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Abstract(s)
A fraude é um problema que está associada a condição humana, que compreende uma ampla gama de irregularidades e atos ilegais, caracterizados por intenção de enganar ou disponibilizar falsa informação, por isso é considerada de resolução praticamente impossível. Esta é cada vez menos tolerada pois constitui um obstáculo á eficiência do mercado e à liberdade de concorrência, ou seja, prejudica o saudável funcionamento de qualquer sociedade.
A fraude é frequentemente subdividida em corrupção, apropriação indevida de ativos e fraude do relato financeiro. Pode ser cometida por diversos autores, desde um simples funcionário a gestores de topo ou mesmo proprietários, ou ainda autores externos à organização. No sector público, torna-se cada vez mais essencial a identificação dos riscos, tendo em vista a obtenção de maior transparência na prestação de serviço público aos cidadãos e um adequado uso dos recursos ao dispor dos agentes do serviço público, nos seus diversos sectores. De modo a colmatar os riscos associados à fraude foi criado o CPC, com a missão de
desenvolver uma atividade de âmbito nacional no domínio da prevenção da corrupção e infrações conexas na administração pública. No âmbito da presente dissertação procurou-se investigar quais os riscos mais percecionado pelos principais Municípios Portugueses na definição dos respetivos planos de gestão de riscos. Concluiu-se que a maioria dos riscos identificados são comuns a grande maioria dos Municípios, embora com formas e intensidade diferente. De referir, por último, que a não divulgação dos planos mais atualizados de certos Municípios, dificulta obtenção de conclusões mais sustentadas.
Fraud is a problem that is associated with the human condition, which comprises a wide range of irregularities and illegal acts, characterized by the intention to deceive or make false information available, so it is considered to be virtually impossible to solve. This is less and less tolerated because it constitutes an obstacle to the efficiency of the market and the freedom of competition, that is, it hinders the healthy functioning of any society. Fraud is often subdivided into corruption, misappropriation of assets and financial reporting fraud. It can be committed by several authors, from a simple employee to top managers or even owners, or authors external to the organization. In the public sector, risk identification is becoming increasingly essential in order to achieve greater transparency in the provision of public services to citizens and an adequate use of all resources available to active public service agents, in their sectors. In order to mitigate the risks associated with fraud, the CPC was created, with the mission of developing a national activity in the field of corruption prevention and related offenses in the public administration and public sector business. In the scope of this dissertation, we sought to investigate which risks are most perceived by the main Portuguese Municipalities in the definition of their respective risk management plans. It was concluded that most of the risks identified are common to most municipalities, although with different forms and intensity. Lastly, it should be noted that the failure to disclose the most up-to-date plans of certain municipalities makes it difficult to obtain more sustained conclusions.
Fraud is a problem that is associated with the human condition, which comprises a wide range of irregularities and illegal acts, characterized by the intention to deceive or make false information available, so it is considered to be virtually impossible to solve. This is less and less tolerated because it constitutes an obstacle to the efficiency of the market and the freedom of competition, that is, it hinders the healthy functioning of any society. Fraud is often subdivided into corruption, misappropriation of assets and financial reporting fraud. It can be committed by several authors, from a simple employee to top managers or even owners, or authors external to the organization. In the public sector, risk identification is becoming increasingly essential in order to achieve greater transparency in the provision of public services to citizens and an adequate use of all resources available to active public service agents, in their sectors. In order to mitigate the risks associated with fraud, the CPC was created, with the mission of developing a national activity in the field of corruption prevention and related offenses in the public administration and public sector business. In the scope of this dissertation, we sought to investigate which risks are most perceived by the main Portuguese Municipalities in the definition of their respective risk management plans. It was concluded that most of the risks identified are common to most municipalities, although with different forms and intensity. Lastly, it should be noted that the failure to disclose the most up-to-date plans of certain municipalities makes it difficult to obtain more sustained conclusions.
Description
Mestrado em Auditoria
Keywords
Gestão de Risco Fraude Prevenção Sector Público . PGRCIC Risk Management Fraud Prevention Public Sector