.
Pressão,
obediência hierárquica
e fraude
O Triângulo da Fraude continua a ser um modelo central na análise do
risco de fraude, mas revela-se incompleto quando não integra a perceção
de opção dos colaboradores. A cultura organizacional e o grau de
obediência hierárquica influenciam diretamente a capacidade de escolha, a
racionalização e a eficácia dos controlos.
𝖮𝗌 𝗉𝗂𝗅𝖺𝗋𝖾𝗌 𝖽𝗈 𝖳𝗋𝗂𝖺̂𝗇𝗀𝗎𝗅𝗈 𝖽𝖺 𝖥𝗋𝖺𝗎𝖽𝖾, 𝗇𝗈𝗆𝖾𝖺𝖽𝖺𝗆𝖾𝗇𝗍𝖾 𝖺 𝗉𝗋𝖾𝗌𝗌𝖺̃𝗈, 𝖺 𝗈𝗉𝗈𝗋𝗍𝗎𝗇𝗂𝖽𝖺𝖽𝖾 𝖾 𝖺 𝗋𝖺𝖼𝗂𝗈𝗇𝖺𝗅𝗂𝗓𝖺𝖼̧𝖺̃𝗈, 𝖼𝗈𝗇𝗍𝗂𝗇𝗎𝖺𝗆 𝖺 𝗌𝗎𝗋𝗀𝗂𝗋 𝖼𝗈𝗆𝗈 𝗈𝗌 𝗉𝗋𝗂𝗇𝖼𝗂𝗉𝖺𝗂𝗌 𝖿𝖺𝗍𝗈𝗋𝖾𝗌 𝗉𝖺𝗋𝖺 𝖺 𝖿𝗋𝖺𝗎𝖽𝖾 𝗇𝗈 𝗆𝗎𝗇𝖽𝗈 𝖼𝗈𝗋𝗉𝗈𝗋𝖺𝗍𝗂𝗏𝗈. 𝖠 𝗉𝗋𝖾𝗌𝗌𝖺̃𝗈 𝖽𝖾𝗇𝗍𝗋𝗈 𝖽𝖺𝗌 𝗈𝗋𝗀𝖺𝗇𝗂𝗓𝖺𝖼̧𝗈̃𝖾𝗌 𝗋𝖾𝖿𝗅𝖾𝗍𝖾 𝗉𝗋𝗂𝗇𝖼ı́𝗉𝗂𝗈𝗌 𝗊𝗎𝖾 𝖽𝖾𝗏𝖾𝗋𝗂𝖺𝗆 𝗍𝖾𝗋 𝖿𝗂𝖼𝖺𝖽𝗈 𝗉𝖺𝗋𝖺 𝗍𝗋𝖺́𝗌 𝗁𝖺́ 𝗆𝗎𝗂𝗍𝗈 𝗍𝖾𝗆𝗉𝗈, 𝗁𝖾𝗋𝖽𝖺𝖽𝗈𝗌 𝖽𝖾 𝗅𝗈́𝗀𝗂𝖼𝖺𝗌 𝗉𝗋𝗂𝗆𝗂𝗍𝗂𝗏𝖺𝗌, 𝗈𝗇𝖽𝖾 𝖺 𝗏𝗈𝗇𝗍𝖺𝖽𝖾 𝖽𝗈𝗌 𝗆𝖺𝗂𝗌 𝖿𝗈𝗋𝗍𝖾𝗌 𝗌𝖾 𝗂𝗆𝗉𝗎𝗇𝗁𝖺 𝖺𝗈𝗌 𝗆𝖺𝗂𝗌 𝖿𝗋𝖺𝖼𝗈𝗌. 𝖬𝖾𝗍𝖺𝗌 𝖺𝗀𝗋𝖾𝗌𝗌𝗂𝗏𝖺𝗌, 𝖽𝖾𝗉𝖾𝗇𝖽𝖾̂𝗇𝖼𝗂𝖺 𝗁𝗂𝖾𝗋𝖺́𝗋𝗊𝗎𝗂𝖼𝖺, 𝖺𝗏𝖺𝗅𝗂𝖺𝖼̧𝗈̃𝖾𝗌 𝖽𝖾 𝖽𝖾𝗌𝖾𝗆𝗉𝖾𝗇𝗁𝗈 𝗌𝗎𝖻𝗃𝖾𝗍𝗂𝗏𝖺𝗌 𝖾 𝗈 𝗆𝖾𝖽𝗈 𝖽𝖾 𝖾𝗑𝖼𝗅𝗎𝗌𝖺̃𝗈 𝗉𝗋𝗈𝖿𝗂𝗌𝗌𝗂𝗈𝗇𝖺𝗅 𝖼𝗋𝗂𝖺𝗆 𝖼𝗈𝗇𝗍𝖾𝗑𝗍𝗈𝗌 𝗈𝗇𝖽𝖾 𝖺 𝗆𝖺𝗋𝗀𝖾𝗆 𝖽𝖾 𝖽𝖾𝖼𝗂𝗌𝖺̃𝗈 𝗌𝖾 𝗋𝖾𝖽𝗎𝗓 𝗉𝗋𝗈𝗀𝗋𝖾𝗌𝗌𝗂𝗏𝖺𝗆𝖾𝗇𝗍𝖾. 𝖰𝗎𝖺𝗇𝖽𝗈 𝖾𝗌𝗍𝖺 𝗉𝗋𝖾𝗌𝗌𝖺̃𝗈 𝗌𝖾 𝖼𝗋𝗎𝗓𝖺 𝖼𝗈𝗆 𝗈𝗉𝗈𝗋𝗍𝗎𝗇𝗂𝖽𝖺𝖽𝖾𝗌 𝗋𝖾𝗌𝗎𝗅𝗍𝖺𝗇𝗍𝖾𝗌 𝖽𝖾 𝖼𝗈𝗇𝗍𝗋𝗈𝗅𝗈𝗌 𝖿𝗋𝖺́𝗀𝖾𝗂𝗌 𝗈𝗎 𝖺𝗉𝖾𝗇𝖺𝗌 𝖿𝗈𝗋𝗆𝖺𝗂𝗌, 𝖺 𝗋𝖺𝖼𝗂𝗈𝗇𝖺𝗅𝗂𝗓𝖺𝖼̧𝖺̃𝗈 𝗌𝗎𝗋𝗀𝖾 𝗊𝗎𝖺𝗌𝖾 𝖽𝖾 𝖿𝗈𝗋𝗆𝖺 𝖺𝗎𝗍𝗈𝗆𝖺́𝗍𝗂𝖼𝖺.
𝖠 𝖿𝗈𝗋𝗆𝖺 𝖼𝗈𝗆𝗈 𝖺 𝗉𝖾𝗋𝖼𝖾𝖼̧𝖺̃𝗈 𝖽𝖾 𝗈𝗉𝖼̧𝖺̃𝗈 𝗌𝖾 𝗆𝖺𝗇𝗂𝖿𝖾𝗌𝗍𝖺 𝖽𝖾𝗉𝖾𝗇𝖽𝖾 𝖿𝗈𝗋𝗍𝖾𝗆𝖾𝗇𝗍𝖾 𝖽𝖺 𝖼𝗎𝗅𝗍𝗎𝗋𝖺 𝗈𝗋𝗀𝖺𝗇𝗂𝗓𝖺𝖼𝗂𝗈𝗇𝖺𝗅 𝖾 𝖽𝗈 𝖾𝗇𝗊𝗎𝖺𝖽𝗋𝖺𝗆𝖾𝗇𝗍𝗈 𝗇𝖺𝖼𝗂𝗈𝗇𝖺𝗅. 𝖤𝗆 𝗉𝖺ı́𝗌𝖾𝗌 𝖽𝗈 𝗇𝗈𝗋𝗍𝖾 𝖽𝖺 𝖤𝗎𝗋𝗈𝗉𝖺, 𝗈𝗇𝖽𝖾 𝗈 𝖽𝗂𝗌𝗍𝖺𝗇𝖼𝗂𝖺𝗆𝖾𝗇𝗍𝗈 𝗁𝗂𝖾𝗋𝖺́𝗋𝗊𝗎𝗂𝖼𝗈 𝗍𝖾𝗇𝖽𝖾 𝖺 𝗌𝖾𝗋 𝗋𝖾𝖽𝗎𝗓𝗂𝖽𝗈, 𝗊𝗎𝖾𝗌𝗍𝗂𝗈𝗇𝖺𝗋 𝖽𝖾𝖼𝗂𝗌𝗈̃𝖾𝗌, 𝗉𝖾𝖽𝗂𝗋 𝖾𝗌𝖼𝗅𝖺𝗋𝖾𝖼𝗂𝗆𝖾𝗇𝗍𝗈𝗌 𝗈𝗎 𝗋𝖾𝗀𝗂𝗌𝗍𝖺𝗋 𝖽𝗂𝗌𝖼𝗈𝗋𝖽𝖺̂𝗇𝖼𝗂𝖺𝗌 𝖾́, 𝖾𝗆 𝗋𝖾𝗀𝗋𝖺, 𝗌𝗈𝖼𝗂𝖺𝗅𝗆𝖾𝗇𝗍𝖾 𝖺𝖼𝖾𝗂𝗍𝖾 𝖾 𝗂𝗇𝖼𝖾𝗇𝗍𝗂𝗏𝖺𝖽𝗈. 𝖠 𝗋𝖾𝗌𝗉𝗈𝗇𝗌𝖺𝖻𝗂𝗅𝗂𝖽𝖺𝖽𝖾 𝖾́ 𝗏𝗂𝗌𝗍𝖺 𝖼𝗈𝗆𝗈 𝗉𝖺𝗋𝗍𝗂𝗅𝗁𝖺𝖽𝖺 𝖾 𝗈 𝖾𝗑𝖾𝗋𝖼ı́𝖼𝗂𝗈 𝖽𝗈 𝗃𝗎𝗅𝗀𝖺𝗆𝖾𝗇𝗍𝗈 𝗉𝗋𝗈𝖿𝗂𝗌𝗌𝗂𝗈𝗇𝖺𝗅 𝖾́ 𝗏𝖺𝗅𝗈𝗋𝗂𝗓𝖺𝖽𝗈. 𝖬𝖾𝗌𝗆𝗈 𝗌𝗈𝖻 𝗉𝗋𝖾𝗌𝗌𝖺̃𝗈, 𝖺 𝖾𝗑𝗂𝗌𝗍𝖾̂𝗇𝖼𝗂𝖺 𝖽𝖾 𝖺𝗅𝗍𝖾𝗋𝗇𝖺𝗍𝗂𝗏𝖺𝗌 𝗋𝖾𝖺𝗂𝗌 𝗋𝖾𝖽𝗎𝗓 𝖺 𝗇𝖾𝖼𝖾𝗌𝗌𝗂𝖽𝖺𝖽𝖾 𝖽𝖾 𝗋𝖺𝖼𝗂𝗈𝗇𝖺𝗅𝗂𝗓𝖺𝖼̧𝖺̃𝗈 𝖾 𝖾𝗇𝖿𝗋𝖺𝗊𝗎𝖾𝖼𝖾 𝖺 𝗅𝗈́𝗀𝗂𝖼𝖺 𝖼𝗅𝖺́𝗌𝗌𝗂𝖼𝖺 𝖽𝗈 𝖳𝗋𝗂𝖺̂𝗇𝗀𝗎𝗅𝗈 𝖽𝖺 𝖥𝗋𝖺𝗎𝖽𝖾.
𝖮 𝖼𝖾𝗇𝖺́𝗋𝗂𝗈 𝖾́ 𝖻𝖺𝗌𝗍𝖺𝗇𝗍𝖾 𝖽𝗂𝖿𝖾𝗋𝖾𝗇𝗍𝖾 𝖾𝗆 𝖼𝗎𝗅𝗍𝗎𝗋𝖺𝗌 𝗈𝗋𝗀𝖺𝗇𝗂𝗓𝖺𝖼𝗂𝗈𝗇𝖺𝗂𝗌 𝗆𝖺𝗋𝖼𝖺𝖽𝖺𝗌 𝗉𝗈𝗋 𝗎𝗆 𝖾𝗅𝖾𝗏𝖺𝖽𝗈 𝗋𝖾𝗌𝗉𝖾𝗂𝗍𝗈 𝖺̀ 𝗁𝗂𝖾𝗋𝖺𝗋𝗊𝗎𝗂𝖺, 𝖼𝗈𝗆𝗎𝗇𝗌 𝖾𝗆 𝗏𝖺́𝗋𝗂𝖺𝗌 𝗋𝖾𝗀𝗂𝗈̃𝖾𝗌 𝖽𝖺 𝖠́𝗌𝗂𝖺. 𝖭𝖾𝗌𝗍𝖾𝗌 𝖼𝗈𝗇𝗍𝖾𝗑𝗍𝗈𝗌, 𝗈𝖻𝖾𝖽𝖾𝖼𝖾𝗋 𝖺𝗈 𝗌𝗎𝗉𝖾𝗋𝗂𝗈𝗋 𝖾́ 𝖿𝗋𝖾𝗊𝗎𝖾𝗇𝗍𝖾𝗆𝖾𝗇𝗍𝖾 𝖺𝗌𝗌𝗈𝖼𝗂𝖺𝖽𝗈 𝖺̀ 𝗅𝖾𝖺𝗅𝖽𝖺𝖽𝖾, 𝖼𝗈𝗆𝗉𝖾𝗍𝖾̂𝗇𝖼𝗂𝖺 𝖾 𝖿𝗂𝖺𝖻𝗂𝗅𝗂𝖽𝖺𝖽𝖾 𝗉𝗋𝗈𝖿𝗂𝗌𝗌𝗂𝗈𝗇𝖺𝗅. 𝖰𝗎𝖾𝗌𝗍𝗂𝗈𝗇𝖺𝗋 𝗎𝗆𝖺 𝗂𝗇𝗌𝗍𝗋𝗎𝖼̧𝖺̃𝗈 𝗉𝗈𝖽𝖾 𝗌𝖾𝗋 𝗂𝗇𝗍𝖾𝗋𝗉𝗋𝖾𝗍𝖺𝖽𝗈 𝖼𝗈𝗆𝗈 𝖽𝖾𝗌𝗋𝖾𝗌𝗉𝖾𝗂𝗍𝗈. 𝖠 𝗉𝗋𝖾𝗌𝗌𝖺̃𝗈 𝖺𝗌𝗌𝗎𝗆𝖾 𝗎𝗆𝖺 𝖽𝗂𝗆𝖾𝗇𝗌𝖺̃𝗈 𝗌𝗈𝖼𝗂𝖺𝗅 𝖾 𝗋𝖾𝗅𝖺𝖼𝗂𝗈𝗇𝖺𝗅, 𝗉𝖺𝗋𝖺 𝖺𝗅𝖾́𝗆 𝖽𝖺 𝖾𝖼𝗈𝗇𝗈́𝗆𝗂𝖼𝖺.
𝖵𝖾𝗃𝖺𝗆𝗈𝗌 𝗈 𝖼𝖺𝗌𝗈 𝖽𝖺 𝖫𝗎𝖼𝗄𝗂𝗇 𝖢𝗈𝖿𝖿𝖾𝖾. 𝖠 𝖾𝗆𝗉𝗋𝖾𝗌𝖺 𝖿𝗈𝗂 𝖿𝗎𝗇𝖽𝖺𝖽𝖺 𝖾𝗆 𝟤𝟢𝟣𝟩, 𝗋𝖾𝗀𝗂𝗌𝗍𝖺𝗇𝖽𝗈 𝗎𝗆 𝖼𝗋𝖾𝗌𝖼𝗂𝗆𝖾𝗇𝗍𝗈 𝗊𝗎𝖺𝗌𝖾 𝖾𝗑𝗉𝗅𝗈𝗌𝗂𝗏𝗈. 𝖤𝗆 𝖺𝗉𝖾𝗇𝖺𝗌 𝖽𝗈𝗂𝗌 𝖺𝗇𝗈𝗌, 𝗍𝗈𝗋𝗇𝗈𝗎-𝗌𝖾 𝗎𝗆𝖺 𝖾𝗆𝗉𝗋𝖾𝗌𝖺 𝗉𝗎́𝖻𝗅𝗂𝖼𝖺 𝖾 𝖼𝗈𝗆 𝗎𝗆𝖺 𝗋𝖾𝖽𝖾 𝖽𝖾 𝖼𝖾𝗋𝖼𝖺 𝖽𝖾 𝟦.𝟫𝟢𝟢 𝗅𝗈𝗃𝖺𝗌. 𝖠 𝖫𝗎𝖼𝗄𝗂𝗇 𝖢𝗈𝖿𝖿𝖾𝖾 𝖾𝗋𝖺 𝗇𝖺 𝖾́𝗉𝗈𝖼𝖺 𝗏𝗂𝗌𝗍𝖺 𝖼𝗈𝗆𝗈 𝗎𝗆 𝖿𝗈𝗋𝗍𝖾 𝖼𝖺𝗇𝖽𝗂𝖽𝖺𝗍𝗈 𝗉𝖺𝗋𝖺 𝗌𝖾𝗋 𝖼𝖺𝗍𝖺𝗅𝗈𝗀𝖺𝖽𝗈 𝖼𝗈𝗆𝗈 𝗈 𝗉𝗋𝗈́𝗑𝗂𝗆𝗈 𝗆𝗂𝗅𝖺𝗀𝗋𝖾 𝖺𝗌𝗂𝖺́𝗍𝗂𝖼𝗈. 𝖭𝗈 𝖾𝗇𝗍𝖺𝗇𝗍𝗈, 𝖾𝗆 𝖺𝖻𝗋𝗂𝗅 𝖽𝖾 𝟤𝟢𝟤𝟢 𝖺 𝖾𝗆𝗉𝗋𝖾𝗌𝖺 𝖺𝗇𝗎𝗇𝖼𝗂𝗈𝗎 𝗉𝗎𝖻𝗅𝗂𝖼𝖺𝗆𝖾𝗇𝗍𝖾, 𝗊𝗎𝖾 𝖺𝗉𝗋𝗈𝗑𝗂𝗆𝖺𝖽𝖺𝗆𝖾𝗇𝗍𝖾 𝖱𝖬𝖡 𝟤,𝟣𝟤 𝗆𝗂𝗅 𝗆𝗂𝗅𝗁𝗈̃𝖾𝗌 𝖾𝗆 𝗏𝖾𝗇𝖽𝖺𝗌, 𝖼𝖾𝗋𝖼𝖺 𝖽𝖾 𝟥𝟢𝟩 𝗆𝗂𝗅𝗁𝗈̃𝖾𝗌 𝖽𝖾 𝖽𝗈́𝗅𝖺𝗋𝖾𝗌 𝗇𝖺 𝖺𝗅𝗍𝗎𝗋𝖺, 𝖾𝗋𝖺𝗆 𝖿𝗂𝖼𝗍ı́𝖼𝗂𝗈𝗌, 𝗈 𝗊𝗎𝖾 𝗅𝖾𝗏𝗈𝗎 𝖺 𝗎𝗆𝖺 𝗊𝗎𝖾𝖽𝖺 𝖽𝖾 𝟩𝟧% 𝖽𝖺𝗌 𝖺𝖼̧𝗈̃𝖾𝗌 𝗇𝗎𝗆 𝗎́𝗇𝗂𝖼𝗈 𝖽𝗂𝖺. 𝖠𝗌 𝗂𝗇𝗏𝖾𝗌𝗍𝗂𝗀𝖺𝖼̧𝗈̃𝖾𝗌 𝗂𝗇𝗍𝖾𝗋𝗇𝖺𝗌 𝗆𝗈𝗌𝗍𝗋𝖺𝗋𝖺𝗆 𝗊𝗎𝖾 𝗈𝗌 𝗋𝖾𝗌𝗎𝗅𝗍𝖺𝖽𝗈𝗌 𝖾𝗋𝖺𝗆 𝖻𝖺𝗌𝖾𝖺𝖽𝗈𝗌 𝖺𝗍𝗋𝖺𝗏𝖾́𝗌 𝖽𝖾 𝗈𝗋𝖽𝖾𝗇𝗌 𝖽𝖾 𝗏𝖾𝗇𝖽𝖺 𝖿𝖺𝗅𝗌𝖺𝗌. 𝖭𝗎𝗆 𝖼𝗈𝗇𝗍𝖾𝗑𝗍𝗈 𝖾𝗆 𝗊𝗎𝖾 𝗈 𝖽𝖾𝗌𝖾𝗆𝗉𝖾𝗇𝗁𝗈 𝖾𝗌𝗍𝖺𝗏𝖺 𝖿𝗈𝗋𝗍𝖾𝗆𝖾𝗇𝗍𝖾 𝗅𝗂𝗀𝖺𝖽𝗈 𝖺 𝗈𝖻𝗃𝖾𝗍𝗂𝗏𝗈𝗌 𝖺𝗆𝖻𝗂𝖼𝗂𝗈𝗌𝗈𝗌, 𝖺 𝗉𝗋𝖾𝗌𝗌𝖺̃𝗈 𝗉𝗈𝗋 𝗋𝖾𝗌𝗎𝗅𝗍𝖺𝖽𝗈𝗌 𝖾𝗑𝖼𝖾𝗅𝖾𝗇𝗍𝖾𝗌 𝖺𝖼𝖺𝖻𝗈𝗎 𝗉𝗈𝗋, 𝖽𝖾 𝖺𝗅𝗀𝗎𝗆𝖺 𝖿𝗈𝗋𝗆𝖺, 𝗇𝗈𝗋𝗆𝖺𝗅𝗂𝗓𝖺𝗋 𝖺 𝗆𝖺𝗇𝗂𝗉𝗎𝗅𝖺𝖼̧𝖺̃𝗈 𝖽𝖾 𝗇𝗎́𝗆𝖾𝗋𝗈𝗌.
𝖭𝖺𝗌 𝗈𝗋𝗀𝖺𝗇𝗂𝗓𝖺𝖼̧𝗈̃𝖾𝗌 𝖽𝖾 𝗆𝖺𝗍𝗋𝗂𝗓 𝗅𝖺𝗍𝗂𝗇𝗈-𝖾𝗎𝗋𝗈𝗉𝖾𝗂𝖺 𝗈𝗎 𝗅𝖺𝗍𝗂𝗇𝗈-𝖺𝗆𝖾𝗋𝗂𝖼𝖺𝗇𝖺, 𝖺 𝖽𝗂𝗇𝖺̂𝗆𝗂𝖼𝖺 𝖺𝗌𝗌𝗎𝗆𝖾 𝖼𝗈𝗇𝗍𝗈𝗋𝗇𝗈𝗌 𝗉𝗋𝗈́𝗉𝗋𝗂𝗈𝗌. 𝖠𝗌 𝗋𝖾𝗅𝖺𝖼̧𝗈̃𝖾𝗌 𝗉𝖾𝗌𝗌𝗈𝖺𝗂𝗌, 𝖺 𝗉𝗋𝗈𝗑𝗂𝗆𝗂𝖽𝖺𝖽𝖾 𝖼𝗈𝗆 𝖺 𝗅𝗂𝖽𝖾𝗋𝖺𝗇𝖼̧𝖺 𝖾 𝖺𝗌 𝗅𝖾𝖺𝗅𝖽𝖺𝖽𝖾𝗌 𝗂𝗇𝖿𝗈𝗋𝗆𝖺𝗂𝗌 𝖽𝖾𝗌𝖾𝗆𝗉𝖾𝗇𝗁𝖺𝗆 𝗎𝗆 𝗉𝖺𝗉𝖾𝗅 𝖼𝖾𝗇𝗍𝗋𝖺𝗅. 𝖠 𝗉𝗋𝖾𝗌𝗌𝖺̃𝗈 𝗆𝖺𝗇𝗂𝖿𝖾𝗌𝗍𝖺-𝗌𝖾 𝖿𝗋𝖾𝗊𝗎𝖾𝗇𝗍𝖾𝗆𝖾𝗇𝗍𝖾 𝖺𝗍𝗋𝖺𝗏𝖾́𝗌 𝖽𝖾 𝖾𝗑𝗉𝖾𝖼𝗍𝖺𝗍𝗂𝗏𝖺𝗌 𝗇𝖺̃𝗈 𝗏𝖾𝗋𝖻𝖺𝗅𝗂𝗓𝖺𝖽𝖺𝗌, 𝖿𝖺𝗏𝗈𝗋𝖾𝗌 𝖺𝖼𝗎𝗆𝗎𝗅𝖺𝖽𝗈𝗌 𝗈𝗎 𝖼𝗈𝗆𝗉𝗋𝗈𝗆𝗂𝗌𝗌𝗈𝗌 𝗂𝗆𝗉𝗅ı́𝖼𝗂𝗍𝗈𝗌. 𝖠 𝗈𝗉𝗈𝗋𝗍𝗎𝗇𝗂𝖽𝖺𝖽𝖾 𝗇𝖺̃𝗈 𝗋𝖾𝗌𝗎𝗅𝗍𝖺 𝖺𝗉𝖾𝗇𝖺𝗌 𝖽𝖾 𝖿𝖺𝗅𝗁𝖺𝗌 𝖽𝖾 𝖼𝗈𝗇𝗍𝗋𝗈𝗅𝗈, 𝗆𝖺𝗌 𝗍𝖺𝗆𝖻𝖾́𝗆 𝖽𝖺 𝖿𝗅𝖾𝗑𝗂𝖻𝗂𝗅𝗂𝖽𝖺𝖽𝖾 𝗇𝖺 𝗂𝗇𝗍𝖾𝗋𝗉𝗋𝖾𝗍𝖺𝖼̧𝖺̃𝗈 𝖽𝖺𝗌 𝗋𝖾𝗀𝗋𝖺𝗌. 𝖠 𝗋𝖺𝖼𝗂𝗈𝗇𝖺𝗅𝗂𝗓𝖺𝖼̧𝖺̃𝗈 𝖺𝗉𝗈𝗂𝖺-𝗌𝖾, 𝗆𝗎𝗂𝗍𝖺𝗌 𝗏𝖾𝗓𝖾𝗌, 𝗇𝖺 𝗂𝖽𝖾𝗂𝖺 𝖽𝖾 𝗉𝗋𝗈𝗍𝖾𝗀𝖾𝗋 𝗈 𝗀𝗋𝗎𝗉𝗈, 𝖺 𝖾𝗊𝗎𝗂𝗉𝖺 𝗈𝗎 𝖺 𝗅𝗂𝖽𝖾𝗋𝖺𝗇𝖼̧𝖺. 𝖤𝗌𝗍𝖺𝗌 𝖽𝗂𝖿𝖾𝗋𝖾𝗇𝖼̧𝖺𝗌 𝖼𝗎𝗅𝗍𝗎𝗋𝖺𝗂𝗌 𝗍𝖾̂𝗆 𝗂𝗆𝗉𝗅𝗂𝖼𝖺𝖼̧𝗈̃𝖾𝗌 𝖽𝗂𝗋𝖾𝗍𝖺𝗌 𝗉𝖺𝗋𝖺 𝖺 𝗉𝗋𝖾𝗏𝖾𝗇𝖼̧𝖺̃𝗈 𝖽𝖺 𝖿𝗋𝖺𝗎𝖽𝖾. 𝖢𝗈𝗇𝗍𝗋𝗈𝗅𝗈𝗌 𝖻𝖾𝗆 𝖽𝖾𝗌𝖾𝗇𝗁𝖺𝖽𝗈𝗌, 𝖼𝗈́𝖽𝗂𝗀𝗈𝗌 𝖽𝖾 𝖼𝗈𝗇𝖽𝗎𝗍𝖺 𝗋𝗈𝖻𝗎𝗌𝗍𝗈𝗌 𝖾 𝖼𝖺𝗇𝖺𝗂𝗌 𝖽𝖾 𝖽𝖾𝗇𝗎́𝗇𝖼𝗂𝖺 𝖿𝗈𝗋𝗆𝖺𝗂𝗌 𝗉𝗈𝖽𝖾𝗆 𝗋𝖾𝗏𝖾𝗅𝖺𝗋-𝗌𝖾 𝗂𝗇𝖾𝖿𝗂𝖼𝖺𝗓𝖾𝗌 𝗌𝖾 𝖺 𝖼𝗎𝗅𝗍𝗎𝗋𝖺 𝗈𝗋𝗀𝖺𝗇𝗂𝗓𝖺𝖼𝗂𝗈𝗇𝖺𝗅 𝖽𝖾𝗌𝖾𝗇𝖼𝗈𝗋𝖺𝗃𝖺𝗋 𝖺 𝗌𝗎𝖺 𝗎𝗍𝗂𝗅𝗂𝗓𝖺𝖼̧𝖺̃𝗈. 𝖰𝗎𝖺𝗇𝖽𝗈 𝗈𝗌 𝖼𝗈𝗅𝖺𝖻𝗈𝗋𝖺𝖽𝗈𝗋𝖾𝗌 𝗇𝖺̃𝗈 𝖺𝖼𝗋𝖾𝖽𝗂𝗍𝖺𝗆 𝗊𝗎𝖾 𝗉𝗈𝖽𝖾𝗆 𝗅𝖾𝗏𝖺𝗇𝗍𝖺𝗋 𝗉𝗋𝖾𝗈𝖼𝗎𝗉𝖺𝖼̧𝗈̃𝖾𝗌 𝗌𝖾𝗆 𝖼𝗈𝗇𝗌𝖾𝗊𝗎𝖾̂𝗇𝖼𝗂𝖺𝗌 𝗇𝖾𝗀𝖺𝗍𝗂𝗏𝖺𝗌, 𝖺 𝗈𝗉𝗈𝗋𝗍𝗎𝗇𝗂𝖽𝖺𝖽𝖾 𝗉𝖺𝗋𝖺 𝖺 𝖿𝗋𝖺𝗎𝖽𝖾 𝖽𝖾𝗂𝗑𝖺 𝖽𝖾 𝗌𝖾𝗋 𝖺𝗉𝖾𝗇𝖺𝗌 𝗉𝗋𝗈𝖼𝖾𝗌𝗌𝗎𝖺𝗅 𝖾 𝗉𝖺𝗌𝗌𝖺 𝖺 𝗌𝖾𝗋 𝖾𝗌𝗍𝗋𝗎𝗍𝗎𝗋𝖺𝗅. 𝖠 𝖺𝗎𝗌𝖾̂𝗇𝖼𝗂𝖺 𝖽𝖾 𝗌𝖾𝗀𝗎𝗋𝖺𝗇𝖼̧𝖺 𝗉𝗌𝗂𝖼𝗈𝗅𝗈́𝗀𝗂𝖼𝖺 𝖼𝗋𝗂𝖺 𝗈 𝗍𝖾𝗋𝗋𝖾𝗇𝗈 𝖿𝖾́𝗋𝗍𝗂𝗅 𝗉𝖺𝗋𝖺 𝖺 𝗇𝗈𝗋𝗆𝖺𝗅𝗂𝗓𝖺𝖼̧𝖺̃𝗈 𝖽𝗈 𝖽𝖾𝗌𝗏𝗂𝗈.
𝖤𝗆 𝖼𝗈𝗇𝖼𝗅𝗎𝗌𝖺̃𝗈, 𝖺 𝗉𝗋𝖾𝗏𝖾𝗇𝖼̧𝖺̃𝗈 𝖾𝖿𝗂𝖼𝖺𝗓 𝖽𝖺 𝖿𝗋𝖺𝗎𝖽𝖾 𝖾𝗑𝗂𝗀𝖾, 𝗉𝗈𝗋 𝗂𝗌𝗌𝗈, 𝗎𝗆𝖺 𝖺𝖻𝗈𝗋𝖽𝖺𝗀𝖾𝗆 𝗆𝖺𝗂𝗌 𝖺𝗆𝗉𝗅𝖺. 𝖲𝖾𝗇𝖽𝗈 𝖺𝗌𝗌𝗂𝗆, 𝗂𝗆𝗉𝗈𝗋𝗍𝖺 𝖺𝗏𝖺𝗅𝗂𝖺𝗋 𝗌𝖾 𝗈𝗌 𝖼𝗈𝗅𝖺𝖻𝗈𝗋𝖺𝖽𝗈𝗋𝖾𝗌 𝖽𝗂𝗌𝗉𝗈̃𝖾𝗆 𝖽𝖾 𝗈𝗉𝖼̧𝗈̃𝖾𝗌 𝗋𝖾𝖺𝗂𝗌, 𝗌𝖾 𝗈𝗌 𝗆𝖾𝖼𝖺𝗇𝗂𝗌𝗆𝗈𝗌 𝖽𝖾 𝖾𝗌𝖼𝖺𝗅𝗈𝗇𝖺𝗆𝖾𝗇𝗍𝗈 𝖿𝗎𝗇𝖼𝗂𝗈𝗇𝖺𝗆 𝗇𝖺 𝗉𝗋𝖺́𝗍𝗂𝖼𝖺 𝖾 𝗌𝖾 𝖺 𝗅𝗂𝖽𝖾𝗋𝖺𝗇𝖼̧𝖺 𝗍𝗈𝗅𝖾𝗋𝖺 𝗈 𝗊𝗎𝖾𝗌𝗍𝗂𝗈𝗇𝖺𝗆𝖾𝗇𝗍𝗈 𝖼𝗈𝗇𝗌𝗍𝗋𝗎𝗍𝗂𝗏𝗈. 𝖨𝗇𝗍𝖾𝗀𝗋𝖺𝗋 𝖺 𝗉𝖾𝗋𝖼𝖾𝖼̧𝖺̃𝗈 𝖽𝖾 𝖾𝗌𝖼𝗈𝗅𝗁𝖺 𝗇𝖺 𝗅𝖾𝗂𝗍𝗎𝗋𝖺 𝖽𝗈 𝖳𝗋𝗂𝖺̂𝗇𝗀𝗎𝗅𝗈 𝖽𝖺 𝖥𝗋𝖺𝗎𝖽𝖾 𝗉𝖾𝗋𝗆𝗂𝗍𝖾 𝖼𝗈𝗆𝗉𝗋𝖾𝖾𝗇𝖽𝖾𝗋 𝗆𝖾𝗅𝗁𝗈𝗋 𝗈 𝖼𝗈𝗆𝗉𝗈𝗋𝗍𝖺𝗆𝖾𝗇𝗍𝗈 𝗁𝗎𝗆𝖺𝗇𝗈 𝗇𝖺𝗌 𝗈𝗋𝗀𝖺𝗇𝗂𝗓𝖺𝖼̧𝗈̃𝖾𝗌 𝖾 𝗋𝖾𝖿𝗈𝗋𝖼̧𝖺𝗋 𝗆𝗈𝖽𝖾𝗅𝗈𝗌 𝖽𝖾 𝗀𝗈𝗏𝖾𝗋𝗇𝖺𝖼̧𝖺̃𝗈 𝗆𝖺𝗂𝗌 𝖾́𝗍𝗂𝖼𝗈𝗌, 𝗋𝖾𝗌𝗉𝗈𝗇𝗌𝖺́𝗏𝖾𝗂𝗌 𝖾 𝗌𝗎𝗌𝗍𝖾𝗇𝗍𝖺́𝗏𝖾𝗂𝗌.
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Doutorada em Gestão, tem um MBA, um mestrado e uma licenciatura em
Economia. As suas áreas de investigação são Políticas Públicas,
Parcerias Público-Privadas e Gestão de Risco. Tem mais de 15 anos de
experiência profissional em empresas estatais.
IN "NASCER DO SOL"- 12/03/26 .
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