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Abstract(s)
Atualmente, a auditoria interna tem vindo a assumir-se como uma ferramenta significativa no seio das organizações. Um dos seus principais objetivos, deverá ser acrescentar valor, melhorar as operações de uma organização e a possibilidade de diminuir os riscos.
O controlo interno é uma peça essencial para qualquer organização, pois serve para aperfeiçoar a gestão do risco e melhorar a possibilidade do alcance dos objetivos e metas.
A presente dissertação, sob a temática “Avaliação da auditoria interna e do sistema de controlo interno nas Instituições de Ensino Superior – Estudo de caso: Universidades e Politécnicos” tem como objetivo avaliar, em termos da auditoria interna e do sistema de controlo instituído pelas faculdades das Universidades e unidades orgânicas dos Politécnicos do Porto e Coimbra.
Procurou-se averiguar a implementação do sistema de controlo interno, a que o POC-E obriga, e a importância do controlo interno para o sucesso da organização. Tentar-se-á averiguar se a auditoria interna é considerada importante no sentido de uma boa otimização dos recursos a alcançar face aos objetivos das entidades.
Para a realização deste trabalho, o trabalho prático baseia-se num estudo de caso. A metodologia utilizada como recolha de informação foi o inquérito através de questionário aos Órgãos de gestão e a colaboradores das áreas económico-financeiras.
Nowadays, the internal audition has been assuming a significant tool within organizations. One of its main objectives, should be adding value, improve the operation of an organization and the possibility to reduce risks. The internal control is an essential piece to any organization because it serves to sharpen the risk management and to rise the objectives and goals scope. The present dissertation, under the theme " Evaluation of internal audit and internal control system in Higher Education Institutions - Case study: Universities and Polytechnics", aims to evaluate, according to the evaluation of the internal audit and control system established by universities and polytechnics of Porto and Coimbra. It was attempting to determine the implementation of the internal control system that POC-E and forces the importance of the internal control towards the successful of the organization. It will be attempted to search if the internal audition is considered important in a sense of an improvement of the resources to achieve, facing the organization entities. To carry out this work the practical work is based in a case study. The methodology used for the information gathering was based in an inquired through a questionnaire to the management organ and staff, from the economical-financial areas.
Nowadays, the internal audition has been assuming a significant tool within organizations. One of its main objectives, should be adding value, improve the operation of an organization and the possibility to reduce risks. The internal control is an essential piece to any organization because it serves to sharpen the risk management and to rise the objectives and goals scope. The present dissertation, under the theme " Evaluation of internal audit and internal control system in Higher Education Institutions - Case study: Universities and Polytechnics", aims to evaluate, according to the evaluation of the internal audit and control system established by universities and polytechnics of Porto and Coimbra. It was attempting to determine the implementation of the internal control system that POC-E and forces the importance of the internal control towards the successful of the organization. It will be attempted to search if the internal audition is considered important in a sense of an improvement of the resources to achieve, facing the organization entities. To carry out this work the practical work is based in a case study. The methodology used for the information gathering was based in an inquired through a questionnaire to the management organ and staff, from the economical-financial areas.
Description
Versão Final (Esta versão contém as críticas e sugestões dos elementos do júri)
Keywords
Auditoria Auditoria interna Controlo interno Setor público Audit Internal control Public sector Internal audit