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Abstract(s)
A auditoria interna é uma ferramenta essencial para o funcionamento, desenvolvimento e
crescimento de qualquer empresa, uma vez que evita e combate fraudes, erros e
irregularidades que possam surgir. Assim, esta contribui em larga escala para o sucesso
de uma organização.
Numa instituição de pagamentos e tendo em conta as inúmeras normas e regulamentos,
exigências, controlos, reportes e orientações a que estão sujeitas bem como a evolução
constante dos meios de pagamento derivada do avanço alucinante da tecnologia, a
auditoria interna torna-se imprescindivel para o bom funcionamento deste tipo de
empresas.
O principal instrumento da auditoria interna é o controlo interno, o qual é composto por
um conjunto de procedimentos com o objetivo de proteger os ativos da empresa e garantir
a fiabilidade e a credibilidade da informação financeira da empresa auxiliando a gerência/
administração a conduzir a organização de uma forma eficaz e eficiente.
Um dos instrumentos de controlo interno é o manual de procedimentos internos. Este
manual descreve os procedimentos a adotar quer a nível operacional (manual de
utilizador), quer ao nível da análise e controlo (manual de procedimentos), de acordo com
a realidade de cada entidade.
Este projeto teve por base um estudo de caso na empresa Eupago- Intituição de
Pagamentos, Lda., que foi desenvolvido através da observação direta e participativa do
trabalho dos colaboradores que exercem as funções de recebimentos de clientes bem
como dos que processam as fraudes. Adicionalmente foi consultada e analisada
documentação interna.
Finalmente foi desenvolvido um manual de procedimentos internos da área dos
recebimentos. De modo mais superficial, foram abordados alguns processos ligados ao
branqueamento de capitais, financiamento de terrorismo e às fraudes.
Internal auditing is an essential tool for the operation, development and growth of any company, since it prevents and combats fraud, errors and irregularities that may arise. Thus, it contributes largely to the success of an organization. In a payment institution and taking into account the countless rules and regulations, requirements, controls, reports and guidelines to which they are subjected, as well as the constant evolution of means of payment due to the breakneck advance of technology, internal auditing becomes essential for the proper functioning of this type of company. The main internal audit tool is internal control, which is composed of a set of procedures aimed at protecting the company's assets and ensuring the reliability and credibility of the company's financial information, helping the management to conduct the organization in an effective and efficient manner. One of the instruments of internal control is the internal procedures manual, this manual describes the procedures to be adopted either at the operational level (user manual) or at the level of analysis and control (procedures manual) according to the reality of each entity. This project was based on a case study in the company Eupago- Intituição de Pagamentos, Lda., which was developed through direct and participative observation of the work of employees who perform the functions of customer receipts as well as those who process fraud. Additionally, internal documentation was consulted and analyzed. Finally, a manual of internal procedures for the receivables area was developed, as well as a superficial approach to some processes related to money laundering, terrorism financing and fraud.
Internal auditing is an essential tool for the operation, development and growth of any company, since it prevents and combats fraud, errors and irregularities that may arise. Thus, it contributes largely to the success of an organization. In a payment institution and taking into account the countless rules and regulations, requirements, controls, reports and guidelines to which they are subjected, as well as the constant evolution of means of payment due to the breakneck advance of technology, internal auditing becomes essential for the proper functioning of this type of company. The main internal audit tool is internal control, which is composed of a set of procedures aimed at protecting the company's assets and ensuring the reliability and credibility of the company's financial information, helping the management to conduct the organization in an effective and efficient manner. One of the instruments of internal control is the internal procedures manual, this manual describes the procedures to be adopted either at the operational level (user manual) or at the level of analysis and control (procedures manual) according to the reality of each entity. This project was based on a case study in the company Eupago- Intituição de Pagamentos, Lda., which was developed through direct and participative observation of the work of employees who perform the functions of customer receipts as well as those who process fraud. Additionally, internal documentation was consulted and analyzed. Finally, a manual of internal procedures for the receivables area was developed, as well as a superficial approach to some processes related to money laundering, terrorism financing and fraud.
Description
Keywords
Manual de Procedimentos Recebimentos Direitos Obrigações Procedure manual Receipts Rights Obligations