| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.77 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
A fraude impacta nas políticas públicas. A European Added Value Unit estimou custos da corrupção de 7,9% do PIB português. Na Europa, a European Healthcare Fraud & Corruption Network estimou em 12% dos gastos na Saúde resultam de fraude, incluindo 5% com corrupção. O plano de prevenção de riscos (PPR), que inclui fraude, de obrigação legal no sector empresarial do Estado (SEE) do Serviço Nacional de Saúde (SNS) é responsabilidade do Serviço de Auditoria Interna (SAI). Para avaliar o estado/cumprimento dos PPR e identificar causas para desvios, procedeu-se ao levantamento exaustivo dos PPR obtendo-se as percentagens de cumprimento e por amostra estratificada entrevistaram-se auditores, com recurso a questões abertas, para
avaliação de perceções, tendo sido identificadas possíveis causas para os desvios.
Verificou-se que 95% das unidades de saúde têm um PPR. Dos PPR existentes, 78% tem menos de 3 anos e a taxa de cumprimento atinge 79%. A contratação pública e abrangência do PPR apresentam o maior incumprimento. A publicação/monitorização da execução dos PPR atinge os 75%. De todas as referências dos auditores, 40% são necessidades de mais recursos e na gestão de tempo, 76% das referências estão relacionadas com o tempo não dedicado a auditoria interna. Com 37% das perceções, surge o contributo na prevenção da fraude ao melhorar o sistema de controlo interno.
Concluiu-se que o aumento do cumprimento nos PPR implicará ou atribuir mais recursos ao SAI, ou entregar essa responsabilidade a outra unidade orgânica, cabendo ao SAI, em linha com o pretendido pelas normas internacionais, avaliar a gestão dos riscos implementada, incluindo da fraude.
Fraud impacts public policies. The European Added Value Unit estimated corruption costs at 7.9% of Portuguese GDP. In Europe, the European Healthcare Fraud & Corruption Network estimated 12% of healthcare spending results from fraud, including 5% from corruption. The risk prevention plan (PPR), including fraud, which is a legal obligation in the state business sector (SEE) of the National Health Service (SNS) is Internal Audit Service’s (SAI) responsibility. To assess the PPR status/compliance and identify causes for deviations, an exhaustive survey of the PPR was carried out, obtaining percentages of compliance and using a stratified sample, auditors were interviewed, with open questions, to assess perceptions, identifying possible causes for the deviations. It was found that 95% of health units have a PPR. Of the PPRs, 78% are less than 3 years old and the compliance rate reaches 79%. Public procurement and the scope of the PPR present the greatest non-compliance. Publication/monitoring of PPR execution reaches 75%. Of all auditor references, 40% are needs for more resources and in time management, 76% of references are related to time not dedicated to internal audit. With 37% of perceptions, the contribution to fraud prevention emerges by improving the internal control system. It was concluded that increasing compliance with the PPR will imply either allocating more resources to the SAI, or handing over this responsibility to another organization unit, with the SAI being responsible, in line with what is intended by international standards, to evaluate the risk management implemented, including fraud.
Fraud impacts public policies. The European Added Value Unit estimated corruption costs at 7.9% of Portuguese GDP. In Europe, the European Healthcare Fraud & Corruption Network estimated 12% of healthcare spending results from fraud, including 5% from corruption. The risk prevention plan (PPR), including fraud, which is a legal obligation in the state business sector (SEE) of the National Health Service (SNS) is Internal Audit Service’s (SAI) responsibility. To assess the PPR status/compliance and identify causes for deviations, an exhaustive survey of the PPR was carried out, obtaining percentages of compliance and using a stratified sample, auditors were interviewed, with open questions, to assess perceptions, identifying possible causes for the deviations. It was found that 95% of health units have a PPR. Of the PPRs, 78% are less than 3 years old and the compliance rate reaches 79%. Public procurement and the scope of the PPR present the greatest non-compliance. Publication/monitoring of PPR execution reaches 75%. Of all auditor references, 40% are needs for more resources and in time management, 76% of references are related to time not dedicated to internal audit. With 37% of perceptions, the contribution to fraud prevention emerges by improving the internal control system. It was concluded that increasing compliance with the PPR will imply either allocating more resources to the SAI, or handing over this responsibility to another organization unit, with the SAI being responsible, in line with what is intended by international standards, to evaluate the risk management implemented, including fraud.
Description
Mestrado em Auditoria
Keywords
Fraude Corrupção Planos de prevenção da corrupção Saúde Fraud Corruption Corruption prevention plans Healthcare
Citation
Meirim, A. (2024) A prevenção dos riscos de fraude no sector empresarial do Estado na área da saúde. [Dissertação de mestrado, Instituto Superior de Contabilidade e Administração de Lisboa]. Repositório Científico do Instituto Politécnico de Lisboa. http://hdl.handle.net/10400.21/17915