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Abstract(s)
O desempenho do compromisso de auditoria é executado num ambiente em constante transformação sendo o posicionamento da auditoria interna nas entidades cada vez mais importante. Nos últimos anos, tem vindo a verificar-se um aumento do interesse na atividade da auditoria e como, quer a auditoria interna, quer a externa, contribuem para a fiabilidade da informação, realizando alguns procedimentos comuns, é essencial perceber o relacionamento existente entre elas. Tanto a auditoria interna como a externa empregam técnicas e metodologias idênticas, ou seja, ambas avaliam, analisam e identificam atividades desenvolvidas na entidade,
associadas direta ou indiretamente ao conteúdo das demonstrações financeiras. Este trabalho visa avaliar o impacto da auditoria interna na externa, procurando analisar o grau de cooperação entre ambas. Para tal, realizou-se um estudo de caso onde se questionaram os Managers e Supervisores da empresa multinacional BDO & Associados, SROC, Lda.. Através da análise dos dados obtidos verificou-se que os auditores externos
têm em consideração o trabalho desenvolvido pelos auditores internos existindo, desta forma, uma coordenação positiva entre eles. Apesar de existir uma boa colaboração entre o auditor interno e externo, futuramente esta colaboração deverá ser maior, com o objetivo de melhorar a qualidade da auditoria. Os
auditores internos e os externos devem cooperar mais uns com os outros, estabelecendo uma comunicação profissional espontânea e sem restrições, sobre os diversos aspetos dos seus trabalhos.
The performance of the audit engagement is executed in a constantly changing environment, allowing for the internal audit position to become increasingly more important. Throughout the years, there has been a visible rise in the interest in the auditor’s activity and, because both internal and external audit contribute to the reliability of the information, as they perform some common procedures, it is crucial to understand the relationship that exists between them. Both the internal and external audit exert identical methodologies and techniques, as they both evaluate, analyze and identify the activities that have been developed within the entity, directly or indirectly associated with results report contents. This thesis aims to evaluate the impact of the internal and external audit, by analyzing the degree of cooperation between them. For this purpose, a study case has been done where managers and supervisors from the multinational company BDO & Associados, SROC were questioned. Through the analysis of the data obtained, it was possible to observe that the external auditors takes into account the work developed by the internal auditors, existing, therefore, a positive coordination between them. Although there is a good coordination between the internal and the external auditors, the level of collaboration between the two must be higher in the future, in order to improve the quality of the audit. The internal and external auditors must cooperate and work more with each other, establishing a professional communication, spontaneous and without restrictions, about the most varied aspects of their jobs.
The performance of the audit engagement is executed in a constantly changing environment, allowing for the internal audit position to become increasingly more important. Throughout the years, there has been a visible rise in the interest in the auditor’s activity and, because both internal and external audit contribute to the reliability of the information, as they perform some common procedures, it is crucial to understand the relationship that exists between them. Both the internal and external audit exert identical methodologies and techniques, as they both evaluate, analyze and identify the activities that have been developed within the entity, directly or indirectly associated with results report contents. This thesis aims to evaluate the impact of the internal and external audit, by analyzing the degree of cooperation between them. For this purpose, a study case has been done where managers and supervisors from the multinational company BDO & Associados, SROC were questioned. Through the analysis of the data obtained, it was possible to observe that the external auditors takes into account the work developed by the internal auditors, existing, therefore, a positive coordination between them. Although there is a good coordination between the internal and the external auditors, the level of collaboration between the two must be higher in the future, in order to improve the quality of the audit. The internal and external auditors must cooperate and work more with each other, establishing a professional communication, spontaneous and without restrictions, about the most varied aspects of their jobs.
Description
Mestrado em Auditoria
Keywords
Auditoria interna Auditoria externa Relacionamento Colaboração Impacto Internal audit External audit Relationship Collaboration Impact
Citation
Miranda, C. V. (2018). Impacto da auditoria interna na externa numa empresa multinacional: um estudo de caso. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/16208