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Abstract(s)
A auditoria interna tem vindo a ganhar cada vez mais importância no mundo empresarial. Esta apresenta-se como um instrumento que permite aos responsáveis das organizações agir de uma forma segura e incrementar a sua eficiência e eficácia. Este tipo de auditoria pode ser tratada de uma forma interna, através da criação de um Departamento de Auditoria Interna, ou de forma externa através de outsourcing, ou uma combinação das duas. Na organização deste departamento é necessário ter em consideração diversos pontos, tais como a estrutura da organização, a independência e autoridade, e os meios disponíveis, entre outros. A entidade que é retratada está inserida num Grupo que tem auditoria interna a nível central. No entanto não são desenvolvidas práticas de auditoria interna a nível local. Existem procedimentos implementados, mas não existe ninguém definido para analisar os procedimentos e recomendar melhorias. Sendo a atividade da empresa relacionada com a recuperação de créditos é importante assegurar que todas as operações sejam efetuadas de uma forma eficiente, garantido o cumprimento dos objetivos por si estipulados.
The internal audit has been gaining more and more importance in the business world. This is presented as an instrument that allows those responsible to act in a safe manner and to the company to increase its efficiency and effectiveness. This type of audit can be handled in an internal form, through the creation of an Internal Audit Department, or in external way through outsourcing, or a combination of both. In the organization of this department it is necessary to consider several points, such as the company's structure, independence and authority, and the resources available, among others. The company that is pictured is included in a group which has internal audit at central level, however the company does not develop internal audit practices at the local level. There are procedures in place, however there is no one set to examine them and recommend improvements. As the company's business relates to credit recovery is important to ensure that all operations are carried out in an efficient way, ensuring the fulfillment of the objectives defined by the management.
The internal audit has been gaining more and more importance in the business world. This is presented as an instrument that allows those responsible to act in a safe manner and to the company to increase its efficiency and effectiveness. This type of audit can be handled in an internal form, through the creation of an Internal Audit Department, or in external way through outsourcing, or a combination of both. In the organization of this department it is necessary to consider several points, such as the company's structure, independence and authority, and the resources available, among others. The company that is pictured is included in a group which has internal audit at central level, however the company does not develop internal audit practices at the local level. There are procedures in place, however there is no one set to examine them and recommend improvements. As the company's business relates to credit recovery is important to ensure that all operations are carried out in an efficient way, ensuring the fulfillment of the objectives defined by the management.
Description
Mestrado em Auditoria
Keywords
Auditoria interna Auditor Competências Eficiência Eficácia Responsabilidade Internal audit Auditor Skills Efficiency Effectiveness Accountability.