| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.19 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
A fraude é um complexo problema no mundo empresarial que afeta muitas empresas, independentemente do seu setor, dimensão e localização. Neste sentido, a presente dissertação de mestrado tem como propósito o estudo da fraude e as suas implicações em auditoria no que diz respeito à prevenção e deteção da mesma.
Aquando da realização de uma auditoria, o auditor é responsável por alcançar uma garantia razoável de fiabilidade quanto à não existência de distorções materialmente relevantes nas demonstrações financeiras, obtendo uma prova de auditoria suficiente e apropriada, nomeadamente, no que diz respeito aos riscos de distorção material derivados a erros ou fraude. Deste modo, o auditor deverá respeitar sempre os princípios éticos e o ceticismo profissional exigidos na atividade de auditoria, devendo ainda manter-se alerta
relativamente a comportamentos suspeitos de fraude (red flags) e identificar situações de risco ou fragilidades que potenciem a prática de fraude.
Sendo o setor bancário um dos mais afetados pela problemática em estudo, o que nos últimos anos tem motivado perdas substancialmente elevadas em todo o ramo, pretende-se demonstrar quais os tipos de fraudes mais comuns que têm afetado o setor e quais os mecanismos de prevenção e deteção adotados pelos bancos a atuar em Portugal, através do caso em estudo, o Novobanco, onde é permitido compreender que, na sua função de controlo, o banco dispõe de três linhas de defesa que trabalham em conjunto para mitigar
a fraude.
Fraud is a complex problem, in nowadays business world, that affects many enterprises, from the most various sectors, dimension or location. In this sense, the following master’s dissertation has the purpose of study fraud and its implications in auditing regarding its prevention and detection. When conducting an audit, the auditor is responsible for accomplishing a reasonable assurance of liability in regard to the inexistence of relevant materially distortions in the financial demonstrations, obtaining a sufficient and proper audit proof, specifically in considering the risks of material distortion resulting from errors or fraud. In this way, the auditor shall always respect the ethical principles and the professional skepticism required in the audit activity, trying also to stay alert at suspicious behavior of fraud (red flags) and identify risk and vulnerable situations that may give rise to practice of fraud. Being the bank sector one of the most affected by the issue under study, which over the last years has led to substantially high losses through the sector, it’s intended to demonstrate the most common types of frauds that have been affecting the sector and which are the prevention and detection mechanisms adopted by banks operating in Portugal, through the case study, Novobanco, where we can understand that, in the control function, the bank has three lines of defense that work together to mitigate fraud.
Fraud is a complex problem, in nowadays business world, that affects many enterprises, from the most various sectors, dimension or location. In this sense, the following master’s dissertation has the purpose of study fraud and its implications in auditing regarding its prevention and detection. When conducting an audit, the auditor is responsible for accomplishing a reasonable assurance of liability in regard to the inexistence of relevant materially distortions in the financial demonstrations, obtaining a sufficient and proper audit proof, specifically in considering the risks of material distortion resulting from errors or fraud. In this way, the auditor shall always respect the ethical principles and the professional skepticism required in the audit activity, trying also to stay alert at suspicious behavior of fraud (red flags) and identify risk and vulnerable situations that may give rise to practice of fraud. Being the bank sector one of the most affected by the issue under study, which over the last years has led to substantially high losses through the sector, it’s intended to demonstrate the most common types of frauds that have been affecting the sector and which are the prevention and detection mechanisms adopted by banks operating in Portugal, through the case study, Novobanco, where we can understand that, in the control function, the bank has three lines of defense that work together to mitigate fraud.
Description
Mestrado em Auditoria
Keywords
Auditoria Fraude Setor bancário Escândalos financeiros Prevenção e deteção Audit Fraud Banking sector Financial scandals Prevention and detection
Citation
Henriques, G. F. L. (2022) O contributo da auditoria para a prevenção e deteção de fraude. Uma aplicação ao setor bancário. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15433