Compliance como ferramenta de mitigação e prevenção da fraude organizacional
Autor(a) principal: | |
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Data de Publicação: | 2011 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da PUC_SP |
Texto Completo: | https://tede2.pucsp.br/handle/handle/979 |
Resumo: | Fraud is a systemic phenomenom that provokes ruptures in the social tissue and massive damages to private and governmental organizations, and, ultimately, to the citizens. The literature about this phenomenom is still polemic in the matter of concepts and indicators. The possible indicators are necessarily indirect, and must be handled with caution. To deal with the theoretical and measuring difficulties, this work proposes to study the fraud phenomenom in the dimension of the individual's moral perception, with the goal of stimulating the development of compliance programs that aim to mitigate the risk and control fraud in organizations, through formal instruments and culture related actions. The purpose of this work is to deepen the knowledge about the factors that influence the individual's decision to commit fraud in private organizations, as well as to evaluate the results of the implementation of compliance programs on the moral perception of the individuals from these organizations. The theoretical referential is centered in a conceptual review about fraud, having as theoretical base the Fraud Triangle (CRESSEY, 1953) and compliance tools. The research is based in secondary data provided by ICTS Global, an international company specialized in risk reduction. The data consists in a non-probability convenience sampling, conducted between 2004 and 2008, with employees and candidates of 74 private companies in Brazil. The final number of individuals researched was 7,574. Because it was an exploratory type of research, many different statistic tests were made, based on nine indicators of moral perception from the Analysis of Adherence to Ethics index (AAE). The data obtained by the research indicates that there is a fragility of the ethical principles in the root of the fraud, although the context (or the situational pressure) and the opportunity are combined in the production of acts of corruption or in conformity. It also indicates that the compliance tools do not hinder the problematic of fraud, but its inexistence strengthens this phenomenom |
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Amorim, Maria Cristina Sancheshttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4407651A6Santos, Renato de Almeida dos2016-04-25T16:44:19Z2011-05-242011-05-11Santos, Renato de Almeida dos. Compliance as a mitigation and prevention tool for organizational fraud. 2011. 103 f. Dissertação (Mestrado em Administração) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2011.https://tede2.pucsp.br/handle/handle/979Fraud is a systemic phenomenom that provokes ruptures in the social tissue and massive damages to private and governmental organizations, and, ultimately, to the citizens. The literature about this phenomenom is still polemic in the matter of concepts and indicators. The possible indicators are necessarily indirect, and must be handled with caution. To deal with the theoretical and measuring difficulties, this work proposes to study the fraud phenomenom in the dimension of the individual's moral perception, with the goal of stimulating the development of compliance programs that aim to mitigate the risk and control fraud in organizations, through formal instruments and culture related actions. The purpose of this work is to deepen the knowledge about the factors that influence the individual's decision to commit fraud in private organizations, as well as to evaluate the results of the implementation of compliance programs on the moral perception of the individuals from these organizations. The theoretical referential is centered in a conceptual review about fraud, having as theoretical base the Fraud Triangle (CRESSEY, 1953) and compliance tools. The research is based in secondary data provided by ICTS Global, an international company specialized in risk reduction. The data consists in a non-probability convenience sampling, conducted between 2004 and 2008, with employees and candidates of 74 private companies in Brazil. The final number of individuals researched was 7,574. Because it was an exploratory type of research, many different statistic tests were made, based on nine indicators of moral perception from the Analysis of Adherence to Ethics index (AAE). The data obtained by the research indicates that there is a fragility of the ethical principles in the root of the fraud, although the context (or the situational pressure) and the opportunity are combined in the production of acts of corruption or in conformity. It also indicates that the compliance tools do not hinder the problematic of fraud, but its inexistence strengthens this phenomenomFraude é um fenômeno sistêmico que provoca rupturas no tecido social e vultosos prejuízos às organizações governamentais e privadas e, em última instância, ao cidadão. A literatura sobre esse fenômeno ainda é polêmica quanto aos conceitos e indicadores. Os indicadores possíveis são obrigatoriamente indiretos e devem ser utilizados com cuidado. Para lidar com as dificuldades teóricas e de mensuração, propõe-se estudar o fenômeno da fraude na dimensão da percepção moral do indivíduo, com intuito de estimular o desenvolvimento de programas de compliance visando mitigar o risco e controlar a fraude nas organizações, por meio de instrumentos formais e de ações relativas à cultura. O objetivo deste trabalho é aprofundar o conhecimento de fatores que influenciam a decisão do indivíduo no cometimento de fraude em organizações privadas e avaliar os resultados da implantação de programas de compliance na percepção moral dos indivíduos destas organizações. O referencial teórico concentrou-se na revisão conceitual sobre fraude, tendo como base teórica o Triângulo da Fraude (CRESSEY, 1953) e ferramentas de compliance. A pesquisa está baseada em dados secundários cedidos pela ICTS Global, empresa internacional especializada na redução de riscos. Trata-se de uma amostra não probabilística por conveniência, realizada entre os anos de 2004 e 2008, com funcionários e candidatos de 74 empresas privadas situadas no Brasil, em que número final de indivíduos pesquisados totalizou 7.574. Por se tratar de uma pesquisa de tipo exploratória, realizaram-se diversos testes estatísticos baseados em nove indicadores de percepção moral do índice de Análise de Aderência à Ética (AAE). Os dados obtidos com a pesquisa indicam que, na raiz da fraude, está a fragilidade dos princípios éticos; entretanto, o contexto (ou, pressão situacional) e a oportunidade se combinam na produção de atos corruptos ou em conformidade, em que ferramentas de compliance não estancam a problemática da fraude, mas sua inexistência fortalece esse fenômenoCoordenação de Aperfeiçoamento de Pessoal de Nível Superiorapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/2219/Renato%20de%20Almeida%20dos%20Santos.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em AdministraçãoPUC-SPBRFaculdade de Economia, Administração, Contábeis e AtuariaisFraudeCorrupçãoÉtica nas organizaçõesFraudCorruptionComplianceEthics in organizationsCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAOCompliance como ferramenta de mitigação e prevenção da fraude organizacionalCompliance as a mitigation and prevention tool for organizational fraudinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTRenato de Almeida dos Santos.pdf.txtRenato de Almeida dos Santos.pdf.txtExtracted texttext/plain191368https://repositorio.pucsp.br/xmlui/bitstream/handle/979/3/Renato%20de%20Almeida%20dos%20Santos.pdf.txt384aab566e117238172ea4eddd116463MD53ORIGINALRenato de Almeida dos Santos.pdfapplication/pdf844664https://repositorio.pucsp.br/xmlui/bitstream/handle/979/1/Renato%20de%20Almeida%20dos%20Santos.pdf4b1f12c8a94087d4d4cd6d63c6b417c3MD51THUMBNAILRenato de Almeida dos Santos.pdf.jpgRenato de Almeida dos Santos.pdf.jpgGenerated Thumbnailimage/jpeg1943https://repositorio.pucsp.br/xmlui/bitstream/handle/979/2/Renato%20de%20Almeida%20dos%20Santos.pdf.jpgcc73c4c239a4c332d642ba1e7c7a9fb2MD52handle/9792022-12-20 11:20:28.028oai:repositorio.pucsp.br:handle/979Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2022-12-20T14:20:28Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.por.fl_str_mv |
Compliance como ferramenta de mitigação e prevenção da fraude organizacional |
dc.title.alternative.eng.fl_str_mv |
Compliance as a mitigation and prevention tool for organizational fraud |
title |
Compliance como ferramenta de mitigação e prevenção da fraude organizacional |
spellingShingle |
Compliance como ferramenta de mitigação e prevenção da fraude organizacional Santos, Renato de Almeida dos Fraude Corrupção Ética nas organizações Fraud Corruption Compliance Ethics in organizations CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO |
title_short |
Compliance como ferramenta de mitigação e prevenção da fraude organizacional |
title_full |
Compliance como ferramenta de mitigação e prevenção da fraude organizacional |
title_fullStr |
Compliance como ferramenta de mitigação e prevenção da fraude organizacional |
title_full_unstemmed |
Compliance como ferramenta de mitigação e prevenção da fraude organizacional |
title_sort |
Compliance como ferramenta de mitigação e prevenção da fraude organizacional |
author |
Santos, Renato de Almeida dos |
author_facet |
Santos, Renato de Almeida dos |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Amorim, Maria Cristina Sanches |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4407651A6 |
dc.contributor.author.fl_str_mv |
Santos, Renato de Almeida dos |
contributor_str_mv |
Amorim, Maria Cristina Sanches |
dc.subject.por.fl_str_mv |
Fraude Corrupção Ética nas organizações |
topic |
Fraude Corrupção Ética nas organizações Fraud Corruption Compliance Ethics in organizations CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO |
dc.subject.eng.fl_str_mv |
Fraud Corruption Compliance Ethics in organizations |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO |
description |
Fraud is a systemic phenomenom that provokes ruptures in the social tissue and massive damages to private and governmental organizations, and, ultimately, to the citizens. The literature about this phenomenom is still polemic in the matter of concepts and indicators. The possible indicators are necessarily indirect, and must be handled with caution. To deal with the theoretical and measuring difficulties, this work proposes to study the fraud phenomenom in the dimension of the individual's moral perception, with the goal of stimulating the development of compliance programs that aim to mitigate the risk and control fraud in organizations, through formal instruments and culture related actions. The purpose of this work is to deepen the knowledge about the factors that influence the individual's decision to commit fraud in private organizations, as well as to evaluate the results of the implementation of compliance programs on the moral perception of the individuals from these organizations. The theoretical referential is centered in a conceptual review about fraud, having as theoretical base the Fraud Triangle (CRESSEY, 1953) and compliance tools. The research is based in secondary data provided by ICTS Global, an international company specialized in risk reduction. The data consists in a non-probability convenience sampling, conducted between 2004 and 2008, with employees and candidates of 74 private companies in Brazil. The final number of individuals researched was 7,574. Because it was an exploratory type of research, many different statistic tests were made, based on nine indicators of moral perception from the Analysis of Adherence to Ethics index (AAE). The data obtained by the research indicates that there is a fragility of the ethical principles in the root of the fraud, although the context (or the situational pressure) and the opportunity are combined in the production of acts of corruption or in conformity. It also indicates that the compliance tools do not hinder the problematic of fraud, but its inexistence strengthens this phenomenom |
publishDate |
2011 |
dc.date.available.fl_str_mv |
2011-05-24 |
dc.date.issued.fl_str_mv |
2011-05-11 |
dc.date.accessioned.fl_str_mv |
2016-04-25T16:44:19Z |
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info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/masterThesis |
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Santos, Renato de Almeida dos. Compliance as a mitigation and prevention tool for organizational fraud. 2011. 103 f. Dissertação (Mestrado em Administração) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2011. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/979 |
identifier_str_mv |
Santos, Renato de Almeida dos. Compliance as a mitigation and prevention tool for organizational fraud. 2011. 103 f. Dissertação (Mestrado em Administração) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2011. |
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BR |
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Faculdade de Economia, Administração, Contábeis e Atuariais |
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Pontifícia Universidade Católica de São Paulo |
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