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Abstract(s)
Na sequência da crise financeira e de valores existentes na sociedade, o Estado não consegue suprir as crescentes desigualdades sociais. As instituições de carácter social aparecem como suporte a esta realidade. Estas sobrevivem de apoios da sociedade civil, sob a forma de donativos, heranças, doações, legados, entre outras.
Deste modo, é fundamental que estas Instituições disponham de uma auditoria financeira realizada por entidade independente, uma vez que há a necessidade de transparência na apresentação da sua atividade à sociedade em geral, perspetiva que a Liga Portuguesa Contra o Cancro – Núcleo Regional do Norte (LPCC-NRN) acolhe, apesar de não existir obrigatoriedade, esta subcontrata auditorias operacional e financeira de forma permanente.
O presente trabalho, pretende analisar a importância da auditoria financeira para os Stakeholders, na LPCC-NRN, demonstrando que, embora existam diferentes perspetivas, todos os Stakeholders têm vantagens aquando da realização das diversas auditorias.
Este trabalho foi realizado em simultâneo com um estágio numa empresa de auditoria, de forma a permitir que existisse um estudo enquadrador e prático no âmbito desta temática.
Realçamos as diferentes perspetivas sobre a Instituição pelos Stakeholders. Colaboradores e Diretores evidenciam uma preocupação constante no bom desempenho, tanto a nível da prestação dos serviços como a nível financeiro. Diferente visão têm os Fornecedores que se focam no bom desempenho financeiro, deixando de parte o real motivo de existência da organização. Por sua vez, os Utentes do Rastreio Mamário, dão o devido valor a esta Instituição, avaliando de forma muito positiva todos os parâmetros analisados. Estes esperam da Instituição uma boa performance no momento em que recorrem aos seus serviços.
In the sequence of the financial crises and the values existent in society, the State cannot provide the growing social inequalities. The social institutions appear as support to this reality. These survive with civil society support, under the form of donations, inheritances, gifts, bequests, among others. Thus, it is essential that these institutions are provided of a financial audit conducted by an independent entity, once there is the need for transparency in the presentation of its activity to society in general, perspective that the Portuguese League Against Cancer - Northern Regional Centre (PLAC-NRN) accepts, despite the absence of obligatoriness, this subcontracts operational and financial audits, permanently. The present work, pretends to analyse the importance of financial audit to the stakeholders, in the PLAC – NRC, demonstrating that, although there are different perspectives, all the stakeholders have advantages when performing the various audits. This work was carried out simultaneously with an internship in an auditing firm, in order to allow the existence of a practical and framed study as part of this theme. We highlight the different perspectives about the Institution in what concerns Stakeholders, employees and Directors, who show a constant concern for good performance both in the provision of services such as at the financial level. Different visions have the Suppliers that focus on the good financial performance, leaving aside the real motive of the organization existence. In turn, the Users of the Breast Screening, give to this institution the due value, evaluating very positively all analysed parameters. They expect the Institution a good performance when making use of their services.
In the sequence of the financial crises and the values existent in society, the State cannot provide the growing social inequalities. The social institutions appear as support to this reality. These survive with civil society support, under the form of donations, inheritances, gifts, bequests, among others. Thus, it is essential that these institutions are provided of a financial audit conducted by an independent entity, once there is the need for transparency in the presentation of its activity to society in general, perspective that the Portuguese League Against Cancer - Northern Regional Centre (PLAC-NRN) accepts, despite the absence of obligatoriness, this subcontracts operational and financial audits, permanently. The present work, pretends to analyse the importance of financial audit to the stakeholders, in the PLAC – NRC, demonstrating that, although there are different perspectives, all the stakeholders have advantages when performing the various audits. This work was carried out simultaneously with an internship in an auditing firm, in order to allow the existence of a practical and framed study as part of this theme. We highlight the different perspectives about the Institution in what concerns Stakeholders, employees and Directors, who show a constant concern for good performance both in the provision of services such as at the financial level. Different visions have the Suppliers that focus on the good financial performance, leaving aside the real motive of the organization existence. In turn, the Users of the Breast Screening, give to this institution the due value, evaluating very positively all analysed parameters. They expect the Institution a good performance when making use of their services.
Description
Nota: 15 valores
Keywords
Auditoria financeira Transparência Desempenho Responsabilidade Financial Audita Performance Responsibility Transparency