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Authors
Advisor(s)
Abstract(s)
Após sucessivos escândalos financeiros, nos Estados Unidos da América, enfatizou-se o sistema de denúncias internas, mais conhecido por Whistleblowing, um sistema delimitado entre o “procedimento meramente informativo” e o “mais ou menos complexo de investigação interna”. Em Portugal, a Comissão do Mercado de Valores Mobiliários emitiu recomendações sobre a adoção deste e por sua vez, face ao elevado número de notificações de tratamento de comunicações internas de atos de gestão financeira irregular, a Comissão Nacional de Protecção de Dados deliberou princípios (Linhas de Ética) aplicáveis aos tratamentos de dados pessoais com aquela finalidade, de modo a salvaguardar a privacidade dos intervenientes. Com este artigo pretende-se fazer um enquadramento teórico e legal sobre o Whistleblowing nacional, percebendo se o auditor pode ser um Whistleblower.
ABSTRACT - After successive financial scandals in the United States of America, the system of internal denunciations, better known as Whistleblowing, was emphasized, as a system delimited between the “merely informative procedure” and the “more or less complex internal investigation”. In Portugal, the National Securities Market Commission issued recommendations about adopting it and, regarding the high number of notifications concerning the internal communications of irregular financial management acts, the National Data Protection Commission, as deliberated principles (Ethic Lines) applicable to the processing of personal data for that purpose, in order to safeguard the privacy of the intervened. Concerning the intent of this article is to make a theoretical and legal framework on the national Whistleblowing, analyzing if the auditor can be a Whistleblower.
ABSTRACT - After successive financial scandals in the United States of America, the system of internal denunciations, better known as Whistleblowing, was emphasized, as a system delimited between the “merely informative procedure” and the “more or less complex internal investigation”. In Portugal, the National Securities Market Commission issued recommendations about adopting it and, regarding the high number of notifications concerning the internal communications of irregular financial management acts, the National Data Protection Commission, as deliberated principles (Ethic Lines) applicable to the processing of personal data for that purpose, in order to safeguard the privacy of the intervened. Concerning the intent of this article is to make a theoretical and legal framework on the national Whistleblowing, analyzing if the auditor can be a Whistleblower.
Description
Keywords
Denúncias internas Whistleblowing Linhas de ética Privacidade. Internal complaints Ethical lines Privacy Portugal
Citation
Simões PP. O whistleblowing em Portugal: será que pode ser praticado pelo auditor? Auditores & Revisores. 2019;(84):20-31.
Publisher
Ordem dos Revisores Oficiais de Contas