O Contributo do Controlo Interno na Prevenção de Erros e Fraudes - Um Estudo do Caso Fipag - Beira (2019 -2021)

Abstract

The present research was carried out with the theme Contribution of Internal Control in the Prevention of Errors and Fraud - a case study of FIPAG - Beira (2019 -2021). To this end, the study was motivated more by recent actions related to errors and fraud in companies, mainly public, resulting in a growing need for transparency and security in the final information of companies to partners and employees. In methodological terms, this research is descriptive, as it describes the phenomena linked to error and possible fraud, carrying out a case study in the company FIPAG, through semi-structured interviews with the employees of the Accounting Department of the company FIPAG, as well as analysis of economic, financial and patrimonial reports of the institution under study. As for the results, the research revealed that the company FIPAG carries out the internal control procedure through accounting control to provide financial information very close to the rules and procedures provided for in the internal control regulation; it is also argued that internal control tends to be an excellent management tool when properly applied to the operational financial reality of a company.