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Advisor(s)
Abstract(s)
Face à evolução e ao papel relevante que o controlo interno tem assumido na gestão das organizações, é cada vez mais importante que as mesmas o efetivamente o implementem, de modo a reduzir os riscos inerentes que vão e podem ir aparecendo, com particular importância para o risco da fraude, mais concretamente no relato financeiro fraudulento, concorrendo deste modo para aumentar o grau de confiança que os auditores atribuem às operações daquelas organizações. O controlo interno e o compliance são métodos que as organizações encontram para evitar tais influências e transmitir fiabilidade, transparência e segurança a todas as partes interessadas. Assim, através do estudo de caso e com recurso aos relatórios de contas, Certificações Legais de Contas e divulgações das empresas portuguesas inseridas no PSI-20, nos anos de 2020 a 2022, procurou-se avaliar a eficácia do seu sistema de controlo interno na prevenção da fraude e identificar a relação com as exigências que o regulador português tem vindo a solicitar às organizações se as alterações que foram adotadas por estas. Através dos resultados obtidos, mais concretamente na análise das matérias relevantes foi analisado a quantidade de testes que foram feitos ao longo do estudo, e consoante cada matéria relevante quantos testes efetuados, tendo sido possível verificar que estas entidades vão divulgando um relato financeiro mais fidedigno, estão a investir mais em sistemas de controlo interno e nos correspondentes mecanismos de prevenção, ainda que como resultado das exigências das entidades reguladoras.
Abstract: In view of the evolution and the important role that internal control has taken on in the management of organizations, it is increasingly important that they effectively implement it in order to reduce the inherent risks that may arise, with particular importance for the risk of fraud, specifically fraudulent financial reporting, thus helping to increase the degree of confidence that auditors attribute to the operations of these organizations. Internal control and compliance are methods that organizations find to avoid such influences and transmit reliability, transparency and security to all stakeholders. Thus, through the case study and using the accounts reports, Legal Accounts Certifications and disclosures of the Portuguese companies included in the PSI-20, in the years 2020 to 2022, we sought to assess the effectiveness of their internal control system in preventing fraud and identify the relationship with the demands that the Portuguese regulator has been asking of organizations and the changes they have adopted. Through the results obtained, more specifically in the analysis of the relevant matters, the number of tests that were carried out throughout the study was analyzed, and depending on each relevant matter, how many tests were carried out, and it was possible to verify that these entities are disclosing a more reliable financial report, are investing more in internal control systems and the corresponding prevention mechanisms, albeit as a result of the demands of the regulators.
Abstract: In view of the evolution and the important role that internal control has taken on in the management of organizations, it is increasingly important that they effectively implement it in order to reduce the inherent risks that may arise, with particular importance for the risk of fraud, specifically fraudulent financial reporting, thus helping to increase the degree of confidence that auditors attribute to the operations of these organizations. Internal control and compliance are methods that organizations find to avoid such influences and transmit reliability, transparency and security to all stakeholders. Thus, through the case study and using the accounts reports, Legal Accounts Certifications and disclosures of the Portuguese companies included in the PSI-20, in the years 2020 to 2022, we sought to assess the effectiveness of their internal control system in preventing fraud and identify the relationship with the demands that the Portuguese regulator has been asking of organizations and the changes they have adopted. Through the results obtained, more specifically in the analysis of the relevant matters, the number of tests that were carried out throughout the study was analyzed, and depending on each relevant matter, how many tests were carried out, and it was possible to verify that these entities are disclosing a more reliable financial report, are investing more in internal control systems and the corresponding prevention mechanisms, albeit as a result of the demands of the regulators.
Description
Dissertação do grau de Mestre em Auditoria
Keywords
Fraude Riscos Controlo Interno Organizações Auditoria Financeira Certificações Legais de Contas Fraud Risks Internal Control Organizations Financial Audit Legal Certification of Accounts
Citation
Rodrigues, S. S. F. (2024) A eficácia do sistema de controlo interno na prevenção da fraude sobre o relato financeiro - o caso das empresas do PSI - 20. [Dissertação de mestrado, Instituto Superior de Contabilidade e Administração de Lisboa]. Repositório Científico do Instituto Politécnico de Lisboa.