Name: | Description: | Size: | Format: | |
---|---|---|---|---|
1.7 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Para fazer face às exigências cada vez mais vincadas do mercado e dos clientes, as empresas necessitam de formas de se destacarem. A implementação de sistemas de gestão certificados têm ganho particular interesse em diversos sectores de negócio, principalmente o sistema de gestão da qualidade e o sistema de gestão de segurança da informação. Os objetivos da presente investigação são evidenciar o papel da profissão de auditoria e do controlo interno na implementação de tais sistemas numa determinada organização e as sinergias decorrentes do sistema de controlo interno com os requisitos das normas que regem esses mesmos sistemas.
A metodologia utilizada para o suporte empírico da presente dissertação foi o estudo de caso, por meio da utilização de inquéritos por questionário, dirigido aos colaboradores da empresa e realizados através de uma plataforma online, tendo as respostas alcançado o total da amostra selecionada, cujas questões, suportadas pela revisão teórica, permitiram responder às perguntas de investigação e validar ou não as hipóteses formuladas. Concluiu-se que os requisitos das normas são em muito semelhantes às componentes do controlo interno e as exigências que delas resultam levam à adoção de diversos documentos como manuais, políticas, procedimentos entre outros que permitem o aumento da robustez do controlo interno. Conclui-se ainda que a auditoria interna e externa são fundamentais para estes processos através das atividades que realizam, e que da implementação destes sistemas resultam diversos benefícios, mas também algumas limitações. Conseguir a certificação, origina um maior reconhecimento comprovando assim que é uma das formas de destaque mais bem- sucedidas.
To meet the growing demands of the market and customers, companies need ways to exceed themselves. The implementation of certified management systems has gained interest in several business sectors, mainly the quality management system and the information security management system. The aim of the present investigation is to highlight the role of the audit and internal control in the implementation of such systems in a certain organization as well as the synergies arising from the internal control system with the requirements of the standards governing those systems. The methodology used for the empirical support of the present dissertation was the case study, through the use of questionnaires, directed to the company's employees and conducted through an online platform, the answers reached the total of the selected sample, whose questions, supported by the theoretical review, allowed to answer the research questions and validate or not the formulated hypotheses. It was concluded that the requirements of standards are very similar to the components of internal control and the resulting requirements lead to the implementation of several documents such as manuals, policies, procedures, among others, which increase the strength of internal control. It is also concluded that internal and external audit are fundamental to these processes through the activities they perform, and that the implementation of these systems result in several benefits, but also some limitations. Achieving certification results in greater recognition, thus proving to be one of the most successful forms of prominence.
To meet the growing demands of the market and customers, companies need ways to exceed themselves. The implementation of certified management systems has gained interest in several business sectors, mainly the quality management system and the information security management system. The aim of the present investigation is to highlight the role of the audit and internal control in the implementation of such systems in a certain organization as well as the synergies arising from the internal control system with the requirements of the standards governing those systems. The methodology used for the empirical support of the present dissertation was the case study, through the use of questionnaires, directed to the company's employees and conducted through an online platform, the answers reached the total of the selected sample, whose questions, supported by the theoretical review, allowed to answer the research questions and validate or not the formulated hypotheses. It was concluded that the requirements of standards are very similar to the components of internal control and the resulting requirements lead to the implementation of several documents such as manuals, policies, procedures, among others, which increase the strength of internal control. It is also concluded that internal and external audit are fundamental to these processes through the activities they perform, and that the implementation of these systems result in several benefits, but also some limitations. Achieving certification results in greater recognition, thus proving to be one of the most successful forms of prominence.
Description
Keywords
Auditoria Sistema de gestão da qualidade Sistema de gestão de segurança da informação Controlo interno Audit Quality management system Information security management system; Internal Control. Internal control