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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dc.contributor.advisorVasconcelos, Ana Lucia Fontes de Souza
dc.contributor.advisor1Latteshttp://lattes.cnpq.br/6786196161894864por
dc.contributor.authorPinheiro, Roberto Paveck
dc.creator.Latteshttp://lattes.cnpq.br/6572209284303928por
dc.date.accessioned2021-01-14T15:21:13Z
dc.date.accessioned2021-02-08T22:01:59Z
dc.date.available2021-02-08T22:01:59Z
dc.date.issued2020-06-30
dc.description.abstractObjective 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.eng
dc.description.sponsorshipBanco Santander S.A.por
dc.formatapplication/pdf*
dc.identifier.citationPINHEIRO, 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.por
dc.identifier.urihttp://dspace.mackenzie.br/handle/10899/27903
dc.keywordscontrollershipeng
dc.keywordsfight fraudeng
dc.keywordsinformational asymmetryeng
dc.keywordsmanagement of public resourceseng
dc.keywordsportseng
dc.languageporpor
dc.publisherUniversidade Presbiteriana Mackenziepor
dc.rightsAcesso Abertopor
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectassimetria Informacionalpor
dc.subjectcombate à fraudepor
dc.subjectcontroladoriapor
dc.subjectgestão de recursos públicospor
dc.subjectportospor
dc.subject.cnpqCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISpor
dc.titleControladoria como instrumento para redução de riscos relacionados à fraude: estudo de caso companhia docas do estado de São Paulo - CODESPpor
dc.typeDissertaçãopor
local.contributor.board1Segura, Liliane Cristina
local.contributor.board1Latteshttp://lattes.cnpq.br/0668174679142137por
local.contributor.board2Santos, José Manoel Gatto dos
local.contributor.board2Latteshttp://lattes.cnpq.br/2959731523207232por
local.publisher.countryBrasilpor
local.publisher.departmentCentro de Ciências Sociais e Aplicadas (CCSA)por
local.publisher.initialsUPMpor
local.publisher.programControladoria e Finanças Empresariaispor
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Controladoria e Finanças Empresariais (M. Profissional) - Dissertações - CCSA Higienópolis