Governação corporativa, riscos e fraudes nas organizações: caso da Sociedade de Desenvolvimento do Porto de Maputo, SA (MPDC).

Abstract

The professionalization of management has brought to companies a conflict of interest between owners and members of governance, where the latter even perpetrate major frauds in companies using the assets of companies to achieve individual goals. It is in this context that in the year of 2002 the great world-wide companies, they are immersed in great financial scandals, which caused that several norms were created with the objective of regulating the business management; highlighting the SOX - Sarbanes Oxley law as the most striking. Since then, the topic of Corporate Governance has acquired an increasing importance, as the hypothesis that the Corporate Governance structure generates significant changes in the management model, in the performance and in the value of organizations is widespread. In this way, this degree work aims to analyze the role of Corporate Governance in the reduction and / or elimination and mitigation of risks and fraud in the Development Society of the Port of Maputo, SA (MPDC), in the business performance and in the business strategy of the organizations . Corporate Governance consists of a system by which organizations are directed, monitored and encouraged, involving the relationships between owners, board of directors, directors and control bodies of organizations with the ultimate goal of preserving and optimizing the value of organizations, facilitating their access to resources, as well as guaranteeing companies' financial resources suppliers the returns on their investments, thus contributing to the desired longevity of companies, Rodrigues (2009: 86). The general analysis of the data obtained mainly through interviews with the company's employees, the company's master plan and documents provided such as reports, procedures manuals, internal information bulletins and other documents, demonstrate that Corporate Governance as well as the management of risks and fraud in this company it was, is and will always be a major concern of its executives for the good performance of the organization and to satisfy the interests of the users of the Port of Maputo. (TRADUÇÃO NOSSA)