Controladoria como instrumento para redução de riscos relacionados à fraude: estudo de caso companhia docas do estado de São Paulo - CODESP

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Tipo
Dissertação
Data
2020-06-30
Autores
Pinheiro, Roberto Paveck
Orientador
Vasconcelos, Ana Lucia Fontes de Souza
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Segura, Liliane Cristina
Santos, José Manoel Gatto dos
Programa
Controladoria e Finanças Empresariais
Resumo
Objective of the work: this research seeks to prepare a technical report for the Controllership area, in order to reduce exposure to the risk of fraud occurring under the light of the standardization triangle of Ashforth and Anand (2003). Methodology: the present research is characterized as exploratory, documentary and qualitative. The work was applied in a Brazilian public company, using a qualitative approach, which included both the analysis of the bibliography on the theme and data extracted from the investigation conducted by the Federal Police, within the scope of Operation Triton. Practical implications: the development of a report has the practical implication of supporting the implementation of a new Controllership area, which should have a new set of responsibilities and a new organizational positioning within the company's organization chart. Originality and contributions: Although the topic of fraud is widely debated by academics, this dissertation contributes scientifically to applying this debate in a sector little explored by literature, despite its relevance to foreign trade. Results: The work is successful in confirming in its outcomes, the relevance of Controllership in combating fraud, mainly in pointing out four relevant aspects for an effective performance of the area: internal control, management of information systems, strategic planning and independence for performance. Considering the great relevance of public investments in the port sector, the effective implementation of these four points has the potential to contribute considerably to the improvement of an entire sector.
Descrição
Palavras-chave
assimetria Informacional , combate à fraude , controladoria , gestão de recursos públicos , portos
Citação
PINHEIRO, Roberto Paveck. Controladoria como instrumento para redução de riscos relacionados à fraude: estudo de caso companhia docas do estado de São Paulo - CODESP. 2020. 63 f. Dissertação (Controladoria e Finanças Empresariais) - Universidade Presbiteriana Mackenzie, São Paulo. 2020.