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Publication
Influência da auditoria no risco de inventários: estudo de caso - estágio numa SROC
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.6 MB | Adobe PDF |
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Abstract(s)
Resumo
A Auditoria Financeira desempenha um papel fundamental nas entidades que requerem estes serviços, podendo ser de carácter obrigatório ou facultativo, conforme as características das empresas. A Certificação Legal das Contas, emitida pelos Revisores Oficiais de Contas, tem como objetivo emitir uma imagem verdadeira, transparente e fidedigna das contas apresentadas no final de cada ano fiscal com a finalidade de apresentar a clientes, investidores, acionistas, entidades públicas, entre outros.
Uma das áreas a serem avaliadas pelos profissionais de auditoria é a rubrica de Inventários, tema que irá ter principal enfoque neste estudo, esta rubrica requer uma considerável atenção devido ao facto de ser bastante suscetível a erros, falhas ou fraudes.
Os Sistemas de Controlo Interno das entidades devem também concentrar medidas para a gestão de riscos desta mesma rubrica, fomentando diversos princípios e medidas que consigam mitigar ou eliminar as ameaças a que os Inventários estão expostos. O risco é bastante referido neste tema visto que é uma área de fácil distorção e manipulação de dados.
Previamente, a auditoria efetua uma análise ao Sistema de Controlo Interno da entidade para determinar a extensão dos respetivos procedimentos a realizar dependendo, assim, da eficiência e eficácia dos controlos existentes.
No decorrer do estágio foi possível a realização de diversos testes com a finalidade de avaliar as várias rubricas inclusive a rubrica de inventários, com a qual se possibilitou o contacto de diferentes formas, seja em presença nas contagens ou na execução de testes substantivos de modo a avaliar se os mesmos evidenciam uma imagem verdadeira e apropriada.
Financial Audit being mandatory or optional and according to the characteristics of the companies plays a fundamental role in the entities which require these services. The Legal Accounts Certificate issued by the Statutory Auditors, aims to give a true, transparent and reliable opinion about the results presented at the end of each financial year. These which will be presented to clients, investors, shareholders, public entities, among others or v.i.z. all the stakeholders. One of the relevant issues to be assessed by Audit is inventories, a topic that will be the main focus of this study. Its consideration requires special attention due to the fact of errors, failures or fraud. The entities' Internal Control Systems should also focus on risk management measures as to this area, promoting various principles and measures to mitigate or eliminate the risks to which Inventories are exposed. Preliminarily, the audit carries out an analysis of the entity's Internal Control System to determine the extent of the appropriate procedures to be carried out, depending on the efficiency and effectiveness of the existing controls. Throughout the internship, I was able to carry out a variety of tests in order to assess and evaluate Inventories, either by taking part in their physical account or carrying out substantive tests to assess a true and fair value about its disclosure.
Financial Audit being mandatory or optional and according to the characteristics of the companies plays a fundamental role in the entities which require these services. The Legal Accounts Certificate issued by the Statutory Auditors, aims to give a true, transparent and reliable opinion about the results presented at the end of each financial year. These which will be presented to clients, investors, shareholders, public entities, among others or v.i.z. all the stakeholders. One of the relevant issues to be assessed by Audit is inventories, a topic that will be the main focus of this study. Its consideration requires special attention due to the fact of errors, failures or fraud. The entities' Internal Control Systems should also focus on risk management measures as to this area, promoting various principles and measures to mitigate or eliminate the risks to which Inventories are exposed. Preliminarily, the audit carries out an analysis of the entity's Internal Control System to determine the extent of the appropriate procedures to be carried out, depending on the efficiency and effectiveness of the existing controls. Throughout the internship, I was able to carry out a variety of tests in order to assess and evaluate Inventories, either by taking part in their physical account or carrying out substantive tests to assess a true and fair value about its disclosure.
Description
Keywords
Auditoria Risco Controlo interno Inventários Audit Risk Internal control Inventories