Fraude nas demonstrações financeiras: um estudo de caso múltiplo aplicado ao setor bancário português

• Autor(a) principal: Mingas, Jeusa Antónia Fragoso Soito Rodrigues
• Data de Publicação: 2022
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10400.22/21803
• topic: Fraude; Controlo interno; Auditoria; Ética; Bancos; Fraud; Internal control; Auditing; Ethics; Banks; Auditoria

Fraud in financial statements has proved to be a highly relevant topic for different actors in society, due to its impact on the lives and activities of stakeholders. The FD presented in a true and appropriate way, are seen today as a traffic light for the journey of large investments, so when they stop working, victims of the toxic influence of fraud, they tend to direct stakeholders to unexpected destinations. The most publicized financial scandals, which took place in the United States of America, in the first decade of the year 2000, demonstrated the harmful effects of this great scourge on the continuity of organizations, among other economic, financial and social factors reflected at an international level. In this dissertation, we consider making an empirical study on three cases that occurred in banks operating in the Portuguese market, namely, the case of BES, BANIF and BPN. For this purpose, an analysis model of a qualitative nature was defined, which consists of a case study methodology. The results of our study allowed us to verify that in addition to the need to design a good and effective internal control system (ICS), instituting the audit and risk management function, the behavior factor of the different actors must also be considered, giving greater focus to managers, auditors and supervisory bodies in the banking sector. Managers, by derogating from controls, motivated by the privileges obtained to the detriment of the position they occupy, the auditors and supervisors, adopting a nonintrusive look, translated into low levels of supervision and ligh supersion, combined with an action absent from punishments and by their leading to impunity for fraudsters, they determined the proportion of fraud occurrence and consequent impact on the continuity of institutions. In this context, the Sarbanes Oxley (SOX) law led us to the conclusion that, by raising the levels of accountability of these actors, the probability of fraud in the FD will be mitigated.