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Advisor(s)
Abstract(s)
O presente trabalho versa sobre um estudo de caso realizado nos Serviços Económico-
Financeiros de oito Instituições de Ensino Superior Público (IES). A pesquisa realizada
teve como objectivos a avaliação ao sistema de controlo interno, como contributo para a
formação de uma opinião sobre a influência que o sistema de controlo interno pode
assumir na maior ou menor credibilidade da informação financeira das IES. No estudo
empírico seguimos a metodologia de abordagem do estudo de caso de Yin (1994). Partindo
da definição, abrangente, de estudo de caso como sendo uma pesquisa empírica que
investiga um fenómeno contemporâneo dentro do seu contexto real, delineamos a nossa
pesquisa empírica orientada para a investigação do problema actual representado pelo
Estudo do controlo interno das Instituições de Ensino Superior como um contributo para a
credibilidade da informação financeira. Foi seguida a Estrutura Conceptual Integrada de
Controlo Interno aprovada pelo COSO. Este modelo representa uma abordagem integrada
de controlo interno com a finalidade de fornecer critérios de controlo interno aos órgãos de
gestão. A conclusão principal da nossa investigação é que a percepção dos inquiridos é
maioritariamente favorável à introdução de mecanismos e comportamentos que visem um
reforço de medidas de controlo interno, as quais consubstanciarão um factor promotor de
uma maior credibilidade da informação financeira das IES. Como limitações deste estudo
apontam-se: o facto de o questionário não abarcar de forma exaustiva todos os
procedimentos existentes nos sistemas de controlo interno; as dificuldades sentidas na
obtenção de um número significativo de respostas, não obstante o esforço realizado; e a
impossibilidade de realizarmos entrevistas. Como pistas de investigação futura poderíamos
sugerir uma análise através da observação análoga em outras instituições de ensino
superior, a nível nacional, usando um questionário similar. Seria também relevante replicar
este modelo em instituições de ensino superior estrangeiro de teor análogo
This paper describes a case study conducted in the Economic and Financial Services of eight public higher education institutions (HEI). The aim of this research is to evaluate the system of internal control as a contribution to the formation of an opinion about the influence that the internal control system can grant to a greater or lesser credibility of financial information of HEI. The empirical study followed the methodology of Yin (1994) case study approach. Following the broad definition of case study, as concerns an empirical inquiry, which investigates a contemporary phenomenon within its real context, this research was outlined to investigate the current problem represented by the title of this work. Taking into account the Integrated Framework for Internal Control, approved by COSO (Committee of Sponsoring of the Treadway Commission). This model represents an integrated approach of internal control in order to provide criteria for the management under an internal control perspective. The main conclusion of this investigation is that the perception of respondents is mostly favorable to the introduction of criterions designed to strengthen internal control measures, which would promote broader and better disclosure of financial information of the HEIs. It can be considered as a limitation to this study the fact that the questionnaire does not exhaustively cover all the existing procedures in the internal control systems; besides, it nust be referred the difficulties experienced in obtaining a significant number of responses, despite the effort made. As to suggestions for future research it might tried to include a similar analysis to other higher education institutions at a national level, using a similar questionnaire. It would also be relevant to replicate this model in higher education institutions abroad and compare results.
This paper describes a case study conducted in the Economic and Financial Services of eight public higher education institutions (HEI). The aim of this research is to evaluate the system of internal control as a contribution to the formation of an opinion about the influence that the internal control system can grant to a greater or lesser credibility of financial information of HEI. The empirical study followed the methodology of Yin (1994) case study approach. Following the broad definition of case study, as concerns an empirical inquiry, which investigates a contemporary phenomenon within its real context, this research was outlined to investigate the current problem represented by the title of this work. Taking into account the Integrated Framework for Internal Control, approved by COSO (Committee of Sponsoring of the Treadway Commission). This model represents an integrated approach of internal control in order to provide criteria for the management under an internal control perspective. The main conclusion of this investigation is that the perception of respondents is mostly favorable to the introduction of criterions designed to strengthen internal control measures, which would promote broader and better disclosure of financial information of the HEIs. It can be considered as a limitation to this study the fact that the questionnaire does not exhaustively cover all the existing procedures in the internal control systems; besides, it nust be referred the difficulties experienced in obtaining a significant number of responses, despite the effort made. As to suggestions for future research it might tried to include a similar analysis to other higher education institutions at a national level, using a similar questionnaire. It would also be relevant to replicate this model in higher education institutions abroad and compare results.
Description
Dissertação apresentada ao Instituto Superior de Contabilidade e
Administração do Porto para a obtenção do Grau de Mestre em Auditoria
Orientada por Mestre Alcina Portugal Dias
Keywords
Administração pública Informação financeira Auditoria interna Controlo interno Public administration Financial information Internal audit Internal control
Citation
Publisher
Instituto Politécnico do Porto. Instituto Superior de Contabilidade e Administração do Porto