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Advisor(s)
Abstract(s)
Este relatório tem como finalidade destacar as atividades realizadas durante o estágio
curricular do Mestrado em Auditoria no Instituto Superior de Contabilidade e
Administração do Porto, na entidade Santos Vaz, Trigo de Morais & Associados, SROC,
Lda. (doravante SVTM).
O principal objetivo do estágio foi preparar o estagiário para a sua futura profissão,
proporcionando a oportunidade de integrar uma equipa de trabalho no âmbito de auditoria
externa recorrendo a um dos seus clientes, a Sociedade das Pedreiras do Marco, Lda.
(doravante SPM).
Assim, neste relatório são descritas as principais atividades desenvolvidas em contexto
de trabalho, quer nas instalações da SVTM, entidade acolhedora, quer nas instalações da
SPM, uma das entidades auditadas.
Inicialmente, será realizado um enquadramento da Auditoria Financeira e das várias fases
que a compõem e, de seguida, serão abordados temas como a sustentabilidade, o controlo
interno e o risco.
O estágio curricular foi extremamente enriquecedor, proporcionando benefícios tanto
pessoais quanto profissionais. O contacto direto com o ambiente empresarial, incluindo
visitas à empresa auditada, e a interação com os colaboradores e sócios da SVTM foram
oportunidades valiosas. Tudo isto permitiu adquirir e consolidar conhecimento prático na
área de auditoria financeira, consolidando o aprendizado teórico obtido ao longo do
Mestrado. Acima de tudo, foi dada a oportunidade de perceber a interdisciplinaridade das
várias matérias que compõem o currículo do curso.
This report aims to highlight the activities carried out during the curricular internship of the Master's in Auditing at the Instituto Superior de Contabilidade e Administração do Porto, at the entity Santos Vaz, Trigo de Morais & Associados, SROC, Lda. (hereinafter SVTM). The main objective of the internship was to prepare the intern for their future profession, providing the opportunity to join a work team within the scope of external auditing using one of its clients, Sociedade das Pedreiras do Marco, Lda. (hereinafter SPM). Therefore, this report describes the main activities carried out in a work context, either at the facilities of SVTM, the host entity, or at the facilities of SPM, one of the audited entities. Initially, a framework will be provided for the Financial Audit and the various phases that comprise it, and then topics such as sustainability, internal control and risk will be addressed. The internship was extremely enriching, providing both personal and professional benefits. Direct contact with the business environment, including visits to the audited company, and interaction with SVTM employees and partners were valuable opportunities. All of this made it possible to acquire and consolidate practical knowledge in the area of financial auditing, consolidating the theoretical learning obtained throughout the Master's degree. Above all, it was given the opportunity to understand the interdisciplinarity of the various subjects that make up the course curriculum.
This report aims to highlight the activities carried out during the curricular internship of the Master's in Auditing at the Instituto Superior de Contabilidade e Administração do Porto, at the entity Santos Vaz, Trigo de Morais & Associados, SROC, Lda. (hereinafter SVTM). The main objective of the internship was to prepare the intern for their future profession, providing the opportunity to join a work team within the scope of external auditing using one of its clients, Sociedade das Pedreiras do Marco, Lda. (hereinafter SPM). Therefore, this report describes the main activities carried out in a work context, either at the facilities of SVTM, the host entity, or at the facilities of SPM, one of the audited entities. Initially, a framework will be provided for the Financial Audit and the various phases that comprise it, and then topics such as sustainability, internal control and risk will be addressed. The internship was extremely enriching, providing both personal and professional benefits. Direct contact with the business environment, including visits to the audited company, and interaction with SVTM employees and partners were valuable opportunities. All of this made it possible to acquire and consolidate practical knowledge in the area of financial auditing, consolidating the theoretical learning obtained throughout the Master's degree. Above all, it was given the opportunity to understand the interdisciplinarity of the various subjects that make up the course curriculum.
Description
Keywords
Auditoria Sustentabilidade Controlo interno Risco Audit Sustainability Internal control Risk