| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.69 MB | Adobe PDF |
Advisor(s)
Abstract(s)
As entidades cada vez mais estabelecem as suas estratégias considerando o risco. Para o alcance da missão a empresa estabelece objetivos, sendo que estes podem ser condicionados pelo risco, levando à necessidade de estabelecer medidas de controlo interno. A implementação de um adequado sistema de controlo interno (SCI) é da responsabilidade da gestão, que deve estabelecer medidas de controlo de modo a mitigar o risco e potenciar uma segurança razoável relativamente ao alcance dos objetivos da organização. Assim, este trabalho de projeto tem como intuito analisar o SCI do processo de faturação da prestação de serviços efetuadas pela entidade GlobalWe, de modo a concluir sobre a sua adequabilidade e sugerir melhorias.
As sugestões das melhorias serão apresentadas num fluxograma com as atividades propostas para tal, bem como um mapa de controlo de horas diárias que permite identificar as horas de trabalho prestado a cada cliente da empresa. A metodologia utilizada será um estudo de caso, tendo as técnicas de recolha de dados como fundamento a análise documental, entrevista ao gestor da empresa e observação direta.
Entities are increasingly establishing their strategies regarding risk . To reach the mission, objectives must be defined, which can be risk-conditioned leading to the need to establish internal control measures. Implementation of an appropriate internal control system (ICS) is management responsibility, who should establish control measures in order to mitigate risk and provide reasonable assurance regarding achievement of the organization objectives. This work project intends to analyze ICS billing process of services provided by GlobalWe, in order to conclude on its suitability and improvement needs. Suggestions for improvements will be presented in a flowchart with proposed activities, as well as a map of daily hours control that allows measurement of working hours provided to each company client. The methodology used will be a case study, with data collection techniques based on document analysis, company manager interview and direct observation.
Entities are increasingly establishing their strategies regarding risk . To reach the mission, objectives must be defined, which can be risk-conditioned leading to the need to establish internal control measures. Implementation of an appropriate internal control system (ICS) is management responsibility, who should establish control measures in order to mitigate risk and provide reasonable assurance regarding achievement of the organization objectives. This work project intends to analyze ICS billing process of services provided by GlobalWe, in order to conclude on its suitability and improvement needs. Suggestions for improvements will be presented in a flowchart with proposed activities, as well as a map of daily hours control that allows measurement of working hours provided to each company client. The methodology used will be a case study, with data collection techniques based on document analysis, company manager interview and direct observation.
Description
Mestrado em Auditoria
Keywords
Controlo interno Riscos Prestação de serviços Startup Revenue assurance Atividades de controlo Internal control Risks Services Control activities