| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 5.05 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Este trabalho assenta na motivação em explorar uma das principais actividades à escala global
– o turismo – tendo como objectivo de investigação a caracterização das práticas de controlo
interno na área de vendas da empresa do sector hoteleiro objecto do estudo, aferindo os riscos
a que está exposta e se estes estão mitigados de forma a garantir a receita.
Para alcançar este objectivo foi necessário reconhecer, através da revisão bibliográfica, as
principais definições e conceitos relativos a risco, controlo interno e controlo de receita. Através
da realização de entrevistas, aplicação de questionários e observação directa, foram
identificados os principais riscos referentes à obtenção de receita na actividade hoteleira,
analisadas as actividades correntes e de controlo implementadas, caracterizado o sistema de
controlo interno na área de vendas através do método misto - conjugação do método descritivo
com o de fluxograma -, o que permitiu identificar as áreas críticas que contribuem para o risco
de perda de receita e, considerando o rácio custo/benefício, as medidas a adoptar para o
mitigar.
Conclui-se que existe uma monitorização dos riscos considerada adequada e o risco residual
de perda de receita encontra-se nos níveis aceitáveis definidos pela Direcção. A
implementação das actividades de controlo recomendadas supera o rácio custo/benefício e,
procedendo-se à sua implementação, é espectável um aumento da eficiência, eficácia e
economicidade do sistema de controlo interno implementado na área de vendas da empresa
alvo de estudo.
This work is driven by the motivation to explore one of the main activities on a global scale - Tourism - with the aim of characterizing the practices of internal control of the company’s sales, assessing the risks to which it’s exposed and if these are mitigated to ensure the revenue. To achieve this gold it was necessary to acknowledge, through the literature review, key definitions and concepts related to risk, internal control and revenue assurance. Through interviews, questionnaires and direct observation, the main risks related to revenue in the hotel business were identified, analyzed current activities and implemented control process, characterized the system of internal control in the sales area through mixed method - conjunction of the descriptive method with flowchart - which help to identify the critical areas that contribute to the risk of lost revenue and, considering the cost / benefit ratio, the measures to adopt to mitigate it. We conclude that there is adequate monitoring of risks and that the residual risk of revenue loss lies within acceptable levels determined by the Board. The implementation of recommended control activities outweighs the cost/benefit ratio and, proceeding to its implementation, would be expected to improve the efficiency, effectiveness and economy of the internal control system implemented in the sales area of the company in study.
This work is driven by the motivation to explore one of the main activities on a global scale - Tourism - with the aim of characterizing the practices of internal control of the company’s sales, assessing the risks to which it’s exposed and if these are mitigated to ensure the revenue. To achieve this gold it was necessary to acknowledge, through the literature review, key definitions and concepts related to risk, internal control and revenue assurance. Through interviews, questionnaires and direct observation, the main risks related to revenue in the hotel business were identified, analyzed current activities and implemented control process, characterized the system of internal control in the sales area through mixed method - conjunction of the descriptive method with flowchart - which help to identify the critical areas that contribute to the risk of lost revenue and, considering the cost / benefit ratio, the measures to adopt to mitigate it. We conclude that there is adequate monitoring of risks and that the residual risk of revenue loss lies within acceptable levels determined by the Board. The implementation of recommended control activities outweighs the cost/benefit ratio and, proceeding to its implementation, would be expected to improve the efficiency, effectiveness and economy of the internal control system implemented in the sales area of the company in study.
Description
Trabalho de Projecto
apresentado ao Instituto de Contabilidade e Administração do Porto para
a obtenção do grau de Mestre em Auditoria, sob a orientação da Doutora
Alcina Augusta de Sena Portugal Dias.
“Esta versão contém as críticas e sugestões dos elementos do júri”
Nota: 18 valores
Nota: 18 valores
Keywords
Controlo de receita Hotelaria Controlo interno Gestão de risco Revenue assurance Hospitality Internal control Risk management
Citation
Publisher
Instituto Politécnico do Porto. Instituto Superior de Contabilidade e Administração do Porto