| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 4.25 MB | Adobe PDF | |||
| 7.09 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Esta dissertação pretende analisar a importância da auditoria interna e o seu contributo para o apoio a uma contabilidade mais eficaz na deteção de distorções, identificando o âmbito de atuação dos auditores internos.
Numa primeira fase efetuamos o enquadramento teórico sobre os principais conceitos, procedimentos operacionais, riscos, normas e legislação relacionada com a contabilidade e auditoria interna. Posteriormente, apresentamos o processo de seleção da metodologia utilizada, o estudo de caso, que explicamos de forma exaustiva. Como técnicas utilizadas para a recolha de dados utilizamos o inquérito. Este foi disponibilizado aos elementos integrantes da amostra da população em estudo - órgãos de gestão e auditores internos - para aferir a posição das organizações, relativamente ao contributo da auditoria interna para a credibilidade da informação financeira.
Pelas respostas ao inquérito, procuramos verificar se efetivamente existe uma prevenção e deteção de erros/riscos na elaboração das demonstrações financeiras, nas organizações que apresentam auditoria interna.
Na posse da informação recolhida salientamos o contributo efetivo da auditoria interna como ferramenta indispensável para apoiar a contabilidade.
Pelo exposto na discussão dos resultados pudemos atestar as hipóteses desta investigação.
This dissertation aims to analyse the importance of internal audit and its contribution for supporting a more effective accouting in detecting, identifying the scope of work of the internal auditors. In a first stage we carried out the theoretical framework about the main concepts, oprational proceedings, risks, norms and legislation related to accounting and internal audit. Subsequently, we present the selection process of the methodology used - the case study, what we explained exhaustively. As techniques used for collecting data we use the inquiry. This was made available to the integral elements of the sample of the population under study - management organs and internal auditors - to assess the position of the organizations regarding the contribution of internal audit to the credibility of financial information. By the survey responses, we seek to check if there is actually one prevention and detection of errors / risks in the preparation of financial statements in organizations with internal audit. In possession of the information collected we emphasize the effective contribution of internal audit as an indispensable tool to support accounting. For these reasons exposed in the discussion of the results we were able to test the hypotheses of this research.
This dissertation aims to analyse the importance of internal audit and its contribution for supporting a more effective accouting in detecting, identifying the scope of work of the internal auditors. In a first stage we carried out the theoretical framework about the main concepts, oprational proceedings, risks, norms and legislation related to accounting and internal audit. Subsequently, we present the selection process of the methodology used - the case study, what we explained exhaustively. As techniques used for collecting data we use the inquiry. This was made available to the integral elements of the sample of the population under study - management organs and internal auditors - to assess the position of the organizations regarding the contribution of internal audit to the credibility of financial information. By the survey responses, we seek to check if there is actually one prevention and detection of errors / risks in the preparation of financial statements in organizations with internal audit. In possession of the information collected we emphasize the effective contribution of internal audit as an indispensable tool to support accounting. For these reasons exposed in the discussion of the results we were able to test the hypotheses of this research.
Description
Nota: 18 valores
Keywords
Auditoria interna Contabilidade Indepedência do auditor Credibilidade da informação financeira Internal audit Credibility of the financial information Accounting Auditor independence