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Abstract(s)
Cabo Verde tem acompanhado em termos de contabilidade e de auditoria externa a adoção das melhores práticas. O novo sistema de normalização contabilística é baseado nas normas internacionais e a OPACC recomenda a utilização das normas internacionais de auditoria pelos auditores certificados autorizados.
Tendo em conta esta realidade e o desenvolvimento económico do país afigurou-se importante avaliar se também no que respeita à auditoria interna se verifica o interesse e a evolução que a atividade vem tendo noutros países.
O estudo tem como objetivo avaliar a presença da auditoria interna nas grandes organizações de Cabo Verde, públicas ou privadas, conhecer a avaliação do seu contributo para a gestão e os principais aspetos relacionados com a sua organização. No fundo, procura-se entender e compreender o âmbito de atuação de Auditoria Interna e o seu contributo para o desempenho das organizações em Cabo Verde.
Em termos de metodologia, e para além da pesquisa bibliográfica, foi dirigido um inquérito às vinte maiores organizações empresariais de Cabo Verde, tendo sido obtidas dezasseis respostas, sete das quais com auditoria interna.
Embora todas as entidades reconheçam a relevância da auditoria interna para as organizações, confirma-se que a maioria das entidades que responderam ainda não implementaram e, dentro das que têm a função, na maior parte dos casos a mesma decorre mais de uma obrigação legal ou regulatória do que propriamente de uma manifestação da importância da auditoria para a criação de valor ou como linha de defesa do próprio
sistema de controlo interno.
Ainda assim, a organização manifestada, a qualificação dos recursos alocados à função e a ideia generalizada da sua importância leva-nos a concluir que também a auditoria interna em Cabo Verde está na senda do progresso.
The increase in competitiveness, market growth, market growth and the persistent changes in the business environment today, imply an increase in the relevance of risk management activities. In this context, there are changes in organizations that lead to the adherence and implementation of internal control systems that make it possible to efficiently and effectively manage and mitigate risks, enabling organizations to confront the constant variations in the business environment. Internal audit has taken on an increasingly relevant role in the last twenty years within Cape Verdean organizations, as it helps both investors and top managers or administrators, providing them with reliable information for decision making and achieving previously proposed objectives. Its importance has been extended to both private and public entities. To carry out this investigation, which aims to analyze the importance, contribution and existence of an internal audit department in public or private organizations in Cape Verde, a questionnaire was prepared and sent to all organizations, carrying out statistical treatment of results obtained. Despite the existence or implementation of an Internal Audit Department or service, this is an activity that still has little expression in Cape Verdean organizations, although there is an increased intention in the implementation of a department. In general, Cape Verdean entities are of considerable size, internal audit is crucial in order to ensure a more effective management of the administration and for the accountability of managers. The present study, still demonstrates, that the public and private organization of Cape Verde still has a long way to go with regard to the development and implementation of an audit department. Because, without internal auditing, the internal control system does not remain effective and reliable.
The increase in competitiveness, market growth, market growth and the persistent changes in the business environment today, imply an increase in the relevance of risk management activities. In this context, there are changes in organizations that lead to the adherence and implementation of internal control systems that make it possible to efficiently and effectively manage and mitigate risks, enabling organizations to confront the constant variations in the business environment. Internal audit has taken on an increasingly relevant role in the last twenty years within Cape Verdean organizations, as it helps both investors and top managers or administrators, providing them with reliable information for decision making and achieving previously proposed objectives. Its importance has been extended to both private and public entities. To carry out this investigation, which aims to analyze the importance, contribution and existence of an internal audit department in public or private organizations in Cape Verde, a questionnaire was prepared and sent to all organizations, carrying out statistical treatment of results obtained. Despite the existence or implementation of an Internal Audit Department or service, this is an activity that still has little expression in Cape Verdean organizations, although there is an increased intention in the implementation of a department. In general, Cape Verdean entities are of considerable size, internal audit is crucial in order to ensure a more effective management of the administration and for the accountability of managers. The present study, still demonstrates, that the public and private organization of Cape Verde still has a long way to go with regard to the development and implementation of an audit department. Because, without internal auditing, the internal control system does not remain effective and reliable.
Description
Mestrado em Auditoria
Keywords
Auditoria interna Controlo Eficácia Eficiência Economicidade Control Audit Effectiveness Efficiency Economics
Citation
Lopes, I. P. V. (2020) A auditoria interna em Cabo Verde. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15695