| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 424.1 KB | Adobe PDF |
Advisor(s)
Abstract(s)
O objetivo central deste estudo consiste em demonstrar de que forma o trabalho do
auditor interno contribui no processo de gestão de riscos empresariais. Neste sentido, faz-se
uma abordagem sobre o conceito de Auditoria Interna, sendo uma atividade destinada a
acrescentar valor à organização na medida em que a auxilia na consecução dos seus
objetivos, proporcionando-lhe informações oportunas e relevantes para a tomada de decisão.
Faz também considerações ao Controlo Interno, no sentido de que as organizações
vão sentir diferentes necessidades de controlo interno dependendo da sua dimensão e
complexidade do negócio.
O controlo interno é um processo desenvolvido pelos Orgãos de Gestão com o
propósito de garantir uma segurança razoável no cumprimento dos objetivos estabelecidos.
Cabe ao auditor interno auxiliar nesse sentido, ou seja, debruçar-se sobre a avaliação da
adequação e eficiência do Sistema de Controlo Interno.
Por fim é abordada a importância da Gestão do Risco, neste contexto as organizações
têm como compromisso prioritário a implementação de mecanismos de avaliação e gestão dos
riscos que possam afetar as suas operações e o cumprimento dos objetivos estratégicos
definidos. A Auditoria Interna vai fornecer segurança acerca da eficácia das atividades de
gestão do risco das organizações para assegurar que os principais riscos de negócio estão a
ser geridos de forma apropriada bem como os sistemas de controlo interno estão a funcionar
eficazmente.
Ainda na gestão do risco é abordado o modelo COSO ERM, instrumento importante
para as organizações na medida em que melhoram a performance e o desempenho dos
controlos internos implementados e progridem para um processo de gestão do risco.
Faz-se também uma breve referência sobre a Lei Sox, que veio promover uma
profunda reforma na elaboração dos relatórios financeiros, no detalhe minucioso sobre os
aspetos do controlo interno nas organizações e na transparência das informações divulgadas
pelas organizações.
The purpose of the study is to demonstrate how the internal auditor’s work supports in the process of enterprise risk management. In this respect, it is made an approach about the concept of Internal Audit, is an activity designed to added value to the organization as it supports to pursue its objectives, providing her relevant and timely informations for decision making. Are doing considerations to the Internal Control, in the sense that organizations will going have different needs of internal control depending on their size and complexity of the business itself. Internal control is a process developed by Management Board to provide reasonable assurance in the fullfillment of defined objectives. Internal auditor shall assist on that way, that is, should adress about evaluation of the adequacy and effectiveness of the Internal Control System. Lastly, is addressed the meaning of Risk Management, in this context the organizations have the priority commitment to implement evaluation and management mechanisms for the risks affecting its businesses and the achievement of the company’s strategic goals set. The internal audit are going to provide security on the effectiveness of risk management activities of the organizations to ensure that the main business risks are being properly managed as well the internal control system are operating effectively. In the subject of Risk Management is discussed the framework COSO ERM, important instrument for the organizations as they improve the performance of the internal controls that were implemented and progress to a risk management process. There is also a short reference about Sarbanes-Oxley Act, which promoted a thorough reform on the preparing financial reports, on the finest details into the issue of the internal control in organizations and on transparency of the information disclosed by organizations.
The purpose of the study is to demonstrate how the internal auditor’s work supports in the process of enterprise risk management. In this respect, it is made an approach about the concept of Internal Audit, is an activity designed to added value to the organization as it supports to pursue its objectives, providing her relevant and timely informations for decision making. Are doing considerations to the Internal Control, in the sense that organizations will going have different needs of internal control depending on their size and complexity of the business itself. Internal control is a process developed by Management Board to provide reasonable assurance in the fullfillment of defined objectives. Internal auditor shall assist on that way, that is, should adress about evaluation of the adequacy and effectiveness of the Internal Control System. Lastly, is addressed the meaning of Risk Management, in this context the organizations have the priority commitment to implement evaluation and management mechanisms for the risks affecting its businesses and the achievement of the company’s strategic goals set. The internal audit are going to provide security on the effectiveness of risk management activities of the organizations to ensure that the main business risks are being properly managed as well the internal control system are operating effectively. In the subject of Risk Management is discussed the framework COSO ERM, important instrument for the organizations as they improve the performance of the internal controls that were implemented and progress to a risk management process. There is also a short reference about Sarbanes-Oxley Act, which promoted a thorough reform on the preparing financial reports, on the finest details into the issue of the internal control in organizations and on transparency of the information disclosed by organizations.
Description
Keywords
Controlo interno Gestão de risco Risco Auditoria interna Risk Risk management Internal audit Internal control
Pedagogical Context
Citation
Publisher
Instituto Politécnico do Porto. Instituto Superior de Contabilidade e Administração do Porto