FRAUDE NAS ORGANIZACOES PRIVADAS BRASILEIRAS
Por: Juliana2017 • 13/4/2018 • 24.771 Palavras (100 Páginas) • 330 Visualizações
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Palavras-chave: Tipos de fraudes. Prevenções. Código de ética profissional do administrador. Governança corporativa. Auditorias. Controles internos. Segurança da informação.
ABSTRACT
Taking into consideration a dynamic work environment, administrators should be prepared to deal with cases of fraud, reassuring the sustainability of the company that they are in and avoiding financial losses. Although the subject of fraud is poorly addressed academically, enterprises constantly need well prepared employees who can prevent the mentioned potential threats to the business. Within such context we will search for the historical signs of birth and evolution of the subject of fraud in the History of societies and organizations. Our intention is to understand how have they been sorted by category before on different fields of knowledge. We should also pay attention to the matter of how the gain in recognition has helped develop specific laws dedicated to punishing fraudsters. The role of the modern administrator is guided by the administrator’s code of work ethics, which points out values to be followed while performing the work. We are to enroll the factors that engender fraud in order to perform an holistic analysis, searching for a better comprehension of the matter in its nature and contributing to develop more efficient procedures for fighting against frauds. We should reinforce the key role the administrator has while facing situations of choices as well as in assuming responsibility, in the implantation of preventive tools and in decision making processes once the data is accessible. The act of preventing frauds includes renowned techniques whose goal can only be achieved if they are properly implanted and executed. That demands a study on the necessary procedures aiming at an effective result.
Key-words: Categories of fraud. Preventing fraud. Administrator code of work ethics. Corporate governance. Auditing. Internal control. Information security.
SUMÁRIO
1 INTRODUÇÃO....................................................................................................
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2 DEFINIÇÔES DE FRAUDE ................................................................................
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2.1 Conceito e Evolução das Fraudes ...................................................................
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2.2 Principais Tipos de Fraude ..............................................................................
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2.2.1 Fraudes Internas...........................................................................................
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2.2.2 Fraudes nos Balanços Corporativos e Contrainvestidores...........................
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2.3 Estudos de Caso .............................................................................................
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3 CONCEITOS DE ÉTICA.....................................................................................
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3.1 Histórico do Código de Ética............................................................................
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3.2 Código de Ética Profissional do Administrador................................................
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4 LEGISLAÇÂO INTERNACIONAL E NACIONAL...............................................
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4.1 Lei Sarbanes-Oxley..........................................................................................
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4.2 Código Civil Brasileiro.......................................................................................
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4.3 Leis Federais Brasileiras..................................................................................
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4.4 Código Penal Brasileiro ...................................................................................
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5 FATORES PSICOLÓGICOS QUE LEVAM À FRAUDE ....................................
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6 PREVENÇÕES ÀS FRAUDES...........................................................................
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6.1 Gestão de Pessoas..........................................................................................
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6.2 Governança Corporativa..................................................................................
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6.2.1 Os Alicerces da Governança.........................................................................
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6.2.1.1 Governança no Brasil.................................................................................
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6.3 Contabilidade Forense.....................................................................................
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6.3.1 A Contabilidade Forense no Brasil................................................................
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6.3.2 O Papel do Contador Forense.......................................................................
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6.4 Auditoria...........................................................................................................
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