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Abstract(s)
O conceito de auditoria assume um papel bastante importante nos dias de hoje, apesar de
assumir um carácter bastante genérico, é necessário fazer uma análise bastante exaustiva e
detalhada.
A auditoria tem assumido um papel bastante importante a nível mundial, é importante
perceber todos os conceitos associados em torno da auditoria. Ao longo dos anos, a auditoria
tem assumido um papel bastante preponderante, permitindo assim a curto prazo que sejam
detetadas irregularidades que posso colocar em causa todo o funcionamento de uma
organização.
Durante estas dissertação pretende-se abordar o tema do controlo interno no combate à
fraude, assim como o impacto que este possa a ter nas organizações, também importante
salientar que o tema de auditoria, está relacionado com a fraude, são dois conceitos que se
interligam e se completam um ao outro.
Pretende-se que durante o capítulo I, sejam abordados determinados conceitos, que se
consideram importantes para concretização do tema, tais como: auditoria interna e externa,
a importância do controlo interno de na deteção de irregularidades, o conceito de fraude,
quais os tipos de fraude, o triângulo da fraude e quais os procedimentos a aplicar. Note-se
que, todos estes conceitos são bastante importantes no desenvolvimento deste tema, no
intuito de ser abordada a sua importância e a sua implementação a nível nacional. O controlo
interno é um conceito bastante importante, como dito anteriormente, permite detetar
irregularidades atempadamente, para que estas possam ser corrigidas, e manter a
conformidade de todos os trabalhos desenvolvidos.
No entanto, e como refere o título desta dissertação pretende-se entender o impacto na
auditoria tendo em conta o aparecimento da pandemia COVID-19, que se tornou uma
“revolução”, não só no nosso país a nível mundial. A pandemia COVID-19, trouxe bastantes
alterações dentro das entidades, mas também na vida das pessoas. O auditor assume um
papel bastante importante nesta fase, pois viu os seus trabalhos a terem de ser adaptados para
que todo o seu trabalho funcionasse como funcionou até agora. O teletrabalho também foi
uma das medidas adotadas, não só foi uma mudança para esta profissão, mas como para
tantas outras, a necessidade de travar a pandemia, levou que culminasse neste desfecho, da
implementação do regime do teletrabalho.
The concept of auditing plays a crucial role in today's world, although it is quite generic, a thorough and detailed analysis is necessary. Auditing has become significantly important on a global scale, and it's crucial to understand all associated concepts. Over the years, auditing has played a prominent role, allowing for the timely detection of irregularities that could jeopardize an organization's functioning. This dissertation aims to address the topic of internal control in combating fraud, as well as its impact on organizations. It is essential to emphasize that auditing is related to fraud, these two concepts are interconnected and complement each other. In Chapter I, specific concepts will be discussed, such as internal and external auditing, the importance of internal control in detecting irregularities, the concept of fraud, types of fraud, the fraud triangle, and applicable procedures. All these concepts are crucial for developing this topic, intending to highlight their importance and national-level implementation. Internal control is vital, as mentioned earlier, enabling the timely detection of irregularities for correction and maintaining the compliance of all activities. However, as the title of this dissertation suggests, the aim is to understand the impact on auditing considering the emergence of the COVID-19 pandemic, which became a "revolution," not only in our country but worldwide. The COVID-19 pandemic brought significant changes within entities and people's lives. Auditors played a crucial role during this phase, adapting their work to ensure its continued functionality. Remote work (telecommuting) was one of the adopted measures. This change affected not only this profession but also numerous others. The necessity to curb the pandemic led to the implementation of remote work policies.
The concept of auditing plays a crucial role in today's world, although it is quite generic, a thorough and detailed analysis is necessary. Auditing has become significantly important on a global scale, and it's crucial to understand all associated concepts. Over the years, auditing has played a prominent role, allowing for the timely detection of irregularities that could jeopardize an organization's functioning. This dissertation aims to address the topic of internal control in combating fraud, as well as its impact on organizations. It is essential to emphasize that auditing is related to fraud, these two concepts are interconnected and complement each other. In Chapter I, specific concepts will be discussed, such as internal and external auditing, the importance of internal control in detecting irregularities, the concept of fraud, types of fraud, the fraud triangle, and applicable procedures. All these concepts are crucial for developing this topic, intending to highlight their importance and national-level implementation. Internal control is vital, as mentioned earlier, enabling the timely detection of irregularities for correction and maintaining the compliance of all activities. However, as the title of this dissertation suggests, the aim is to understand the impact on auditing considering the emergence of the COVID-19 pandemic, which became a "revolution," not only in our country but worldwide. The COVID-19 pandemic brought significant changes within entities and people's lives. Auditors played a crucial role during this phase, adapting their work to ensure its continued functionality. Remote work (telecommuting) was one of the adopted measures. This change affected not only this profession but also numerous others. The necessity to curb the pandemic led to the implementation of remote work policies.
Description
Keywords
Auditoria Sistema controlo interno Pandemia Fraude Auditing Control Pandemic Fraud