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Advisor(s)
Abstract(s)
Hoje em dia, a informaĆ§Ć£o Ćŗtil e atempada Ć© cada vez mais valorizada, permitindo uma tomada de decisĆ£o da gestĆ£o mais conscencializada e uma maior seguranƧa no alcance dos objetivos, desenvolvimento estratĆ©gico e mitigaĆ§Ć£o do risco. O controlo interno Ć©, assim, cada vez mais reconhecido pelas entidades como uma ferramenta de gestĆ£o.
Este estudo visa a conscencializaĆ§Ć£o da Vygon Portugal para a importĆ¢ncia da implementaĆ§Ć£o e manutenĆ§Ć£o do controlo interno como ferramenta de suporte Ć gestĆ£o.
No presente estudo, pretende-se realizar o levantamento dos procedimentos de controlo interno existentes na Vygon Portugal e apresentar sugestƵes de melhoria ao sistema observado, culminando na formalizaĆ§Ć£o de um manual de controlo interno que contribua para a melhoria contĆnua e permita uma maior seguranƧa e estabilidade na execuĆ§Ć£o das tarefas, no reporte de informaĆ§Ć£o e tomada de decisĆ£o.
Numa primeira fase, Ć© apresentada uma revisĆ£o de literatura acerca da auditoria e controlo interno, por forma a expor dois conceitos fortemente relacionados e fundamentais ao acompanhamento do desenvolvimento do estudo e perceĆ§Ć£o dos resultados.
Seguidamente, Ć© apresentada a entidade em estudo, caracterizando a sua evoluĆ§Ć£o, a sua organizaĆ§Ć£o estrutural e a sua atividade. Esta organizaĆ§Ć£o exerce atividade na Ć”rea dos dispositivos mĆ©dicos e, por isso, encontra-se abrangida por exigĆŖncias normativas especĆficas e rigorosas.
Na realizaĆ§Ć£o deste estudo, optou-se pela metodologia de estudo caso, analisando a situaĆ§Ć£o particular da Vygon Portugal atravĆ©s de um questionĆ”rio de levantamento de procedimentos de controlo interno, quer formais quer informais, por forma a avaliar as medidas existentes e detetar recomendaƧƵes de melhoria. Com base nos resultados, foi elaborado um manual de controlo interno adaptado Ć s necessidades e dimensĆ£o da entidade, baseado no framework COSO e constituindo uma mudanƧa na organizaĆ§Ć£o que se espera contribuir para a gestĆ£o da organizaĆ§Ć£o e alcance dos seus objetivos.
Nowadays the organizations value useful information delivered just in time, allowing for a more responsible decision-making process and providing a better safety net for pursuing the organizationās objectives while developing its strategy and mitigating risk. In this framework, the internal control has progressively been recognized by the organizations as an important management tool. This study intends to raise Vygon Portugalās awareness towards the importance of implementing and maintaining internal control procedures as tools that aid decision-making. In this study we intend to identify the internal control procedures and practices in place in the organization and advance on suggestions for the betterment of the existing internal control system. In the end, we intend to formalize an internal control manual that contributes for the continuous improvement of the organization and provides safety and stability for the ativities, reporting and decision-making processes. Firstly, we will present a literature review regarding internal control and the auditing activity, explaining the two close-related and fundamental concepts for this studyās development and result analysis. Next, we will introduce the organization focus of the study, depicting its development, structure and activities. The organization operates in the medical devices market, being subjected to specific and rigorous normative and regulamentary demands. We chose the method of the Case Study for this work, and approached Vygon Portugalās specific case via an internal control procedure questionnaire, with the intention of identifying both formal and informal controls, of evaluating the measures in place in the company and of detecting suggestions for improvement. Based on the results of the questionnaire, we prepared an internal control manual suited for the needs and size of the organization, building up from the COSO framework and laying the foundations for a change intended to help management members achieve the organizationās goals.
Nowadays the organizations value useful information delivered just in time, allowing for a more responsible decision-making process and providing a better safety net for pursuing the organizationās objectives while developing its strategy and mitigating risk. In this framework, the internal control has progressively been recognized by the organizations as an important management tool. This study intends to raise Vygon Portugalās awareness towards the importance of implementing and maintaining internal control procedures as tools that aid decision-making. In this study we intend to identify the internal control procedures and practices in place in the organization and advance on suggestions for the betterment of the existing internal control system. In the end, we intend to formalize an internal control manual that contributes for the continuous improvement of the organization and provides safety and stability for the ativities, reporting and decision-making processes. Firstly, we will present a literature review regarding internal control and the auditing activity, explaining the two close-related and fundamental concepts for this studyās development and result analysis. Next, we will introduce the organization focus of the study, depicting its development, structure and activities. The organization operates in the medical devices market, being subjected to specific and rigorous normative and regulamentary demands. We chose the method of the Case Study for this work, and approached Vygon Portugalās specific case via an internal control procedure questionnaire, with the intention of identifying both formal and informal controls, of evaluating the measures in place in the company and of detecting suggestions for improvement. Based on the results of the questionnaire, we prepared an internal control manual suited for the needs and size of the organization, building up from the COSO framework and laying the foundations for a change intended to help management members achieve the organizationās goals.
Description
VersĆ£o final (Esta versĆ£o contĆ©m as crĆticas e sugestƵes dos elementos do jĆŗri)
Keywords
Controlo interno Sistema de controlo interno Auditoria interna Manual de controlo Interno Internal audit Internal control manual Internal control system