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Abstract(s)
A presente dissertação tem como tema a “Influência que a auditoria pode ter na qualidade da informação financeira de um município português”. Face a isto, o objetivo desta dissertação passa por analisar se e como a auditoria municipal ajuda a atingir um maior nível de eficácia, eficiência e fiabilidade.
Sabe-se que o principal objetivo da Auditoria Externa é analisar as informações financeiras que as entidades colocam à disposição dos seus utilizadores e emitir uma opinião independente quanto às mesmas. Por seu turno, um dos principais objetivos da Auditoria Interna é apoiar a gestão de uma organização de forma a que esta última possa operar de forma eficiente e eficaz.
Neste contexto, procede-se em primeiro lugar a uma revisão da literatura onde se aborda a definição dos tipos de auditoria e a caracterização do setor público. São também revistas as normas aplicáveis e as características da informação financeira e os princípios associados.
De seguida apresenta-se um estudo caso no qual se pretende saber quais os municípios que têm serviço de Auditoria Interna (SAI) e se a sua existência bem como a dimensão do município e implementação dos subsistemas contabilísticos influenciam a qualidade da informação financeira de um município.
As conclusões deste caso de estudo revelaram que a maioria dos municípios portugueses não dispõe de SAI, sendo que a mesma maioria considera que a sua existência não influencia a qualidade da informação financeira de um município. Por sua vez, no que diz respeito à Auditoria Externa, bem como a Certificação Legal de Contas (CLC), os municípios consideram que estes órgãos influenciam o relato financeiro. Conclui-se ainda que a dimensão do município se relaciona com a existência de um departamento de Auditoria Interna. Por sua vez, a existência de SAI não está relacionada com a implementação dos subsistemas contabilísticos do Sistema de Normalização Contabilística para administrações públicas (SNC-AP) e do Sistema de Controlo Interno (SCI).
The present dissertation has as its theme the "Influence that audit can have in the quality of the financial information of a portuguese municipality". So, the purpose of this dissertation is to analyze whether and how the municipal audit helps to achieve a higher level of effectiveness, efficiency and reliability. It is known that the main objective of the External Audit is to analyze the financial information that entities make available to their stakeholders and to issue an independent opinion on them. In turn, one of the main objectives of Internal Audit is to support the management of an organization so that it can operate efficiently and effectively. In this context, a literature review is carried out in the first place, which addresses the definition of audit types and the characterization of the public sector. The applicable standards and the characteristics of the financial information and associated principles are also reviewed. A case study is presented below. It intends to know which municipalities have an Internal Audit service and whether their existence as well as the size of the municipality and the implementation of accounting subsystems influence the quality of the financial information of a municipality. The conclusions of this case study revealed that most municipalities don’t have an Internal Audit service, and the same majority considers that their existence doesn’t influence the quality of the financial information of a municipality. On the other hand, the municipalities consider that External Audit, as well as the Legal Certification of Accounts, influence the financial reporting. Other conclusion is that the size of the municipality is related to the existence of an Internal Audit department. In turn, the existence of an Internal Audit service isn’t related with the implementation of the accounting subsystems.
The present dissertation has as its theme the "Influence that audit can have in the quality of the financial information of a portuguese municipality". So, the purpose of this dissertation is to analyze whether and how the municipal audit helps to achieve a higher level of effectiveness, efficiency and reliability. It is known that the main objective of the External Audit is to analyze the financial information that entities make available to their stakeholders and to issue an independent opinion on them. In turn, one of the main objectives of Internal Audit is to support the management of an organization so that it can operate efficiently and effectively. In this context, a literature review is carried out in the first place, which addresses the definition of audit types and the characterization of the public sector. The applicable standards and the characteristics of the financial information and associated principles are also reviewed. A case study is presented below. It intends to know which municipalities have an Internal Audit service and whether their existence as well as the size of the municipality and the implementation of accounting subsystems influence the quality of the financial information of a municipality. The conclusions of this case study revealed that most municipalities don’t have an Internal Audit service, and the same majority considers that their existence doesn’t influence the quality of the financial information of a municipality. On the other hand, the municipalities consider that External Audit, as well as the Legal Certification of Accounts, influence the financial reporting. Other conclusion is that the size of the municipality is related to the existence of an Internal Audit department. In turn, the existence of an Internal Audit service isn’t related with the implementation of the accounting subsystems.
Description
Versão final (Esta versão contém as críticas e sugestões dos elementos do júri)
Keywords
Auditoria Informação Financeira Municípios Influência Audit Financial information Local public entities Influence