Impacto dos controles internos sobre a fraudes nas empresas: uma revisão de literatura sobre o caso banco panamericano
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Tipo
TCC
Data de publicação
2023-12-06
Periódico
Citações (Scopus)
Autores
Oliveira, Alana Barbara Almeida Ramos de
Perico Neto, Ovilson
Perico Neto, Ovilson
Orientador
Iorio, Fabio Roberto
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Título de Volume
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Resumo
Ao sintetizar o que é administração entende-se que a ação de administrar é decidir, desse modo os gestores sempre precisam avaliar e identificar os riscos envolvidos em cada decisão, para assim, optarem pela melhor alternativa, pois há certa relação positiva entre riscos e retornos, sendo um dos riscos mais inerentes a questão financeira é a fraude, segundo Câmara (2019). Nesses últimos anos se tem discutido muito sobre os casos de fraudes e escândalos financeiros do âmbito nacional e internacional, evidenciando que as fraudes corporativas geram prejuízos gigantescos para sociedade, pois impactam não apenas a situação financeira da companhia como todos os seus stakeholders, podendo acarretar o desaparecimento dessa empresa, o que ocasiona desemprego e impactos negativos sobre a comunidade. Neste contexto, gerou-se um abalo da confiança dos stakeholders mediante a esses casos, isso fez o mercado ter uma maior atenção sobre os níveis de controle sobre as operações das organizações. Consequência disso foi a criação, nos Estados Unidos, pela Securities and Exchange Commission (SEC) da Lei Sarbanes Oxley, que estabeleceu normas que tornam as atividades de Controles Internos obrigatórias. Portanto, o objetivo deste trabalho é contribuir para o entendimento dos mecanismos de prevenção a fraudes corporativas por meio de ferramentas de controles internos, por meio do estudo de caso do Banco Panamericano, atual Banco PAN, sendo uma pesquisa descritiva, analisando o caso e escândalo da época, e comparar com a literatura afim de verificar como as práticas de controles internos poderiam ter mitigado a fraude e identificar quais foram os erros ocorridos.
When summarizing what administration is, it is understood that the action of managing is deciding, in this way managers always need to evaluate and identify the risks involved in each decision, to choose the best alternative, as there is a certain positive relationship between risks and returns , one of the risks most inherent to the financial issue is fraud, according to Câmara (2019). In recent years, much has been discussed about cases of fraud and financial scandals at the national and international level, showing that corporate fraud generates huge losses for society, as they impact not only the financial situation of the company but also all its stakeholders, and may lead to the disappearance of that company, which causes unemployment and negative impacts on the community. In this context, the trust of stakeholders was shaken through these cases, which made the market pay greater attention to the levels of control over the operations of organizations. A consequence of this was the creation, in the United States, by the Securities and Exchange Commission (SEC) of the Sarbanes Oxley Act, which established norms that make Internal Control activities mandatory. Therefore, the objective of this work is to contribute to the understanding of mechanisms for preventing corporate fraud through Internal Controls tools, through the case study of Banco PAN, being a descriptive research, analyzing the case and scandal of the time, and comparing with the literature in order to verify how the internal control practices could have mitigated the fraud, or what were the errors that occurred.
When summarizing what administration is, it is understood that the action of managing is deciding, in this way managers always need to evaluate and identify the risks involved in each decision, to choose the best alternative, as there is a certain positive relationship between risks and returns , one of the risks most inherent to the financial issue is fraud, according to Câmara (2019). In recent years, much has been discussed about cases of fraud and financial scandals at the national and international level, showing that corporate fraud generates huge losses for society, as they impact not only the financial situation of the company but also all its stakeholders, and may lead to the disappearance of that company, which causes unemployment and negative impacts on the community. In this context, the trust of stakeholders was shaken through these cases, which made the market pay greater attention to the levels of control over the operations of organizations. A consequence of this was the creation, in the United States, by the Securities and Exchange Commission (SEC) of the Sarbanes Oxley Act, which established norms that make Internal Control activities mandatory. Therefore, the objective of this work is to contribute to the understanding of mechanisms for preventing corporate fraud through Internal Controls tools, through the case study of Banco PAN, being a descriptive research, analyzing the case and scandal of the time, and comparing with the literature in order to verify how the internal control practices could have mitigated the fraud, or what were the errors that occurred.
Descrição
Palavras-chave
fraudes corporativas , controles internos , governança corporativa , corporate fraud , internal controls , corporate governance