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Abstract(s)
O presente estudo apresenta a temática do controlo interno nas autarquias locais do distrito do Porto, procurando analisar o seu sistema de controlo interno, de forma a compreender a sua função e a sua relevância na gestão das autarquias. Nesta perspetiva, a investigação inicia-se pela elaboração de uma revisão da literatura, desenvolvendo conceitos como auditoria interna, controlo interno e sistema de normalização contabilística para as administrações públicas, com o propósito de obter um maior conhecimento sobre as áreas existentes na Administração Pública Portuguesa.
O controlo interno é uma forma de organização que pressupõe a existência de um plano e de sistemas coordenados, destinados a prevenir a ocorrência de erros e irregularidades, ou a minimizar as suas consequências e a maximizar o desempenho da entidade no qual se insere (Tribunal de Contas, 1999). Em seguida, na adoção metodológica, foi realizado um questionário com o propósito de responder às questões de investigação desenvolvidas, a fim de entender se o sistema de controlo interno se relaciona com a auditoria interna, se o controlo interno contribui para uma eficácia da autarquia, e se o controlo interno se associa à dimensão da autarquia. Os resultados obtidos no estudo demonstram que apenas uma pequena parte das autarquias analisadas dispõem de um órgão/serviço de auditoria interna. Em relação às normas de controlo interno ou ao regulamento de sistema de controlo interno, as autarquias destacam o seu funcionamento e acompanhamento adequado. Tendo em consideração o sistema de controlo interno, as autarquias atribuem elevada importância na sua existência, realçando o facto de estes serem uma mais-valia na deteção de erros e/ou fraudes, na realização e otimização das operações e dando conformidade com as leis e regulamentos. Destacamos o facto de as autarquias considerarem o controlo interno como razão essencial para uma administração eficaz.
The present study presents the issue about the internal control in the local authorities of the district of the Porto, considering the system of internal control and its importance in the management of the municipalities. In this perspective, the investigation starts by the literature review, developing concepts like internal auditing, internal control and SNC-AP, with the purpose to have a greater knowledge on the existent areas in the Portuguese Public Administration. The internal control is backed by the existence of a plan and of systems coordination, allocated to warn about the occurrence of errors and irregularities, or to minimise consequences and to maximize entity success (Court of Accounts, 1999). As to the methodological perspective a quiz with the purpose to answer to the initial question of investigation was developed, in order to understand the system of internal control within the internal auditing. When the internal control collaborates to an efficiency the municipalities, it associates to the dimension of the autarchy. The results obtained show that a part of the municipalities analysed do not have an organ/service of internal auditing. In relation to the norms of internal control or to the rule of system of control internal, the municipalities stand the suitable accompaniment. Having in consideration the system of internal control, municipalities attribute it a high importance, enhancing the fact of these are a more-cost in the detection of errors and/or frauds in compliance with the laws and normative. We stand out the fact of the autarchies consider internal control like essential reason for an effective administration.
The present study presents the issue about the internal control in the local authorities of the district of the Porto, considering the system of internal control and its importance in the management of the municipalities. In this perspective, the investigation starts by the literature review, developing concepts like internal auditing, internal control and SNC-AP, with the purpose to have a greater knowledge on the existent areas in the Portuguese Public Administration. The internal control is backed by the existence of a plan and of systems coordination, allocated to warn about the occurrence of errors and irregularities, or to minimise consequences and to maximize entity success (Court of Accounts, 1999). As to the methodological perspective a quiz with the purpose to answer to the initial question of investigation was developed, in order to understand the system of internal control within the internal auditing. When the internal control collaborates to an efficiency the municipalities, it associates to the dimension of the autarchy. The results obtained show that a part of the municipalities analysed do not have an organ/service of internal auditing. In relation to the norms of internal control or to the rule of system of control internal, the municipalities stand the suitable accompaniment. Having in consideration the system of internal control, municipalities attribute it a high importance, enhancing the fact of these are a more-cost in the detection of errors and/or frauds in compliance with the laws and normative. We stand out the fact of the autarchies consider internal control like essential reason for an effective administration.
Description
Versão final (Esta versão contém as críticas e sugestões dos elementos do júri)
Keywords
Auditoria interna Auditoria local Sistema de controlo Interno Sistema de normalização contabilística para as Administrações Públicas Internal auditing Public administrations accounting Local municipalities System of internal control