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A fraude e corrupção na administração pública portuguesa – A perceção sobre o impacto da auditoria interna e do regime geral de prevenção da corrupção
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| 1.28 MB | Adobe PDF |
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Abstract(s)
As questões da fraude e corrupção têm vindo a ganhar uma crescente importância na atualidade, tendo recentemente sido criado, através de imposição legal, o Regime Geral de Prevenção da Corrupção (RGPC). Este regime vem obrigar determinadas entidades a criar instrumentos de prevenção e deteção de corrupção, que até à data eram apenas recomendados. O objetivo desta investigação passa por avaliar a perceção do impacto da existência da Auditoria Interna (AI) e do RGPC ao nível da fraude/corrupção na Administração Pública (AP) Portuguesa, assim como do contributo da AI na implementação e cumprimento do regime. Neste sentido, a investigação consiste num estudo exploratório, através de um processo de investigação hipotético-dedutivo, com recurso a uma triangulação dos dados secundários resultantes da análise documental de relatórios de entidades nacionais e internacionais, com os dados primários, obtidos com recurso a questionário, permitindo testar as hipóteses de estudo definidas. Os resultados deste estudo confirmam a perceção da existência de fraude/corrupção na AP, a perceção do impacto da AI e dos instrumentos obrigatórios do RGPC na prevenção e deteção da fraude/corrupção na AP, assim como a perceção do impacto da AI na implementação e cumprimento do regime. Os resultados indiciam ainda que, o nível do conhecimento do RGPC, por parte dos inquiridos em funções na AP, é superior ao dos inquiridos em funções privadas e que somente 16,5% dos inquiridos consideram que a entrada em vigor do regime contribuiu para a diminuição do nível de fraude e corrupção na AP. A presente dissertação contribui para a consciencialização sobre o tema da fraude e corrupção, assim como as formas de mitigação, permitindo às organizações e à sociedade em geral conhecer a importância da função AI e do compliance com o RGPC ao nível da prevenção e deteção da fraude/corrupção na AP.
Fraud and corruption have currently been gaining increasing importance and the General Regime for the Corruption Prevention (GRCP) was recently created through legal imposition. This regime forces certain entities to create instruments that may prevent and detect corruption, which were only recommended until now. This investigation’s purpose is to evaluate the perception on the impact of Internal Audit (IA) and GRCP on fraud/corruption in the Portuguese Public Administration (PPA), as well as the contribution of IA in the implementation of the regime and its compliance. This research consists in an exploratory study through a hypothetical-deductive research process, that uses a triangulation method on the secondary data with the primary data. The secondary data result from the document analysis of national and international entities’ reports, and the primary data are obtained by using a questionnaire that allows to test the hypotheses of the study. This study’s results confirm the perception on the existence of fraud/corruption in the PPA, as well as the impact of the IA and the GRCP mandatory instruments on the fraud prevention and detection. It also verifies the perception of the IA impact on the implementation and compliance of the regime. The results also indicate that the level of knowledge on GRCP among respondents working in the PPA is higher than that of respondents in private positions. In addition, only 16,5% of the respondents considers that fraud and corruption in the PPA has decreased when the regime came into effect. This dissertation contributes to fraud and corruption awareness, its mitigation and also allows organizations and the society in general to acknowledge the IA’s purpose and the GRCP compliance on the fraud/corruption prevention and detection in the PPA.
Fraud and corruption have currently been gaining increasing importance and the General Regime for the Corruption Prevention (GRCP) was recently created through legal imposition. This regime forces certain entities to create instruments that may prevent and detect corruption, which were only recommended until now. This investigation’s purpose is to evaluate the perception on the impact of Internal Audit (IA) and GRCP on fraud/corruption in the Portuguese Public Administration (PPA), as well as the contribution of IA in the implementation of the regime and its compliance. This research consists in an exploratory study through a hypothetical-deductive research process, that uses a triangulation method on the secondary data with the primary data. The secondary data result from the document analysis of national and international entities’ reports, and the primary data are obtained by using a questionnaire that allows to test the hypotheses of the study. This study’s results confirm the perception on the existence of fraud/corruption in the PPA, as well as the impact of the IA and the GRCP mandatory instruments on the fraud prevention and detection. It also verifies the perception of the IA impact on the implementation and compliance of the regime. The results also indicate that the level of knowledge on GRCP among respondents working in the PPA is higher than that of respondents in private positions. In addition, only 16,5% of the respondents considers that fraud and corruption in the PPA has decreased when the regime came into effect. This dissertation contributes to fraud and corruption awareness, its mitigation and also allows organizations and the society in general to acknowledge the IA’s purpose and the GRCP compliance on the fraud/corruption prevention and detection in the PPA.
Description
Keywords
Administração pública portuguesa Auditoria interna Corrupção Fraude Regime geral de prevenção da corrupção Corruption Fraud General regime for the prevention corruption Internal audit Portuguese public administration