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- Title
Fraudes Praticadas pelo Topo e o Modelo das Três Linhas do IIA.
- Authors
Andre Teodosio da Silva, Vivian Mansano; Dias Maragno, Lucas Martins
- Abstract
Fraud and illicit acts affect most companies in the world, causing numerous losses. For the most part, they are committed by employees from the business areas more frequently, however, fraud committed by top management, despite being less frequent, generate greater negative consequences. Thus, the present study aimed to analyze the fraud committed by senior management in the companies Volkswagen, Via Varejo and IRB Brasil from the model of the three lines of the IIA. For this, this work aimed to demonstrate from the application of the three-line model proposed by the Institute of International Auditors (IIA) the possible failures in the risk management systems of Volkswagen, Via Varejo and IRB Brasil. Thus, the present work contributes to the literature by presenting details of the facts and the effects caused by the internal agents of each organization. Also, the results contribute to a greater understanding of the importance of constant monitoring of risk management, since, even in large companies that had the threeline model of the IIA or an established risk management, significant fraud occurred.
- Subjects
VOLKSWAGEN AG; FRAUD; SENIOR leadership teams; AUDITORS
- Publication
Pensar Contábil, 2022, Vol 25, p18
- ISSN
1519-0412
- Publication type
Article