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Advisor(s)
Abstract(s)
O setor bancário, pela sua natureza específica, implica a exposição a diversos tipos de riscos.
Assim, torna-se imprescindível que os bancos disponham de auditores internos qualificados, com aptidão para desenvolver uma atividade efetiva nos domínios de gestão de risco, aconselhamento, e de consultoria, como forma de acrescentar valor a organização.
Este estudo, teve como objetivo principal compreender a intervenção da Auditoria Interna na mitigação dos riscos no setor bancário em Cabo Verde. Para realização deste estudo, efetivou-se um questionário o qual foi dirigido aos bancos comerciais situados em Cabo Verde. Posteriormente realizou-se a análise e as principais ilações dos dados recolhidos.
Conclui-se, que todas as instituições bancárias respondentes possuem uma Unidade de Auditoria Interna, responsável pelo exercício independente da função de Auditoria Interna.
O plano de auditoria e programas pormenorizadas é elaborada utilizando uma abordagem baseada no risco e na maioria das instituições inqueridas, as recomendações propostas pela Auditoria Interna referentes a melhorias dos processos de gestão de risco tem sido integralmente implementada e avaliada a sua eficácia.
Deste modo, conclui-se que a auditoria interna nos bancos em Cabo Verde desempenha um papel ativo no processo de gestão de riscos das Instituições, contribuído para a melhoria dos processos de gestão de risco e controlo interno das instituições.
The banking industry, by its specific nature, implies exposure to various types of risks. Thus, it is essential that banks have qualified internal auditors, with the ability to develop an effective activity in the areas of risk management, counseling, and consulting, to add value to the organization. The main objective of this study was to understand the intervention of Internal Audit in mitigating risks in the banking sector in Cape Verde. In order to carry out this study, a questionnaire was sent to the commercial banks located in Cape Verde. Subsequently, the analysis and the main conclusions of the data collected were carried out. It is concluded that all respondent banking institutions have an Internal Audit Unit, responsible for the independent exercise of the Internal Audit function. The audit plan and detailed programs are drawn up using a risk-based approach and in most of the respondent institutions, the recommendations proposed by the Internal Audit regarding improvements in the risk management processes have been fully implemented and their effectiveness assessed. Thus, it is concluded that internal auditing in banks in Cape Verde plays an active role in the risk management process of the institutions, contributing to the improvement of risk management processes and internal control of the institutions.
The banking industry, by its specific nature, implies exposure to various types of risks. Thus, it is essential that banks have qualified internal auditors, with the ability to develop an effective activity in the areas of risk management, counseling, and consulting, to add value to the organization. The main objective of this study was to understand the intervention of Internal Audit in mitigating risks in the banking sector in Cape Verde. In order to carry out this study, a questionnaire was sent to the commercial banks located in Cape Verde. Subsequently, the analysis and the main conclusions of the data collected were carried out. It is concluded that all respondent banking institutions have an Internal Audit Unit, responsible for the independent exercise of the Internal Audit function. The audit plan and detailed programs are drawn up using a risk-based approach and in most of the respondent institutions, the recommendations proposed by the Internal Audit regarding improvements in the risk management processes have been fully implemented and their effectiveness assessed. Thus, it is concluded that internal auditing in banks in Cape Verde plays an active role in the risk management process of the institutions, contributing to the improvement of risk management processes and internal control of the institutions.
Description
Mestrado em Contabilidade e Gestão das Instituições Financeiras
Keywords
Auditoria interna Riscos Setor bancário Mitigação Internal audit Risks Banking sector Mitigation
Citation
Fernandes, N. H. M. (2021) Auditoria interna e a mitigação dos riscos no setor bancário em Cabo Verde. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível emhttp://hdl.handle.net/10400.21/15287