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Authors
Abstract(s)
Toda e qualquer entidade deve ter no seu seio controlos internos que, por muito
rudimentares que sejam, limitem os riscos associados. Neste contexto, além de serem
avaliados os controlos instituídos na entidade, foi também avaliada a sua estrutura de
gestão e os precedimentos de auditoria interna que poderiam ser aplicados.
Neste estudo, a entidade analisada não apresentava uma estrutura de gestão(1) definida e,
a mesma iria passar por algumas mudanças a nível operacional, considerando estes
pontos, viu-se a necessidade de reestruturar(2) a mesma. Esta entidade não apresentava
também nenhum procedimento de controlo interno(3) implementado nas transações e
procedimentos mais rotineiros e, por esse motivo, foi necessárrio criar alguns
procedimentos de controlo interno que combatessem os riscos associados às transações
mais rotineiras; para facilitar esta implementação e avaliar a eficácia e eficiência dos
mesmos abordou-se o tema da auditoria interna(4), de forma a dar a conhecer esses
valores à entidade e aplicá-los na análise da fiscalização aos controlos.
Com base em entrevistas realizadas aos funcionários da entidade acolhedora, foi possível
compreender as maiores deficiências da organização e, consequentemente fazer face às
mesmas.
Este estudo revela-se importante para a literatura na medida em que a entidade analisada
é uma Fundação e de dimensão muito reduzida e, pretende mostrar que mesmo entidades
com menores dimensões têm vantagens em aplicar bons princípios de controlo interno e
praticar uma boa gestão.
Each and every entity must have in its core, internal controls that however rudimentary they may be, limit the associated risks. In this context, in addition to evaluating the controls established in the entity, its management structure and the internal audit procedures that could be applied were also evaluated. In this study, the entity analyzed did not have a defined management (1) structure and it would undergo some changes at an operational level. Considering these points, there was a need to restructure(2). This entity also did not have any internal control procedures(3) implemented in routine transactions and procedures, and, for this reason, it was necessary to create some internal control procedures that would combat the risks associated with the routine transactions; To facilitate this implementation and evaluate their effectiveness and efficiency, the topic of internal auditing (4) was addressed in order to make these values known to the entity and apply them in the analysis of fiscalization to the controls. Based on surveys carried out with the host entity's employees, it was possible to understand the organization's greatest deficiencies and, consequently, address them. This study proves to be important for the literature as the entity analyzed is a very small Foundation, as it aims to show that even smaller entities have advantages in applying good internal control principles and practicing good management.
Each and every entity must have in its core, internal controls that however rudimentary they may be, limit the associated risks. In this context, in addition to evaluating the controls established in the entity, its management structure and the internal audit procedures that could be applied were also evaluated. In this study, the entity analyzed did not have a defined management (1) structure and it would undergo some changes at an operational level. Considering these points, there was a need to restructure(2). This entity also did not have any internal control procedures(3) implemented in routine transactions and procedures, and, for this reason, it was necessary to create some internal control procedures that would combat the risks associated with the routine transactions; To facilitate this implementation and evaluate their effectiveness and efficiency, the topic of internal auditing (4) was addressed in order to make these values known to the entity and apply them in the analysis of fiscalization to the controls. Based on surveys carried out with the host entity's employees, it was possible to understand the organization's greatest deficiencies and, consequently, address them. This study proves to be important for the literature as the entity analyzed is a very small Foundation, as it aims to show that even smaller entities have advantages in applying good internal control principles and practicing good management.
Description
Keywords
Gestão Reestruturação Controlo interno Auditoria interna Management Internal auditing Restructuring Internal control