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Abstract(s)
A presente dissertação aborda a implementação do SNC-AP, assim como a importância do Auditor Interno no processo de melhoria da gestão pública. Visa analisar as principais mudanças com a implementação do novo normativo e as melhorias a nível da gestão pública.
Aborda ainda o conceito da Nova Gestão Pública e como o papel do Auditor Interno pode trazer transparência e rigor as mesmas.
Esta dissertação começa por abordar a principal razão da mudança do normativo antigo para o SNC-AP, com a criação da Entidade Contabilística Estado e normas especificas para a contabilidade de gestão. Seguidamente é feita uma breve síntese da implementação do modelo internacional e o contexto da Nova Gestão Pública no Reino Unido, finalizando com o papel do Auditor Interno e as principais áreas de risco dentro de uma organização pública.
Foi realizado um estudo empírico no qual se pretende responder a questões refentes à comparabilidade e transparência do SNC-AP, se as normas internacionais foram corretamente transpostas e se se consegue obter o fim desejado, e por fim, se o Auditor Interno traz de facto mais rigor as contas públicas.
As conclusões demonstram ainda um claro atraso na implementação do SNC-AP, e o rigor e a transparência que se impunha ainda não é verificada que pela presença de lacunas na implementação do normativo, quer pelos constantes atrasos, quer por falta de meios e conhecimentos técnicos. É também considerada a mais valia do auditor interno na transparência e rigor das contas, contudo, ainda existe um longo caminho a percorrer, dada a não efetividade do mesmo na maioria das entidades públicas portuguesas.
The present dissertation approaches the implementation of the SNC-AP, as well the importance of the Internal Auditor in the process of improvement of the public administration, aims to analyze the main changes with the new implementation of the normative and the improvements that will bring to the public administration. It approaches the concept of the New Public Management as well the paper of the Internal Auditor can bring to the public administration as transparency and rigor to the accounts. This dissertation starts for approaching with the main reason of the normative change to the SNC-AP, with the creation of one unique State Entity and specific norms for the management accounting. Next is made one brief synthesis of the implementation of the international model and the context of the New Public Management in the United Kingdom, finishing with the paper of the Internal Auditor and the main areas of risk inside of a public organization. An empirical study is presented in which it intends to answer to several questions about the comparability and transparency of the SNC-AP, if the international norms were correctly been transposed and if it obtains the gain desired, in the end it was realized one approach to the Internal Auditor and what if it brings in fact more transparency to the public accounts. The conclusions still demonstrate clearly a delay in the implementation of the SNC-AP, and the rigor and the transparency that it imposes are not yet verified due to the existing gaps in the implementation of the normative each the main reasons are the constant delays and to the technical unknowledge. Also, the value of the internal auditor in the transparency is considered a plus for the rigor of the accounts, however, still exists a long way to cover, given not the effectiveness of the one department of Internal Auditing in the majority of the Portuguese public entities.
The present dissertation approaches the implementation of the SNC-AP, as well the importance of the Internal Auditor in the process of improvement of the public administration, aims to analyze the main changes with the new implementation of the normative and the improvements that will bring to the public administration. It approaches the concept of the New Public Management as well the paper of the Internal Auditor can bring to the public administration as transparency and rigor to the accounts. This dissertation starts for approaching with the main reason of the normative change to the SNC-AP, with the creation of one unique State Entity and specific norms for the management accounting. Next is made one brief synthesis of the implementation of the international model and the context of the New Public Management in the United Kingdom, finishing with the paper of the Internal Auditor and the main areas of risk inside of a public organization. An empirical study is presented in which it intends to answer to several questions about the comparability and transparency of the SNC-AP, if the international norms were correctly been transposed and if it obtains the gain desired, in the end it was realized one approach to the Internal Auditor and what if it brings in fact more transparency to the public accounts. The conclusions still demonstrate clearly a delay in the implementation of the SNC-AP, and the rigor and the transparency that it imposes are not yet verified due to the existing gaps in the implementation of the normative each the main reasons are the constant delays and to the technical unknowledge. Also, the value of the internal auditor in the transparency is considered a plus for the rigor of the accounts, however, still exists a long way to cover, given not the effectiveness of the one department of Internal Auditing in the majority of the Portuguese public entities.
Description
Versão final (Esta versão contém as críticas e sugestões dos elementos do júri)
Keywords
SNC-AP Auditoria POPC Administração pública Auditor interno Auditing Public administration Internal audit