INFORMED AND FREE CONSENT

FOR PARTICIPATION IN SCIENTIFIC RESEARCH

Information to the participant:

This study is being developed as part of a research study taking place at the University of Trás-os-Montes and Alto Douro (UTAD).

This study is not funded by any fund or research grant and was approved by the UTAD Ethics Committee.

The study aims  to understand the importance of implementing internal audit to combat accounting fraud in organizations.

The experimental procedure will be done in a single moment and your participation in the study consists of obtaining your opinion on whether the implementation of internal audit in organizations helps in combating fraud within organizations by completing the questionnaire. The selection of participants is random, the data collected present the Likert scale and then statistical analyses are made using the SPSS and data collection is carried out via electronic forms.

All methods used are safe, and there are no significant risks expected associated with participation in the study. Your participation does not include any financial or other compensation and does not entail any costs for you.

Your participation in the study is strictly voluntary: you can freely choose to participate or not to participate. If you choose to participate, you can stop participating at any time without having to provide any justification and without any penalty. In addition to being voluntary, participation is also anonymous and confidential. 

The data obtained are intended for statistical treatment only and no response will be analyzed or reported individually. At no point in the study do you need to identify yourself.

The study has as principal investigator Diamantina Amélia Parckings Tauro Cumbana, email: daptcumbana22@yahoo.com, who you can contact if you want to clarify doubts or share any comments.

On behalf of the research team, I express our thanks for your participation in this study and reiterate our readiness for any further clarifications.