Um enfoque sobre controle interno na perspectiva da teoria do triângulo das fraudes: percepção de gestores e funcionários de uma concessionária

Abstract

The present study aimed to compare the perception of managers and employees about the opportunity for fraud practices arising from failures of internal control in the cycle of purchases, accounts payable and payment of a dealership. To this end, an exploratory-descriptive and qualitative research was carried out, by means of a single case study. Three methods were used for data collection, interviews with two high and mid-level managers, as well as the application of questionnaires with 06 employees who are involved in the cycle studied, in addition to the use of participant observation. Among the results, it was observed that there are opportunities for fraud in the activities of the cycle studied according to the vision of the employees, as well as the need to review the controls already in place, contrary to the perception of the senior manager, responsible for developing the controls. From the above, we conclude that, in the company studied, in the perception of those who daily execute the control activities (employees and financial manager) it is possible to identify flaws that create opportunities for irregularities/fraud, which seem not to be perceived by those responsible for elaborating them (administrative director).