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Authors
Advisor(s)
Abstract(s)
A fraude em fundos comunitários tem merecido a atenção da União Europeia ao longo dos anos. A ajuda financeira que tem atribuído, através de fundos estruturais, constitui um motor de desenvolvimento e crescimento para os países. Por conseguinte, a fraude e outras atividades ilegais que lesam os interesses financeiros põem em causa os seus objetivos.
O objetivo principal desta dissertação é perceber a dimensão do problema da fraude na obtenção de fundos comunitários e quais as situações mais comuns detetadas nas ações de controlo. É também importante efetuar uma comparação sobre as perdas financeiras, as tipologias/medidas e as regiões onde se verificaram mais indícios de fraudes e os métodos de deteção da fraude mais utilizados.
A metodologia seguida foi, por um lado a revisão bibliográfica sobre a matéria em estudo e, por outro lado, foi efetuado um estudo empírico baseado nas participações ao Ministério Publico de irregularidades detetadas em diversas ações de controlo, em particular no Programa Operacional Emprego, Formação e Desenvolvimento Social, terminado em 2007 e no Programa Operacional Potencial Humano, que se encontra em execução.
Deste modo, é possível concluir que as ações de controlo foram efetuadas, na sua maioria, devido a denúncias de falta ou atraso no pagamento a formandos e a formadores, sendo a região Norte a que tem o maior número de processos judiciais. As entidades analisadas são essencialmente micro empresas, onde as perdas financeiras podem ir até aos 200.000 euros, consoante o valor aprovado em candidatura. Atendendo aos processos já decididos, das trinta e três participações analisadas, apenas duas entidades foram condenadas pelo crime de fraude na obtenção de subsídio e três encontram-se com despacho de acusação, não havendo ainda decisão final.
The fraud in Community funds attracted the attention of the European Union over the years. The financial assistance that it has given through structural funds is an engine of development and growth for countries. Therefore, fraud and other illegal activities that harm the financial interests undermine its goals. The main objective of this dissertation is to understand the extent of the problem of fraud in the obtainment of community funds. With this focus it was undertaken on the field a work to verify if fraud was actually a case in obtaining funds, and if so, what were the most common detected situations in control actions. In the undertaken field work was also important to categorize the types of fraud, to identify the financial losses caused by these irregularities, the typologies/measures and regions where fraud is more frequent and the most used detection methods. The followed methodology was, on the one hand a literature review about the subject under study, and on the other hand an empirical study on the complains presented to the Public Prosecutor on the irregularities detected in several control actions. These control actions were specifically undertaken in the frame of the Operational Programme for Employment, Training and Social Development, completed in 2007, and of the current Human Potential Operational Programme Thus, it was possible to conclude that the control actions were in their majority carried out due to complains of lack or delay in the payment to trainers and trainees; being the region North the one that has a higher number of lawsuits. The assessed entities were mostly small business where the financial losses can, depending on the amount allocated to the application, go up to 200.000 euros. Considering the closed cases, from the thirty three analyzed judicial actions only two entities were convicted for the crime of fraud in obtaining allowance and three are with dispatch of accusation and still without final decision.
The fraud in Community funds attracted the attention of the European Union over the years. The financial assistance that it has given through structural funds is an engine of development and growth for countries. Therefore, fraud and other illegal activities that harm the financial interests undermine its goals. The main objective of this dissertation is to understand the extent of the problem of fraud in the obtainment of community funds. With this focus it was undertaken on the field a work to verify if fraud was actually a case in obtaining funds, and if so, what were the most common detected situations in control actions. In the undertaken field work was also important to categorize the types of fraud, to identify the financial losses caused by these irregularities, the typologies/measures and regions where fraud is more frequent and the most used detection methods. The followed methodology was, on the one hand a literature review about the subject under study, and on the other hand an empirical study on the complains presented to the Public Prosecutor on the irregularities detected in several control actions. These control actions were specifically undertaken in the frame of the Operational Programme for Employment, Training and Social Development, completed in 2007, and of the current Human Potential Operational Programme Thus, it was possible to conclude that the control actions were in their majority carried out due to complains of lack or delay in the payment to trainers and trainees; being the region North the one that has a higher number of lawsuits. The assessed entities were mostly small business where the financial losses can, depending on the amount allocated to the application, go up to 200.000 euros. Considering the closed cases, from the thirty three analyzed judicial actions only two entities were convicted for the crime of fraud in obtaining allowance and three are with dispatch of accusation and still without final decision.
Description
Mestrado em Auditoria
Keywords
Fraude irregularidade Fundo Social Europeu quadros comunitários programas operacionais fraud irregularity European Social Fund Community frameworks operational programs