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Advisor(s)
Abstract(s)
Atualmente, a auditoria tem vindo a tornar-se uma das ferramentas essenciais para a
confiança dos stakeholders dentro das organizações. O trabalho de auditoria permite não
só atestar a eficácia dos procedimentos implementados pela gestão de topo, como tem
vindo a ajudar cada vez mais as organizações a alcançar os seus objetivos. No entanto,
para a realização destes objetivos é necessário que exista uma cooperação entre os
diversos departamentos das organizações, destacando o departamento de contabilidade,
sendo que este detém o acesso informação financeira e patrimonial que permite aos
stakeholders tomar a melhor decisão mediante a informação que dispõem.
A presente investigação tem como objetivo averiguar se as boas práticas contabilísticas
afetam a realização de um trabalho de auditoria dentro das organizações.
Para atingir este objetivo, foi realizado a revisão de literatura sobre o tema desta
investigação e definido a metodologia a utilizar. Com isto, foram definidas quatro
hipóteses em estudo. Elaborou-se um inquérito divulgado para as empresas do sector da
Indústria Transformadora em Portugal.
Apesar do número reduzido de respostas perante a amostra recolhida, foi possível afirmar
através da análise das respostas, que as boas práticas contabilísticas impactam a eficácia
de um trabalho de auditoria.
Currently, auditing has become one of the essential tools for the trust of stakeholders within organizations. The audit work allows not only to attest to the effectiveness of the procedures implemented by top management, but it has also been helping organizations to achieve their objectives. However, in order to achieve these objectives, it is required cooperation between the various departments of the organizations, highlighting the accounting department, since it has access to financial and equity information that allows stakeholders to make the best decision through the information they have. The present investigation aims to ascertain whether good accounting practices affect the performance of an audit work within organizations. To achieve this objective, a literature review on the subject of this investigation was carried out and the methodology to be used was defined. With this, four hypotheses under study were defined. A survey was carried out for companies in the manufacturing sector in Portugal. Despite the reduced number of responses collected, it was possible to affirm through the analysis of the responses, that good accounting practices impact the effectiveness of an audit work.
Currently, auditing has become one of the essential tools for the trust of stakeholders within organizations. The audit work allows not only to attest to the effectiveness of the procedures implemented by top management, but it has also been helping organizations to achieve their objectives. However, in order to achieve these objectives, it is required cooperation between the various departments of the organizations, highlighting the accounting department, since it has access to financial and equity information that allows stakeholders to make the best decision through the information they have. The present investigation aims to ascertain whether good accounting practices affect the performance of an audit work within organizations. To achieve this objective, a literature review on the subject of this investigation was carried out and the methodology to be used was defined. With this, four hypotheses under study were defined. A survey was carried out for companies in the manufacturing sector in Portugal. Despite the reduced number of responses collected, it was possible to affirm through the analysis of the responses, that good accounting practices impact the effectiveness of an audit work.
Description
Keywords
Contabilidade Auditoria financeira Stakeholders Controlo interno Accounting Internal control Financial auditing