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Fraude organizacional nas demonstrações financeiras: aplicado ao sector hospitalar português
| Name: | Description: | Size: | Format: | |
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| 1.38 MB | Adobe PDF |
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Abstract(s)
A dissertação que se pretende desenvolver, e que se apresenta nesta dissertação insere-se no contexto das fraudes nas demonstrações financeiras ao nível do setor hospitalar português. Esta dissertação é realizada no âmbito do mestrado em Controlo de Gestão e Avaliação de Desempenho. A saúde pública e o acesso à assistência médica de qualidade são preocupações centrais em Portugal. No entanto, o setor hospitalar português também enfrenta desafios significativos relacionados com a integridade financeira. A compreensão e abordagem eficaz destas questões e desafios são fundamentais para garantir que os recursos financeiros no setor hospitalar em Portugal sejam utilizados de forma eficiente e em conformidade com a lei. A ocorrência de fraudes nas demonstrações financeiras representa uma ameaça significativa. A promoção da transparência e da honestidade nas demonstrações financeiras é fundamental para preservar a confiança dos cidadãos e assegurar a estabilidade do sistema financeiro no setor hospitalar. Será também abordado o tema do controlo interno e assim, poderemos ter uma visão mais alargada da empresa e da ocorrência de fraudes, bem como da sua origem e forma como a podemos combater. Importa salientar que posteriormente será dado a conhecer a relação entre a cultura organizacional e a ocorrência de fraude, bem como os fatores que a influenciam. Foi realizado um questionário o qual foi enviado a um conjunto de hospitais do setor hospitalar português, especificados no quinto capítulo, bem como o balanço e as conclusões dos resultados obtidos. É então relevante, segundo os pontos acima mencionados, proceder ao estudo das fraudes nas DF’s no setor hospitalar português.
This dissertation proposed here aims to address the issue of fraud in financial statements within the context of the Portuguese hospital sector. This dissertation is part of the Master’s program in Management Control and Performance Evaluation. Public healthcare and access to quality medical care are key concerns in Portugal. However, the Portuguese hospital sector also faces significant challenges regarding financial integrity. Understanding and effectively tackling these issues is essential to ensure that financial resources in the hospital sector are used efficiently and in compliance with the law. Fraud in financial statements poses a serious threat. Promoting transparency and honesty in financial reporting is crucial to maintaining public trust and ensuring the stability of the hospital sector’s financial system. It’s also important to address the topic of internal controls. By doing so, we can gain a broader understanding of organizations, the occurrence of fraud, its origins, and how it can be mitigated. Additionally, the relationship between organizational culture and the occurrence of fraud, as well as the factors influencing it, will be explored. To wrap up this research, we sent out a questionnaire to several Portuguese hospitals, as detailed in Chapter 5. We've also included a summary and conclusions based on the results we got back. Based on the points mentioned above, studying financial statement fraud in the Portuguese hospital sector is a relevant and necessary undertaking.
This dissertation proposed here aims to address the issue of fraud in financial statements within the context of the Portuguese hospital sector. This dissertation is part of the Master’s program in Management Control and Performance Evaluation. Public healthcare and access to quality medical care are key concerns in Portugal. However, the Portuguese hospital sector also faces significant challenges regarding financial integrity. Understanding and effectively tackling these issues is essential to ensure that financial resources in the hospital sector are used efficiently and in compliance with the law. Fraud in financial statements poses a serious threat. Promoting transparency and honesty in financial reporting is crucial to maintaining public trust and ensuring the stability of the hospital sector’s financial system. It’s also important to address the topic of internal controls. By doing so, we can gain a broader understanding of organizations, the occurrence of fraud, its origins, and how it can be mitigated. Additionally, the relationship between organizational culture and the occurrence of fraud, as well as the factors influencing it, will be explored. To wrap up this research, we sent out a questionnaire to several Portuguese hospitals, as detailed in Chapter 5. We've also included a summary and conclusions based on the results we got back. Based on the points mentioned above, studying financial statement fraud in the Portuguese hospital sector is a relevant and necessary undertaking.
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Keywords
Fraude Demonstrações financeiras Setor hospitalar Confiança Transparência Fraud Financial statements Hospital sector Assurance Transparency