Due Diligence Associated with Risk Management and Linked to Management Control
Due Diligence Associated with Risk Management and Linked to Management Control

Summary/Abstract: Objective: Due Diligence is considered an internal practice that analyzes and identifies the actual situation of an organization. Having a strategic relevance and impact on Mergers and Acquisitions, it provides a solid foundation for the final decision or negotiation. Given this relevance, it is considered an input for Man- agement tools to have information precisely collected and oriented.Methodology: The aim of this article is to confirm, through empirical research, namely a case study, conducted in Portuguese enterprises, the importance of Due Diligence and its role in Risk Management, assessing its usefulness as a man- agement control tool and its potential impact on the performance of Portuguese SMEs.Findings: Managers recognize that there is a lack of empirical research in this area, especially in terms of its impact on SMEs.Value added: Few studies relate to the practices of Due Diligence associated with Risk Management and linked to Management control in SMEs in order to increase transparency and performance.Recommendations: This study confirms the contribution Due Diligence can have to Risk Management and the consequent impact on performance when used linked to a Management control tool.

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