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Advisor(s)
Abstract(s)
A presente dissertação, apresentada com o intuito de obtenção de grau de mestre em
auditoria, foi elaborado com base num dos temas que mais temos presente ao longo do
presente curso, o controlo interno.
Ao longo da presente dissertação, iremos abordar temas relevantes associados ao controlo
interno, dando evidentemente maior ênfase a este em toda a sua envolvente. Contudo,
iremos também abordar temas adjacentes e cuja menção é igualmente importante, como
o que é a auditoria, como surgiu e os tipos existentes.
Além destes, não esquecemos também a definição de fraude e quais os tipos de fraude
existentes.
Esta dissertação irá terminar com a aplicação prática dos conceitos estudados através de
um caso prático que irá ser efetuado com base na entrevista a 4 empresas distintas com o
objetivo de avaliar os controlos existentes ou não.
This dissertation, presented with the intention of obtaining a master's degree in audit, was elaborated based on one of the themes that we have more times present during this course, that theme was internal control. During this dissertation, we will mention relevant issues associated with internal control, giving greater emphasis to it in all its surroundings. However, we will also mention adjacent issues and mention equally important, such as what audit is, how it came about, and what types exist. In addition to these, we also don’t forget the definition of fraud and what types of fraud exist. This dissertation will end with the practical application of the concepts studied through a practical case that will be carried out based on the interview to 4 different companies with the purpose of evaluating the existing controls or not.
This dissertation, presented with the intention of obtaining a master's degree in audit, was elaborated based on one of the themes that we have more times present during this course, that theme was internal control. During this dissertation, we will mention relevant issues associated with internal control, giving greater emphasis to it in all its surroundings. However, we will also mention adjacent issues and mention equally important, such as what audit is, how it came about, and what types exist. In addition to these, we also don’t forget the definition of fraud and what types of fraud exist. This dissertation will end with the practical application of the concepts studied through a practical case that will be carried out based on the interview to 4 different companies with the purpose of evaluating the existing controls or not.
Description
Versão final com alterações sugeridas pelo júri
Keywords
Controlo interno Auditoria interna Auditoria externa Procedimentos de auditoria e fraude Internal control Audit procedures and fraud External audit Internal audit