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Abstract(s)
Atualmente, o mundo empresarial é dominado por uma concorrência feroz que empurra as empresas para um desempenho quase utópico para se manterem no topo do seu setor atividade. Procurando melhorias contínuas em todos os processos internos para aumentar seus lucros.
Numa economia global em expansão e evolução constante, os riscos aumentam em maneira exponencial, empresas tem de enfrentar e evitar muitas armadilhas que as ameaça. Por causa disso, os líderes são obrigados a fortalecer a estrutura de controlo interno para se protegerem o máximo possível.
A auditoria interna cumpre exatamente esse papel. Este é o órgão que permite garantir a efetividade de todos os procedimentos implementados e possibilitar aos gestores a oportunidade decidir com todo conhecimento de causa e com os riscos mínimos. Esta função de auditoria excede o aspeto financeiro e aborda todos departamentos internos da organização.
Deste modo, o presente relatório está dividido em cinco capítulos fundamentais, procurando analisar se, de facto, existe uma contribuição da auditoria interna para a gestão mais eficiente e eficaz de uma organização.
Para atingir o objetivo definido, efetuou-se uma revisão de literatura acerca das origens, principais conceitos, normas e competências inerente à atividade de auditoria interna, a partir da qual se procedeu à elaboração das perguntas de investigação.
Today, the business world is dominated by fierce competition that pushes for near utopian performance to remain at the top of its business sector. Looking for continuous improvements in all internal processes to increase your profits. In a booming and evolving global economy, risks increase exponentially, companies must face and avoid many pitfalls that threaten them. Because of this, leaders are required to strengthen the internal control structure to protect themselves as much as possible. Internal audit fulfils exactly this role. This is the body that ensures the effectiveness of all procedures implemented and allows managers the opportunity to decide with all knowledge of the cause and the minimum risks. This audit function exceeds the financial aspect and addresses all internal departments of the organization. Accordingly, this report is divided into five key chapters, seeking to analyse whether there is in fact a contribution from internal audit to the most efficient and effective management of an organization. In order to achieve the defined objective, a literature review was performed about the origins, main concepts, norms and competencies inherent to the internal audit activity, from which the research questions were elaborated.
Today, the business world is dominated by fierce competition that pushes for near utopian performance to remain at the top of its business sector. Looking for continuous improvements in all internal processes to increase your profits. In a booming and evolving global economy, risks increase exponentially, companies must face and avoid many pitfalls that threaten them. Because of this, leaders are required to strengthen the internal control structure to protect themselves as much as possible. Internal audit fulfils exactly this role. This is the body that ensures the effectiveness of all procedures implemented and allows managers the opportunity to decide with all knowledge of the cause and the minimum risks. This audit function exceeds the financial aspect and addresses all internal departments of the organization. Accordingly, this report is divided into five key chapters, seeking to analyse whether there is in fact a contribution from internal audit to the most efficient and effective management of an organization. In order to achieve the defined objective, a literature review was performed about the origins, main concepts, norms and competencies inherent to the internal audit activity, from which the research questions were elaborated.
Description
Relatório de estágio
Versão final (Esta versão contém as críticas e sugestões dos elementos do júri)
Keywords
Auditoria interna Controlo interno Sistema de controlo interno Eficiência Internal control system Efficiency Internal control Internal audit