auditoria contínua na prevenção e detecção de fraude

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Revista Auditoria Interna - IPAI Nº 59, Junho 2015, Paginas 27 a 32

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Page 1: Auditoria contínua na prevenção e detecção de fraude

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Page 2: Auditoria contínua na prevenção e detecção de fraude

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Page 3: Auditoria contínua na prevenção e detecção de fraude

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Page 4: Auditoria contínua na prevenção e detecção de fraude

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Page 5: Auditoria contínua na prevenção e detecção de fraude

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Page 6: Auditoria contínua na prevenção e detecção de fraude

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Page 7: Auditoria contínua na prevenção e detecção de fraude

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· d e f e g g h i j i e i e f k l g m j l m e n e j o j p h j q r k i j g n e s n j gi e t h l h i j g l k g h g m e u j v j n j e t h f w f h j i j j x i h m k n h jf k l m y l x j z L M N { M N | R R } M | Y R O X N R N M O V W R U M ~ O X ~ O X ~� P | U M ~ � N V W } V � R V ~ V W V | V Q M ~ U X � P R S � P X N R P U V O M N V R � �� { P W U R | X W O R S R � R S V R N R � X N O V W � W } V R U M ~ | X ~ | M ~ X |X � X W O M ~ } P � M N V ~ } M X ~ O � | V O V Q R U M X � O R | Y � |V | � M N O R W O X V U X W O V { V } R N W M � M ~ X � X W O M ~ U X N V ~ } M � P X� P ~ O V { V � P X | ~ X N R } M | � R W \ R U M ~ z� R S } M | M R ~ M N Q R W V � R � � X ~ X W } M W O N R N R | W R O X } W M S M Q V R{ M N | R ~ U X M O V | V � R N M ~ ~ X P ~ � N M } X ~ ~ M ~ � O R | Y � | RR P U V O M N V R { M N X W ~ X X W } M W O N R W R R P U V O M N V R } M W O � W P R P | RN X ~ � M ~ O R X { V } V X W O X X X { V } R � U X U X ~ X W � M S � X N R ~ ~ P R ~| V ~ ~ � X ~ X R O V W Q V N M ~ ~ X P ~ M Y � X O V � M ~ � } M N N X ~ � M W U X W U MR ~ ~ V | � ~ X � � X } O R O V � R ~ U M ~ ~ X P ~ � � � � � � � � � � � � zK R P U V O M N V R } M W O � W P R O X | O R | Y � | } M | M { V W R S V U R U XR � M V R N M ~ � N Q � M ~ U X } M W O N M S M M N Q R W V � R } V M W R V ~ � P | R � X �� P X } M W O N V Y P V � R N R V U X W O V { V } R N X | V O V Q R N M ~ X N N M ~ �{ N R P U X ~ � R W R S V ~ R N M ~ ~ V ~ O X | R ~ U X } M W O N M S M V W O X N W M X �R V W U R � � N M | M � X N R O M | R U R U X U X } V ~ � M U X { M N | R } � S X N XX X { V } R � z� ~ O X { R } O M U X � X � ~ X X ~ ~ X W } V R S | X W O X � ~ � R W O R Q X W ~ U RR P U V O M N V R } M W O � W P R � X | ~ X Y R ~ X R N X | � N M } X ~ ~ M ~R P O M | R O V � R U M ~ � P X � X N | V O X | M U X ~ X W � M S � V | X W O M U XO X ~ O X ~ � ~ R O V � V U R U X ~ M N Q R W V � R } V M W R V ~ } M W O V W P R | X W O X � X |O X | � M N X R S za M X W O R W O M � X � V ~ O X | R S Q P W ~ M Y ~ O � } P S M ~ �V | � S X | X W O R � � M U X ~ O R { X N N R | X W O R � } M | M � M N X � X | � S M � MV W � X ~ O V | X W O M X | O X } W M S M Q V R ~ X R W X } X ~ ~ V U R U X U X S R} M W O R N } M | � N M { V ~ ~ V M W R V ~ } M | } M | � X O � W } V R ~ R W � � X S U XP O V S V � R � � M U X Y R ~ X ~ U X U R U M ~ X U X O � } W V } R ~ X ~ O R O � ~ O V } R ~ z

K � X ~ R N U M R � M V M O X } W M S � Q V } M W R R P U V O M N V R } M W O � W P R� N M | M � X N | X S \ M N X ~ N X ~ P S O R U M ~ � ~ X N � ~ X | � N XV W U V ~ � X W ~ � � X S M O N R Y R S \ M U M ~ R P U V O M N X ~ W M O X N N X W M � � R N RX { X } O P R N X | R � X N V { V } R � � M � N X ~ X W } V R S U X � N M � R XN X R S V � R N X | X W O N X � V ~ O R ~ U X X ~ } S R N X } V | X W O M z� ~ ~ V ~ O X | R ~ U X V W { M N | R � � M O � | X � M S P � U M �U V ~ � M W V Y V S V � R W U M P | } M W O N M S M R P O M | R O V � R U M } R U R � X �| R V ~ R Y N R W Q X W O X � � � X | Y X Y V U M W M � N � � N V M ~ V ~ O X | R z� ~ O X } M W O N M S M � X N | V O X � R O N R � � ~ U X | X W ~ R Q X W ~ U X R S X N O R �V U X W O V { V } R N � W M | M | X W O M X | � P X M ~ U R U M ~ ~ � MN X Q V ~ O R U M ~ W M ~ V ~ O X | R � � M ~ ~ � � X V ~ W � M } M W { M N | V U R U X ~ � M� P X � M ~ ~ V Y V S V O R P | R R O P R � � M V | X U V R O R � N X { M N � R W U M RQ R N R W O V R U X { V R Y V S V U R U X U R V W { M N | R � � M � R | V O V Q R � � M U XN V ~ } M ~ X R U V ~ ~ P R ~ � M U X { N R P U X z

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