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Authors
Advisor(s)
Abstract(s)
Na actual conjuntura económico-financeira, torna-se importante para as empresas
implementar instrumentos que contribuam para a sua eficiência operacional, que sejam
pontos de diferenciação – como um adequado Sistema de Controlo Interno.
Desta forma procuramos demonstrar que a implementação de um adequado Sistema de
Controlo Interno pode ser um factor diferenciador, e contribuir de forma decisiva para a
sobrevivência das empresas.
Perante os objectivos a que nos propusemos, foram distribuídos inquéritos a uma amostra
representativa de 16% da população em estudo, tendo sido analisados estatisticamente os
resultados obtidos. Pudemos verificar que, apesar de todos os contributos que a existência
de um adequado SCI poderá trazer ás empresas, a grande maioria não o tem implementado
de modo formal.
In the actual economic and financial situation, it is important for companies to implement tools that contribute to operational efficiencies, which are points of differentiation – as an adequate internal control system. So we sought to demonstrate that the implementation of an adequate internal control system can be a differentiating factor, and decisively contribute to the survival of businesses. Given the objectives we set, surveys were distributed to a representative sample of 16% of the population under study and the results were statistically analyzed. We concluded that, despite all the contributions that the existence of an appropriate ICS can bring to companies, most of them don’t have it implemented in any formal way.
In the actual economic and financial situation, it is important for companies to implement tools that contribute to operational efficiencies, which are points of differentiation – as an adequate internal control system. So we sought to demonstrate that the implementation of an adequate internal control system can be a differentiating factor, and decisively contribute to the survival of businesses. Given the objectives we set, surveys were distributed to a representative sample of 16% of the population under study and the results were statistically analyzed. We concluded that, despite all the contributions that the existence of an appropriate ICS can bring to companies, most of them don’t have it implemented in any formal way.
Description
Mestrado em Auditoria
Keywords
Controlo interno Eficiência operacional Pequenas e médias empresas Sucesso empresarial Fiabilidade da informação financeira Business success Internal control Operational efficiency Reliability of financial information Small and medium entities