\"Uma organiza\u00e7\u00e3o deve documentar formalmente as t\u00e9cnicas desenvolvidas e implementadas para prevenir as fraudes. Tal inclui a documenta\u00e7\u00e3o dos processos usados para monitorar o desempenho dos controlos de preven\u00e7\u00e3o de fraude ou para indicar quando eles s\u00e3o ineficazes. O teste dos procedimentos realizados visando o funcionamento adequado das medidas de preven\u00e7\u00e3o de fraude e os resultados desses testes tamb\u00e9m devem ser cuidadosamente documentados.\"<\/p>\n
(IIA, AICFA, and ACFE. 2008. Managing the Business Risk of Fraud: A Practical Guide<\/em>, p\u00e1g. 33)<\/p>\n <\/p>\n","protected":false},"excerpt":{"rendered":" Documenta\u00e7\u00e3o dos procedimentos “Uma organiza\u00e7\u00e3o deve documentar formalmente as t\u00e9cnicas desenvolvidas e implementadas para prevenir as fraudes. Tal inclui a documenta\u00e7\u00e3o dos processos usados para monitorar o desempenho dos controlos de preven\u00e7\u00e3o de fraude ou para indicar quando eles s\u00e3o ineficazes. O teste dos procedimentos realizados visando o funcionamento adequado das medidas de preven\u00e7\u00e3o de… Ler mais…<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[98],"tags":[],"class_list":["post-8717","post","type-post","status-publish","format-standard","hentry","category-frases"],"_links":{"self":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/8717","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8717"}],"version-history":[{"count":1,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/8717\/revisions"}],"predecessor-version":[{"id":8719,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/8717\/revisions\/8719"}],"wp:attachment":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8717"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8717"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8717"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}