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Abstract(s)
Segundo Bedford (2018), o risco de auditoria é o grau de exposição do auditor perante a sua segurança em opinar sobre a condição económica e financeira da empresa auditada através das suas demonstrações financeiras.
Com a Lei SOX a focar-se no controlo interno, na sua monitorização e garantia de eficácia, este fica mais rigoroso e é expectável que o risco relacionado seja mais reduzido.
No seguimento das afirmações acima, esta dissertação tem como objetivo perceber qual a perspectiva do auditor externo sobre o nível dos controlos das empresas que audita, qual a abordagem de auditoria mais utilizada e se são testados, de forma suficiente, os controlos das empresas. Com isto, o propósito é perceber quais seriam as consequências a nível de redução do trabalho e risco de auditoria, se fosse implementada em Portugal, uma Lei como a SOX.
Esta dissertação está dividida em duas partes principais: a revisão de literatura e o estudo empírico.
A revisão de literatura começou pelos conceitos fundamentais para o trabalho, nomeadamente o conceito de auditoria, de risco de auditoria, fraude, controlo interno e a relação do anterior, com a Lei SOX e com a redução do risco de auditoria.
A opção metodológica escolhida foi a entrevista, porque permite ao entrevistador obter uma melhor percepção da opinião dos entrevistados, assim como as devidas justificações para as suas opiniões sobre o tema, mais do que apenas uma simples classificação não sustentada.
Os resultados obtidos permitem concluir que, devido ao tecido empresarial português ser composto, na sua maioria, por PMEs, ainda há um longo caminho a percorrer a nível do controlo interno nas mesmas. No caso das empresas de maiores dimensões e cotadas, os controlos implementados são eficazes (na sua maioria) pelo que seria benéfico uma maior supervisão e eventualmente a implementação de uma lei como a SOX.
According to Bedford (2018), the audit risk is the degree of the auditor's exposure to his / her safety in giving an opinion on the economic and financial condition of the audited company through its financial statements. With the SOX Law focusing on internal control, monitoring and ensuring effectiveness, it becomes more rigorous and the related risk is expected to be reduced. Following on from the statements above, this dissertation aims to understand the external auditor's perspective on the level of controls of the companies he audits, which audit approach is most used and whether the controls of the companies are sufficiently tested. With this, the purpose is to understand what the consequences would be in terms of job reduction and audit risk, if a Law such as SOX were implemented in Portugal. This dissertation is divided into two main parts: the literature review and the empirical study. The literature review started with the fundamental concepts for this dissertation, mainly the concepts of audit, audit risk, fraud, internal control and the relationship of the previous with the SOX Law and with the reduction of audit risk. The methodological option chosen was the interview, because it allows the interviewer to obtain a better perception of the interviewees' opinion, as well as the proper justifications for their opinions on the topic, more than just a simple unsustainable classification. The results obtained allow us to conclude that, due to the Portuguese business fabric being mostly composed of PMEs (small, medium companies), there is still a long way to go in terms of internal control in them. In the case of larger and listed companies, the controls implemented are effective (most of them) so it would be beneficial to have a greater supervision and eventually the implementation of a law like SOX.
According to Bedford (2018), the audit risk is the degree of the auditor's exposure to his / her safety in giving an opinion on the economic and financial condition of the audited company through its financial statements. With the SOX Law focusing on internal control, monitoring and ensuring effectiveness, it becomes more rigorous and the related risk is expected to be reduced. Following on from the statements above, this dissertation aims to understand the external auditor's perspective on the level of controls of the companies he audits, which audit approach is most used and whether the controls of the companies are sufficiently tested. With this, the purpose is to understand what the consequences would be in terms of job reduction and audit risk, if a Law such as SOX were implemented in Portugal. This dissertation is divided into two main parts: the literature review and the empirical study. The literature review started with the fundamental concepts for this dissertation, mainly the concepts of audit, audit risk, fraud, internal control and the relationship of the previous with the SOX Law and with the reduction of audit risk. The methodological option chosen was the interview, because it allows the interviewer to obtain a better perception of the interviewees' opinion, as well as the proper justifications for their opinions on the topic, more than just a simple unsustainable classification. The results obtained allow us to conclude that, due to the Portuguese business fabric being mostly composed of PMEs (small, medium companies), there is still a long way to go in terms of internal control in them. In the case of larger and listed companies, the controls implemented are effective (most of them) so it would be beneficial to have a greater supervision and eventually the implementation of a law like SOX.
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Keywords
Auditoria interna Auditoria externa Controlo interno Lei SOX Risco de auditoria Internal audit External audit Internal control SOX law Audit risk