Importância do controlo interno na mitigação de riscos no setor do turismo em Portugal

• Autor(a) principal: Pereira, Cristiana Aires
• Data de Publicação: 2021
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10400.22/19563
• topic: Controlo interno; Sistema de controlo interno; Risco; Turismo; Pandemia; Internal control; Internal control system; Risk; Tourism; Pandemic; Auditoria

The risk consists in the possibility of occurrence any event that causes damages in organizations. So, Internal Control is important in companies to the analysis and risks management and to secure the efficacy and the efficiency of their operations. It is also known by the literature review the importance of Internal Control Systems implementation in the companies, with the purpose to secure accuracy, validity, preservation and security of their operations. This study has analysed the context caused by the Covid-19 pandemic, that reached Portugal in March of 2020, in the Tourism sector, which is one of the biggest and more competitive work markets. The main purpose of this dissertation is to analyse the perception of tourism workers about the relationship between Internal Control existence and risks attenuation in their companies. The literature analysis was complemented by a quantitative study made through a questionnaire, sent to 830 workers of the tourism sector. It was concluded that, in the majority, participants agree with the implementation of Internal Control Systems, considering it to be a positive point towards their competitors, to face the situation in which they find themselves caused by the coronavirus. However, participants affirm that Internal Control Systems implementation is not approachable to all companies, but its default doesn’t make them necessarily more fragile. To bridge difficulties caused by the pandemic, most refer that the Government role is crucial to secure companies’ recovery. This study is very important to understand the opinion of respondents about the creation of an Internal Control System, namely by the implementation of risk analysis routines to manage possible risks that can threaten the proper functioning of their activities.