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Advisor(s)
Abstract(s)
O presente relatório tem por base um estágio curricular no âmbito do Mestrado em
Auditoria no Instituto Superior de Contabilidade e Administração do Porto (ISCAP). O
estágio decorreu na empresa DKSH Portugal sendo esta uma empresa de Serviços de
Expansão de Mercado, reconhecida por possuir uma equipa de vendas altamente
especializada, e cujo principal objetivo é dar uma resposta profissional às necessidades
dos seus clientes fornecendo uma gama renovada de especialidades químicas, durante o
período de 14 de Abril de 2022 à 14 de Outubro do mesmo ano.
O objeto de estudo incidiu sobre os procedimentos contabilísticos e sua importância no
controlo interno, procurando evidenciar o contributo dos primeiros para o melhor
funcionamento do último. Numa componente teórica, foram abordados os conceitos
inerentes à estas matérias, sendo que ao nível da contabilidade limitou-se o âmbito aos
procedimentos contabilísticos que poderão auxiliar na implementação e no melhoramento
dos processos de controlo interno nas empresas.
As principais atividades realizadas ao longo deste período podem resumir-se em tarefas
de classificação, lançamento e arquivo, conferências e encerramento de contas. Ao longo
do relatório pode observar-se em detalhe as funções desempenhadas no decorrer do
estágio, com alguns exemplos representativos das atividades desenvolvidas no gabinete
da empresa acima referida.
Com base nas atividades desenvolvidas ao longo do estágio, foi possível evidenciar o
contributo dos procedimentos contabilísticos para a eficácia do controlo interno na
empresa acolhedora, cumprindo assim o principal objeto de estudo deste trabalho.
This report is based on a curricular internship within the scope of the Master in Auditing at the Higher Institute of Accounting and Administration of Porto (ISCAP). The internship took place at DKSH Portugal which is a Market Expansion Services company, recognized for having a highly specialized sales team, and whose main objective is to provide a professional response to the needs of its customers by providing a renewed range of specialty chemicals; the internship was done from the period of April 14th to October 14th, 2022. The object of the study focused on accounting procedures and their importance to the internal control, emphasizing the contribution of the former to the better functioning of the latter. In a theoretical component, the concepts inherent to these matters were addressed, at the level of accounting the scope was limited to accounting procedures that can assist in the implementation and improvement of internal control processes in companies. The main activities conducted during this period can be summarized in tasks of classification, posting, and archiving of accounting documents, conferences and closure of accounts. Throughout the report can be seen in detail the tasks performed during the internship, with some representative examples of these tasks. Based on the tasks performed throughout the internship, it was possible to demonstrate the contribution of accounting procedures to the improvement of the effectiveness of internal control in the host company, thus fulfilling the main object of this report.
This report is based on a curricular internship within the scope of the Master in Auditing at the Higher Institute of Accounting and Administration of Porto (ISCAP). The internship took place at DKSH Portugal which is a Market Expansion Services company, recognized for having a highly specialized sales team, and whose main objective is to provide a professional response to the needs of its customers by providing a renewed range of specialty chemicals; the internship was done from the period of April 14th to October 14th, 2022. The object of the study focused on accounting procedures and their importance to the internal control, emphasizing the contribution of the former to the better functioning of the latter. In a theoretical component, the concepts inherent to these matters were addressed, at the level of accounting the scope was limited to accounting procedures that can assist in the implementation and improvement of internal control processes in companies. The main activities conducted during this period can be summarized in tasks of classification, posting, and archiving of accounting documents, conferences and closure of accounts. Throughout the report can be seen in detail the tasks performed during the internship, with some representative examples of these tasks. Based on the tasks performed throughout the internship, it was possible to demonstrate the contribution of accounting procedures to the improvement of the effectiveness of internal control in the host company, thus fulfilling the main object of this report.
Description
Keywords
Controlo interno Procedimentos contabilísticos Sistema de controlo interno Eficácia Internal control Effectiveness Accounting procedures Internal control system