Sistema de controle: evidências da contribuição do sistema para a minimização de fraudes nas organizações
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Data
2001
Autores
Orientador(res)
Motta, Paulo Roberto
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The organizations are becoming to pay attention on changes raised from the transition of traditional structures for functional ones and also on the union of organizational cultures due to the associated risks. These changes come due to downsizing, mergers, incorporations, spin-offs, and joint ventures, among other administrative and corporate practiced alternatives. With the need to adapt quickly the business to the externai demands, the risks, many times, either are not analyzed or are analyzed superficial or partially, resulting on the increase of them and exposing the business processes to potential frauds. The business control environment has been viewed as a concern area, mainly in the moments of structural transition and organizational changes, for the conceptual ignorance of the risk and of the importance of the control, as well as for the form of change implementation. It is also verified that there are companies, usually the big ones, that possess a structured control system and other, usually the averages and small, that don't have an implemented control system, where, according to the searches, occur a larger number of frauds, that, proportionally to their assets, represents a substantialloss to the businesses. This study aims at approaching the evidence of contribution of a structured system of control for the fraud occurrence mitigation in the organizations.