Fraude ocupacional em empresas familiares sob a perspectiva dos gestores familiares

Abstract

This research aimed to identify the level of knowledge about occupational fraud, its risks, and internal control among managers of family businesses, a segment that accounts for about 90% of Brazilian companies, according to IBGE. Although family businesses are relevant, they still lack studies that clarify their management model, especially regarding fraud and preventive mechanisms, given their focus on trust and familiarity. To contextualize, the research adopted several theoretical frameworks, including the Three-Circle Model, the Fraud Triangle, and the COSO framework, to understand the dynamics of family businesses, risks, occupational fraud, and internal controls. The study employed a quantitative approach, conducting a multiple case study, and selected companies with family business characteristics in Paraíba. For this purpose, a structured questionnaire was applied in the dimensions of the study. The results revealed a disparity in responses, both among managers and across the analyzed sectors. Only 38% of the managers responses aligned with the initial expectations, indicating a significant gap in understanding and implementing effective fraud prevention practices. It was observed that performance was better in the services sector, although still below expectations. Thus, this research concludes that there is a need for corporate education for family business managers, aiming to improve knowledge about fraud, risks, and internal controls, thereby strengthening operational integrity and organizational sustainability.