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Publication
Etiologia criminal na gestão de contratos terceirizados
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 6 MB | Adobe PDF |
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Advisor(s)
Abstract(s)
No mundo contemporâneo, crimes econômicos e fraudes financeiras assumem
diferentes formas, características e modalidades. A globalização e o dinâmico
desenvolvimento tecnológico, tornaram sofisticados e complexos os crimes e fraudes,
pois fragilizam mecanismos de defesas e controles internos devido a rapidez com que as
mudanças organizacionais ocorrem e contribuem para elevar vulnerabilidades e riscos na
gestão de contratos terceirizados. Os crimes e fraudes praticados durante a vigência de
contratos, sejam privados ou públicos, evidenciam conflitos de interesses, desvios de
condutas, oportunismos e desprezo aos valores éticos realizados por responsáveis que
deveriam controlar acordos comerciais, licitações, seleções de fornecedores e/ou
produtos, revelando um perfil fraudador com forte atuação predatória. A frágil, ou
limitada, capacidade dos controles internos preventivos e a evidente manipulação das três
linhas de defesa em todos os segmentos e portes empresariais ratificam, infelizmente, a
elevação dos casos de fraudes e de crimes econômicos. Neste contexto, esta pesquisa
procurou identificar riscos inerentes aos contratos e características do perfil fraudador
responsável por anular controles e manipular linhas de defesa na gestão de contratos,
estabelecendo o nexo causal entre a prática criminosa e a exposição aos riscos contratuais.
Fundamentado nesse propósito, foram realizadas pesquisas específicas sobre os tipos de
contratos impactados, características dos perfis dos fraudadores e identificação das
principais medidas protecionistas implementadas para mitigar fraudes e crimes
econômicos contratuais. Finalmente, espera-se que esta Dissertação concorra para a
conscientização de empresários, gestores e, principalmente, auditores, sobre a
importância em disseminar para os atores envolvidos na gestão de contratos terceirizados
metodologias e ferramentas relacionadas à detecção, à prevenção, ao monitoramento e ao
tratamento de riscos, alinhadas com regras de compliance específicas para os riscos
contratuais inerentes, que permitam preservar a imagem da empresa, proteger
investimentos, garantir operações e continuidade do negócio.
In the contemporary world, economic crimes and financial fraud take on different forms, characteristics and modalities. Globalization and dynamic technological development have made sophisticated and complex crimes and frauds as they weaken internal defenses and controls because of the rapidity with which organizational changes occur and contribute to the elevation of vulnerabilities and risks in the management of outsourced contracts. Crimes and fraud committed during the term of contracts, whether private or public, show conflicts of interest, misconduct, opportunism and contempt for the ethical values made by managers who should control commercial agreements, bids, supplier selections and / or products, Revealing a predatory fraud profile. The fragile or limited capacity of the internal preventive controls and the evident manipulation of the three lines of defense in all segments and sizes of business unfortunately ratify the increase of cases of fraud and economic crimes. In this context, this research sought to identify risks inherent in the contracts and characteristics of the fraud profile responsible for annulling controls and manipulating lines of defense in contract management, establishing the causal link between criminal practice and exposure to contractual risks. Based on this purpose, specific research was carried out on the types of contracts impacted, characteristics of fraudster profiles and identification of the main protectionist measures implemented to mitigate fraud and economic contractual crimes. Finally, it is expected that this Dissertation will contribute to the awareness of entrepreneurs, managers and, especially, auditors, about the importance of disseminating to the actors involved in the management of outsourced contracts methodologies and tools related to the detection, prevention, monitoring and Risk treatment in line with specific compliance rules for the inherent contractual risks that can preserve the company’s image, protect investments, guarantee operations and business continuity.
In the contemporary world, economic crimes and financial fraud take on different forms, characteristics and modalities. Globalization and dynamic technological development have made sophisticated and complex crimes and frauds as they weaken internal defenses and controls because of the rapidity with which organizational changes occur and contribute to the elevation of vulnerabilities and risks in the management of outsourced contracts. Crimes and fraud committed during the term of contracts, whether private or public, show conflicts of interest, misconduct, opportunism and contempt for the ethical values made by managers who should control commercial agreements, bids, supplier selections and / or products, Revealing a predatory fraud profile. The fragile or limited capacity of the internal preventive controls and the evident manipulation of the three lines of defense in all segments and sizes of business unfortunately ratify the increase of cases of fraud and economic crimes. In this context, this research sought to identify risks inherent in the contracts and characteristics of the fraud profile responsible for annulling controls and manipulating lines of defense in contract management, establishing the causal link between criminal practice and exposure to contractual risks. Based on this purpose, specific research was carried out on the types of contracts impacted, characteristics of fraudster profiles and identification of the main protectionist measures implemented to mitigate fraud and economic contractual crimes. Finally, it is expected that this Dissertation will contribute to the awareness of entrepreneurs, managers and, especially, auditors, about the importance of disseminating to the actors involved in the management of outsourced contracts methodologies and tools related to the detection, prevention, monitoring and Risk treatment in line with specific compliance rules for the inherent contractual risks that can preserve the company’s image, protect investments, guarantee operations and business continuity.
Description
Keywords
Gestão de contratos terceirizados Fraudes financeiras Perfil fraudador Controles internos Prevenção Detecção Monitoramento Compliance Management of outsourced contracts Financial fraud Fraudulent profile Internal controls Prevention Detection Monitoring