| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 3.82 MB | Adobe PDF | |||
| 1.74 KB | License |
Authors
Advisor(s)
Abstract(s)
O desenvolvimento do seguinte relatório de estágio surge na realização da unidade curricular Estágio, com uma duração de quatro meses (600 horas), na Sociedade de Revisores Oficiais de Contas (SROC) Vieira, Bastos & Associado, Lda, no sentido de finalizar o Mestrado em Auditoria do Instituto Superior de Contabilidade e Administração do Porto.
Este relatório consiste num amplo estudo e processo de aprendizagem, no qual se integra a revisão de literatura que incide sobre a informação, a sua segurança e a auditoria financeira. Com o culminar deste estudo, foi realizado um caso prático que resulta do estágio curricular, onde é descrito todo o trabalho desenvolvido ao longo do mesmo, no âmbito de uma auditoria de revisão de contas.
Com todo este trabalho prático desenvolvido foi possível compreender que uma auditoria de revisão de contas não corresponde apenas às normas implementadas pelos organismos reguladores deste meio, nem pela evolução tecnológica, mas que muito do trabalho desenvolvido e das decisões tomadas partem do julgamento do próprio auditor que desenvolve esse trabalho, tendo um papel preponderante nesta profissão e desenvolvimento destes trabalhos de auditoria.
The development of the following internship report arises from the completion of the curricular unit of internship, with a duration of four months (600 hours), in the Statutory Auditors Firm Vieira, Bastos & Associado, Lda, in order to finalize the Master in Auditing of the Instituto Superior de Contabilidade e Administração do Porto. This report consists of a broad study and learning process, which includes the literature review that focuses on information, its security and financial auditing. With the culmination of this study, a practical case was carried out as a result of the curricular internship, where all the work developed along the same is described, in the scope of an audit of accounts review. With all this practical work developed it was possible to understand that an audit of audited accounts is not only to meet the standards implemented by regulatory bodies in this environment, nor by technological developments, but that much of the work developed and the decisions taken come from the judgment of the auditor himself who develops this work, having a leading role in this profession and development of this audit work.
The development of the following internship report arises from the completion of the curricular unit of internship, with a duration of four months (600 hours), in the Statutory Auditors Firm Vieira, Bastos & Associado, Lda, in order to finalize the Master in Auditing of the Instituto Superior de Contabilidade e Administração do Porto. This report consists of a broad study and learning process, which includes the literature review that focuses on information, its security and financial auditing. With the culmination of this study, a practical case was carried out as a result of the curricular internship, where all the work developed along the same is described, in the scope of an audit of accounts review. With all this practical work developed it was possible to understand that an audit of audited accounts is not only to meet the standards implemented by regulatory bodies in this environment, nor by technological developments, but that much of the work developed and the decisions taken come from the judgment of the auditor himself who develops this work, having a leading role in this profession and development of this audit work.
Description
Keywords
Informação Segurança da informação ISO 27001 Auditoria financeira Riscos de auditoria Information Information security Financial audit Audit risk