analisar o papel do controlo interno na prevenção de fraudes em empresas cotadas no mercado regulamentado português. A investigação busca compreender de que forma os mecanismos de controlo interno são estruturados nessas organizações, bem como asua eficácia na mitigação de fraudes. Para alcançar este propósito, foi feita uma revisão bibliográfica onde são analisados conceitos fundamentais sobre controlo interno, o modelo COSO, auditoria interna, tipos de controlos, limitações, bem como os conceitos de fraude. Foi também feito um estudo empírico, guiado pelos seguintes objetivos principais: identificar a estrutura dos sistemas de controlo interno adotados, verificar a existência de comissões de auditoria e canais de denúncia, e avaliar a presença de certificações legais de contas com ou sem ressalvas. A metodologia adotada seguiu uma abordagem qualitativa e documental, com a análise de relatórios institucionais de 09 entidades, permitindo uma leitura crítica sobre a transparência, robustez e efetividade dos controlos. O projeto pretende contribuir para o aprofundamento do entendimento sobre o papel estratégico do controlo interno na governança corporativa, oferecendo subsídios relevantes para profissionais e pesquisadores interessados na melhoria contínua da integridade organizacional. Os resultados do estudo demonstraram que a existência de sistemas de controlo interno formalizados, alinhados às boas práticas internacionais como a estrutura COSO, está associada a menor exposição a fraudes e maior maturidade organizacional. Verificou-se que estruturas de governança como comissões de auditoria e canais de denúncia fortalecem a eficácia dos controlos, embora ainda haja limitações na sua transparência e operacionalização. Conclui-se que o controlo interno vai além da conformidade regulatória, assumindo um papel estratégico na geração de valor, na salvaguarda dos ativos e na construção de confiança junto aos stakeholders.
This master’s final project has as its main objective to analyze the role of internal control in the prevention of fraud in companies listed on the Portuguese regulated market. The research seeks to understand how internal control mechanisms are structured in these organizations, as well as their effectiveness in mitigating fraud. To achieve this purpose, a literature review was conducted in which fundamental concepts on internal control, the COSO model, internal auditing, types of controls, limitations, as well as concepts of fraud are analyzed. An empirical study was also conducted, guided by the following main objectives: to identify the structure of the internal control systems adopted, to verify the existence of audit committees and whistleblowing channels, and to assess the presence of legal account certifications with or without reservations. The methodology adopted followed a qualitative and documentary approach, with the analysis of institutional reports from nine entities, allowing for a critical reading of the transparency, robustness, and effectiveness of the controls. The project aims to contribute to the deepening of the understanding of the strategic role of internal control in corporate governance, offering relevant input for professionals and researchers interested in the continuous improvement of organizational integrity. The results of the study demonstrated that the existence of formalized internal control systems, aligned with international best practices such as the COSO framework, is associated with lower exposure to fraud and greater organizational maturity. It was verified that governance structures such as audit committees and whistleblowing channels strengthen the effectiveness of controls, although there are still limitations in their transparency and implementation. It is concluded that internal control goes beyond regulatory compliance, assuming a strategic role in value creation, asset safeguarding, and building trust among stakeholders.
This master’s final project has as its main objective to analyze the role of internal control in the prevention of fraud in companies listed on the Portuguese regulated market. The research seeks to understand how internal control mechanisms are structured in these organizations, as well as their effectiveness in mitigating fraud. To achieve this purpose, a literature review was conducted in which fundamental concepts on internal control, the COSO model, internal auditing, types of controls, limitations, as well as concepts of fraud are analyzed. An empirical study was also conducted, guided by the following main objectives: to identify the structure of the internal control systems adopted, to verify the existence of audit committees and whistleblowing channels, and to assess the presence of legal account certifications with or without reservations. The methodology adopted followed a qualitative and documentary approach, with the analysis of institutional reports from nine entities, allowing for a critical reading of the transparency, robustness, and effectiveness of the controls. The project aims to contribute to the deepening of the understanding of the strategic role of internal control in corporate governance, offering relevant input for professionals and researchers interested in the continuous improvement of organizational integrity. The results of the study demonstrated that the existence of formalized internal control systems, aligned with international best practices such as the COSO framework, is associated with lower exposure to fraud and greater organizational maturity. It was verified that governance structures such as audit committees and whistleblowing channels strengthen the effectiveness of controls, although there are still limitations in their transparency and implementation. It is concluded that internal control goes beyond regulatory compliance, assuming a strategic role in value creation, asset safeguarding, and building trust among stakeholders.
Descrição
Trabalho Final de Mestrado, Contabilidade, Fiscalidade e Finanças Empresariais, ISEG, 2025
Palavras-chave
Internal control error fraud corporate governance internal audit Controlo interno erro fraude governança corporativa auditoria interna