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Advisor(s)
Abstract(s)
A auditoria interna tem vindo a ganhar importância nas organizações, associada ao controlo, à melhoria continua e como suporte à organização. A auditoria interna é determinada em acrescentar valor e melhorar as operações da organização, dando apoio na prossecução dos objetivos de forma eficiente e eficaz.
Este trabalho tem como objetivo apresentar um projeto de implementação de um departamento de auditoria interna, bem como demonstrar todos os benefícios que a organização pode ganhar ao implementar este departamento.
A empresa conta com sete décadas de história e crescimento, com 700 colaboradores, 75 lojas, 13 marcas. Mais de 70 anos a representar marcas premium e de luxo na Moda e na Ótica.
Esta empresa está em fase de crescimento, em finais de 2017 iniciaram o processo de implementação do sistema ERP SAP, em 2019 entraram no ranking dos TOP 25 das melhores empresas para se trabalhar em Portugal, desde 2017 até ao momento abriu 14 lojas novas. Tantas alterações, tanta evolução exige um maior controlo para garantir a eficácia dos processos.
A entidade não tem departamento de auditoria interna. Existem procedimentos de controlo implementados, mas não existem mecanismos de verificação e monitorização desses procedimentos.
Sendo uma organização de média dimensão, cuja atividade se centra no retalho de moda, para classe média alta, é importante assegurar que todas as operações são efetuadas de forma eficiente e que garantem o cumprimento dos procedimentos e objetivos estipulados pela administração.
Internal audit has been gaining importance in organizations, gradually, continuous improvement and as support to the organization. Internal audit is determined to add value and improve the organization’s operations, providing support in the pursuit af objectives in an efficient and effective manner. This work aims to verify the possibilities of implementing the internal audit department, as well as to demonstrate all the benefits that the organization can gain by implementing this department. The company has seven decades of history and growth, with 700 employees, 75 stores, 13 brands. Over 70 years representing premium and luxury brands in Fashion and Optics. This company is in a growth phase, at the end of 2017 they started the process of implementing the SAP ERP system, in 2019 they entered the ranking of the TOP 25 of the best companies to work in Portugal, since 2017 until now they opened 14 new stores. So many changes, so much evolution requires greater control to guarantee the effectiveness of the processes. The entity does not have an internal audit department. There are control procedures in place, but there are no mechanisms to verify and monitor these procedures. As a medium-sized organization, whose activity focuses on fashion retail, for the upper middle class, it is important to ensure that all operations are carried out efficiently and that they ensure that all operations are carried out efficiently and that they ensure compliance with the procedures and objectives stipulated by management.
Internal audit has been gaining importance in organizations, gradually, continuous improvement and as support to the organization. Internal audit is determined to add value and improve the organization’s operations, providing support in the pursuit af objectives in an efficient and effective manner. This work aims to verify the possibilities of implementing the internal audit department, as well as to demonstrate all the benefits that the organization can gain by implementing this department. The company has seven decades of history and growth, with 700 employees, 75 stores, 13 brands. Over 70 years representing premium and luxury brands in Fashion and Optics. This company is in a growth phase, at the end of 2017 they started the process of implementing the SAP ERP system, in 2019 they entered the ranking of the TOP 25 of the best companies to work in Portugal, since 2017 until now they opened 14 new stores. So many changes, so much evolution requires greater control to guarantee the effectiveness of the processes. The entity does not have an internal audit department. There are control procedures in place, but there are no mechanisms to verify and monitor these procedures. As a medium-sized organization, whose activity focuses on fashion retail, for the upper middle class, it is important to ensure that all operations are carried out efficiently and that they ensure that all operations are carried out efficiently and that they ensure compliance with the procedures and objectives stipulated by management.
Description
Mestrado em Auditoria
Keywords
Auditoria interna Benefícios da auditoria interna Implementação departamento de auditoria interna Retalho de moda Internal audit Benefits of internal audit Implementation of internal audit department Fashion retail
Citation
Pereira, T. S. S. (2021) Implementação de departamento de auditoria interna – empresa no setor do retalho (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15232