Auditoria interna: contributo para a prevenção e deteção de fraude nas organizações
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2016-05-06
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A fraude é um problema para as organizações. A crise trouxe uma série de fraudes para a superfície e, por tal, criou uma maior consciência do risco de fraude a que as organizações estão expostas. E, como resultado da incerteza económica, a posição da auditoria interna na prevenção e deteção de fraudes aumentou para a maioria das organizações.
Neste sentido, a auditoria interna tornou-se uma função importante e integrante das organizações para alcançar os seus objetivos e proteger seus ativos. Até porque grandes fraudes levaram à queda de organizações inteiras, perdas significativas de investimentos e perda de confiança nos mercados de capitais.
A relevância que deve ser dada à fraude pela auditoria interna pode ser também avaliada pelas diversas referências nas Normas Internacionais para a Prática Profissional de Auditoria Interna (IPAI, 2009).
Por tal, o objetivo principal deste trabalho é descobrir se existe uma relação entre auditoria interna e a prevenção e deteção de fraude. Neste sentido, para se alcançar este objetivo a metodologia utilizada foi a realização de um questionário enviado aos membros do IPAI, pois pretendemos conhecer a perceção sobre a correspondência entre a existência de um departamento de auditoria interna numa organização e a prevenção/deteção de fraudes.
Os dados obtidos foram analisados recorrendo à estatística descritiva e para testar as hipóteses da investigação, por um lado, recorreu-se à correlação entre determinadas variáveis e, por outro, avaliaram-se as variáveis que influenciam as perceções dos auditores internos no que diz respeito ao contributo da auditoria interna para a deteção e prevenção de fraude nas organizações. Portanto, para testar as hipóteses utilizaram-se análises de comparação de médias, a análise da variância de um fator (ANOVA), a análise fatorial (componentes principais) e análise de clusters.
A principal conclusão a que chegamos é que entre os auditores internos existe a perceção de que a deteção/prevenção de fraude nas organizações é positivamente afetada pela existência de auditoria interna nas organizações. Mas há que ter em atenção que são os auditores que nunca exerceram a atividade de auditoria interna os que consideram como mais importante esta função para a deteção e prevenção de fraude. E, todavia, apesar da perceção demonstrada de que a existência de auditoria interna é importante para o objetivo de prevenir/detetar fraudes, é necessário destacar que este não é considerado como o objetivo fundamental da auditoria interna.
Posto isto, a auditoria interna é considerada como uma função que oferece um grande contributo para a prevenção e deteção de fraude nas organizações, devido ao seu elevado conhecimento das entidades onde colaboram, aos métodos e procedimentos que utilizam e devido às características de que são os auditores interno detentores.
Fraud is a problem for organizations. The crisis has brought a series of frauds to the surface, and this has created a greater awareness of the risk of fraud to which organizations are exposed. And as a result of economic uncertainty, the position of internal audit in the prevention and detection of fraud increased for most organizations. In this sense, internal audit has become an important and integral function of organizations in achieving their objectives and protecting their assets. Also because massive fraud led to the downfall of entire organizations, significant investment losses and loss of confidence in capital markets. The importance that should be given to fraud by internal audit can also be evaluated by several references in the International Standards for the Professional Practice of Internal Auditing (IPAI, 2009). For this, the main objective of this work is to discover whether there is a relationship between internal audit and the prevention and detection of fraud. In this sense, to achieve this goal, the methodology used was the realization of a questionnaire sent to members of IPAI, because we want to know the perception of the correlation between the existence of an internal audit department in an organization and the prevention/ detection of fraud. Data were analyzed using descriptive statistics and to test the hypotheses of research appealed to the correlation between certain variables and, second, we assessed the variables that influence the perceptions of internal auditors with regard to the contribution of internal audit for the detection and prevention of fraud in organizations. Therefore, to test the hypotheses were used test of comparison of means, analysis of variance (ANOVA), factor analysis (principal components) and cluster analysis. The main conclusion we reached is that between internal auditors exists the perception that detection/prevention of fraud in organizations is positively affected by the existence of internal audit in organizations. But be aware that they are auditors who have never exercised the internal audit activity to those who consider this as the most important function for the detection and prevention of fraud in organizations. And yet, despite the perception that demonstrated the existence of internal audit is important for the goal of preventin/detecting fraud, it is necessary to emphasize that this is not regarded as the fundamental purpose of internal audit. Hence, the internal audit is considered as a function that provides a major contribution to the prevention and detection of fraud in organizations, due to their extensive knowledge of the entities which collaborate, methods and procedures they use and because of the characteristics that are holders internal auditors.
Fraud is a problem for organizations. The crisis has brought a series of frauds to the surface, and this has created a greater awareness of the risk of fraud to which organizations are exposed. And as a result of economic uncertainty, the position of internal audit in the prevention and detection of fraud increased for most organizations. In this sense, internal audit has become an important and integral function of organizations in achieving their objectives and protecting their assets. Also because massive fraud led to the downfall of entire organizations, significant investment losses and loss of confidence in capital markets. The importance that should be given to fraud by internal audit can also be evaluated by several references in the International Standards for the Professional Practice of Internal Auditing (IPAI, 2009). For this, the main objective of this work is to discover whether there is a relationship between internal audit and the prevention and detection of fraud. In this sense, to achieve this goal, the methodology used was the realization of a questionnaire sent to members of IPAI, because we want to know the perception of the correlation between the existence of an internal audit department in an organization and the prevention/ detection of fraud. Data were analyzed using descriptive statistics and to test the hypotheses of research appealed to the correlation between certain variables and, second, we assessed the variables that influence the perceptions of internal auditors with regard to the contribution of internal audit for the detection and prevention of fraud in organizations. Therefore, to test the hypotheses were used test of comparison of means, analysis of variance (ANOVA), factor analysis (principal components) and cluster analysis. The main conclusion we reached is that between internal auditors exists the perception that detection/prevention of fraud in organizations is positively affected by the existence of internal audit in organizations. But be aware that they are auditors who have never exercised the internal audit activity to those who consider this as the most important function for the detection and prevention of fraud in organizations. And yet, despite the perception that demonstrated the existence of internal audit is important for the goal of preventin/detecting fraud, it is necessary to emphasize that this is not regarded as the fundamental purpose of internal audit. Hence, the internal audit is considered as a function that provides a major contribution to the prevention and detection of fraud in organizations, due to their extensive knowledge of the entities which collaborate, methods and procedures they use and because of the characteristics that are holders internal auditors.
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Dissertação de Mestrado em Finanças e Contabilidade
Palavras-chave
Organização , Auditorias , Fraudes , Prevenção , Deteção , Avaliação do risco