| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 3.48 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
A importância do controlo interno reflete-se no objetivo de cumprir todos os
procedimentos, de modo que o relato financeiro seja fiável, mesmo que possam existir
limitações, ao nível da dimensão da empresa, custo/benefício, erros e
utilização/manipulação do sistema informático. (Gomes, 2010)
O controlo interno passa pela definição de políticas e procedimentos que visam
fornecer uma segurança razoável no cumprimento dos objetivos de uma entidade. O
auditor deve obter conhecimento suficiente dos principais tipos de atividades que a
entidade usa para monitorizar o seu controlo interno, incluindo a fonte das informações
relacionadas com essas atividades. (AICPA, 1988)
Neste seguimento, esta investigação tem como objetivo principal perceber a
importância do sistema de controlo interno na definição dos procedimentos de auditoria
a realizar. Tenciona também reforçar a influência de um bom controlo interno
implementado no início de um trabalho de auditoria e como este pode auxiliar e
simplificar o trabalho do auditor.
Quanto à metodologia de investigação, foi escolhida a técnica de análise
qualitativa, que utiliza asserções, interligadas entre si, formado um modelo de análise. O
mesmo foi testado e comprovado com a realização de um estágio curricular, durante seis
meses, junto da Revisora Oficial de Contas Ana Sofia da Costa Moreira.
A última parte do relatório é referente às conclusões obtidas com esta
investigação, onde se conclui que a auditoria e o controlo interno, cada vez mais, têm um
papel fulcral nas empresas. O auditor deve obter provas suficientes, de forma a ficar
satisfeito com o seu trabalho, e ainda tentar minimizar o risco de distorção material.
The importance of internal control is reflected in the objective of complying with all procedures, so that the financial report is reliable, even if there may be limitations, in terms of company size, cost/benefit, errors and use/manipulation of the computer system (Gomes, 2010) Internal control goes through the definition of policies and procedures that aim to provide reasonable security in the fulfillment of an entity's objectives. The auditor should obtain sufficient knowledge of the main types of activities that the entity uses to monitor its internal control, including the source of information relating to those activities. (AICPA, 1988) In this regard, this investigation has as its main objective to understand the importance of the internal control system in defining the audit procedures to be carried out. It also intends to reinforce the influence of a good internal control implemented at the beginning of an audit work and how this can help and simplify the auditor's work. As for the research methodology, it was chosen the qualitative analysis technique, which uses assertions, interconnected with each other, forming an analysis model. The same was tested and proven with the completion of a curricular internship, for six months, with the Chartered Accountant Ana Sofia da Costa Moreira. The last part of the report refers to the conclusions obtained from this investigation, where it is concluded that hat auditing and internal control, increasingly, play a key role in companies. The auditor should obtain sufficient evidence to be satisfied with his or her work and still attempt to minimize the risk of material misstatement.
The importance of internal control is reflected in the objective of complying with all procedures, so that the financial report is reliable, even if there may be limitations, in terms of company size, cost/benefit, errors and use/manipulation of the computer system (Gomes, 2010) Internal control goes through the definition of policies and procedures that aim to provide reasonable security in the fulfillment of an entity's objectives. The auditor should obtain sufficient knowledge of the main types of activities that the entity uses to monitor its internal control, including the source of information relating to those activities. (AICPA, 1988) In this regard, this investigation has as its main objective to understand the importance of the internal control system in defining the audit procedures to be carried out. It also intends to reinforce the influence of a good internal control implemented at the beginning of an audit work and how this can help and simplify the auditor's work. As for the research methodology, it was chosen the qualitative analysis technique, which uses assertions, interconnected with each other, forming an analysis model. The same was tested and proven with the completion of a curricular internship, for six months, with the Chartered Accountant Ana Sofia da Costa Moreira. The last part of the report refers to the conclusions obtained from this investigation, where it is concluded that hat auditing and internal control, increasingly, play a key role in companies. The auditor should obtain sufficient evidence to be satisfied with his or her work and still attempt to minimize the risk of material misstatement.
Description
Keywords
Controlo interno Testes aos controlos Risco de auditoria Procedimentos de auditoria Internal control Audit risk Audit proceedings Control tests