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Authors
Advisor(s)
Abstract(s)
As organizações, independentemente da sua dimensão, estão sujeitas ao fenómeno da fraude e à necessidade de a prevenir. No sector público, torna-se cada vez mais essencial a identificação dos riscos, que distorcem o normal funcionamento das estruturas governativas e administrativas. Para o efeito, foi criado o Conselho de Prevenção da Corrupção como forma de ajudar na prevenção da corrupção e infrações conexas no sector público, onde se incluem naturalmente os municípios. Desta forma, o objetivo deste estudo foi analisar os riscos e as medidas dos planos de gestão de riscos de corrupção e infrações conexas, na área da aquisição de bens e serviços dos municípios. O estudo incidiu nos 25 maiores municípios portugueses, em termos de população, de acordo com os censos realizados em 2011. Não obstante estamos perante organizações com competências e objetivos muito comuns, verificando-se divergências significativas entre os municípios. As diferenças existentes respeitam, não só à natureza, ao potencial efeito e à probabilidade de ocorrência dos riscos identificados, que é normal, mas principalmente no que respeita ao âmbito e ao detalhe dos planos e ainda à tempestividade da sua atualização. Conclui-se que o risco é geralmente identificado pelos municípios, no âmbito dos planos de gestão de riscos de corrupção e infrações conexas, embora com estruturas e intensidades bastantes diferentes.
The organizations, independently of its dimension, are subject to the phenomenon of fraud and the necessity to prevent. In the public sector become more and more essential the identifying the risks, that distort the normal operation of the government and administrative structures. The Corruption Prevention Council was created to support in corruption prevention and related offenses in public sector, where include, the counties. This way, the purpose of this study was analysed the risks and the measures of the management plans of corruption prevention and related offenses of the goods and services of the counties. The study focused in the 25 largest Portuguese counties, concerning their population, in accordance with the Censos carried in 2011. Despite the fact that we are dealing with organizations with very common skills and objectives, significant differences between the municipalities were found in our results. The verified differences concern not only the nature, the potential effect and the probability of occurrence of the identified risks, which are normal, but mainly regarding the scope and detail of the plans and the timing of their updating. It is concluded that the risk is generally identified by the municipalities, within the scope of the risk management plans for corruption and related infractions, although with very different structures and intensities.
The organizations, independently of its dimension, are subject to the phenomenon of fraud and the necessity to prevent. In the public sector become more and more essential the identifying the risks, that distort the normal operation of the government and administrative structures. The Corruption Prevention Council was created to support in corruption prevention and related offenses in public sector, where include, the counties. This way, the purpose of this study was analysed the risks and the measures of the management plans of corruption prevention and related offenses of the goods and services of the counties. The study focused in the 25 largest Portuguese counties, concerning their population, in accordance with the Censos carried in 2011. Despite the fact that we are dealing with organizations with very common skills and objectives, significant differences between the municipalities were found in our results. The verified differences concern not only the nature, the potential effect and the probability of occurrence of the identified risks, which are normal, but mainly regarding the scope and detail of the plans and the timing of their updating. It is concluded that the risk is generally identified by the municipalities, within the scope of the risk management plans for corruption and related infractions, although with very different structures and intensities.
Description
Mestrado em Auditoria
Keywords
Risco de fraude Prevenção Auditoria Municípios Fraud risk Prevention Audit Counties
Citation
Neves, A. C. (2020). A perceção do risco de fraude na aquisição de bens e serviços e mecanismos adotados para a sua prevenção - o caso dos municípios portugueses. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/13311