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Authors
Advisor(s)
Abstract(s)
Com as crescentes mudanças no cenário económico mundial, houve necessidade de uma transformação na forma em como os serviços passaram a ser oferecidos em qualquer ramo de negócio. Em consequência, emergiram diversos profissionais que se adaptaram com a finalidade de terem sucesso no novo mercado de trabalho, entre os quais se encontram os profissionais de consultoria, como é o caso da entidade acolhedora do estágio curricular. Quando foi constituída, tal como na maioria das pequenas e médias empresas, não houve uma preocupação por parte da empresa em desenvolver sofisticados controlos, visto que não apresentava volume de trabalho que os justificasse. Contudo, com a obtenção de novos clientes e admissão de novos colaboradores, surgiu a necessidade de implementar controlos de modo a uniformizar as operações e assim, aumentar a produtividade e eficiência da empresa. Além dessa padronização, um sistema de controlo é essencial a fim de assegurar um nível razoável de confiabilidade e integridade dos registos, relatórios e informações. O objetivo deste relatório consistiu em analisar os atuais controlos adotados pela entidade tendo em conta os riscos do negócio, identificar possíveis falhas e propor melhorias. São diversos os modelos de controlo aplicados nas diferentes estruturas organizacionais, sendo que foi utilizado a combinação do COSO e do CoCo no intuito de comparar com o sistema de controlo existente na entidade. Por meio de questionários, matriz de risco e processos e de situações acompanhadas no decorrer deste estágio, foi possível verificar algumas falhas nos procedimentos efetuados e, por essa razão, foram sugeridas medidas adequadas a fim de ser obtida uma maior eficiência e eficácia das operações.
With growing changes on world economic environment, a need to alter the way services were offered in every industry was real. Different professionals emerged, as a result of the actual company’s needs, in order to get success in the job market, such as auditor professionals, as is the case of the curricula entity of this internship experience. When the entity was founded, as in most of small and medium size entities, there were no concerns about sophisticated controls, because the work volume was not enough to justify that. However, with customer portfolio increasing and new workers admitted, the need for controls implementation became a reality, as a way to standardize operations and so, develop company’s performance and efficiency. And a internal control system is essential to get a reasonable level of liability and integrity’s of reports, information and records. The purpose of this report is to analyze actual controls adopted by the entity, considering business risks, to identify weaknesses and to propose improvements. Different control frameworks are used in different organizations. We used COSO and CoCo to assess the control system used by the entity. Through questionnaires, risk mapping and risk/process matrix, and several operations followed during our internship, we were able to identify some improvements in the existing control procedures and, so, we suggested adequate actions in order to achieve an more efficient and effective control of operations.
With growing changes on world economic environment, a need to alter the way services were offered in every industry was real. Different professionals emerged, as a result of the actual company’s needs, in order to get success in the job market, such as auditor professionals, as is the case of the curricula entity of this internship experience. When the entity was founded, as in most of small and medium size entities, there were no concerns about sophisticated controls, because the work volume was not enough to justify that. However, with customer portfolio increasing and new workers admitted, the need for controls implementation became a reality, as a way to standardize operations and so, develop company’s performance and efficiency. And a internal control system is essential to get a reasonable level of liability and integrity’s of reports, information and records. The purpose of this report is to analyze actual controls adopted by the entity, considering business risks, to identify weaknesses and to propose improvements. Different control frameworks are used in different organizations. We used COSO and CoCo to assess the control system used by the entity. Through questionnaires, risk mapping and risk/process matrix, and several operations followed during our internship, we were able to identify some improvements in the existing control procedures and, so, we suggested adequate actions in order to achieve an more efficient and effective control of operations.
Description
Relatório de Estágio
apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação do Mestre
Carlos Manuel Antunes Mendes
“Esta versão contém as críticas e sugestões dos elementos do júri”
Keywords
Controlos internos Consultoria fiscal Gestão do risco Matriz de risco Internal controls Risk management Risk matrix Tax consulting