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Abstract(s)
A crescente e constante globalização dos mercados e consequente interesse dos stakeholders no crescimento do negócio das organizações, conduziu à necessidade de melhorar o controlo sobre a sua atividade. A auditoria interna (AI) surgiu como uma forma de assegurar os interesses de todos os intervenientes no desenvolvimento das organizações. Hoje em dia os auditores internos são essenciais numa organização para que a mesma seja reconhecida no mercado. Estes contribuírem, não só com a análise e revisão dos procedimentos e processos de controlo interno, mas também das estratégias adotadas pela entidade para alcançar os objetivos predeterminados. Assim contribuem, desta forma, com um aconselhamento profissional que chega a todas áreas da entidade, tendo presente o seu trabalho.
O Instituto Português de Auditoria Interna (IPAI), é a instituição em Portugal responsável por promover a associação de todos os interessados em AI. Tem por objetivo contribuir para a melhoria contínua da profissão de auditor interno, promovendo a formação e a troca de experiências entre os profissionais da área. Este trabalho teve como principal objetivo saber a importância do IPAI no desenvolvimento da AI em Portugal.
The increasing and constant globalization of the markets, and consequent interest of the stakeholders at the growing business of the organizations, lead to the need of improving the control on its activities. Nowadays the internal auditors are essential in an organization, so that it is recognized in the market. They contribute, not only with the analyses, procedure revisions and internal control processes, but also in the strategies that are adopted by the organizations to achieve the defined goals. So they contribute, in this way, with professional counselling transversal to all organization departments, bearing in mind their work. The Portuguese Institute of Internal Auditing (IPAI) is the institution, in Portugal, responsible for promoting the association of all the interested persons in internal auditing. Have as main goal the contribution for the continuous improvement of the internal auditor profession, promoting the training and exchange of experience between the professional of the area. This work had as main goal to evaluate the importance of IPAI, in the development of the internal auditing in Portugal.
The increasing and constant globalization of the markets, and consequent interest of the stakeholders at the growing business of the organizations, lead to the need of improving the control on its activities. Nowadays the internal auditors are essential in an organization, so that it is recognized in the market. They contribute, not only with the analyses, procedure revisions and internal control processes, but also in the strategies that are adopted by the organizations to achieve the defined goals. So they contribute, in this way, with professional counselling transversal to all organization departments, bearing in mind their work. The Portuguese Institute of Internal Auditing (IPAI) is the institution, in Portugal, responsible for promoting the association of all the interested persons in internal auditing. Have as main goal the contribution for the continuous improvement of the internal auditor profession, promoting the training and exchange of experience between the professional of the area. This work had as main goal to evaluate the importance of IPAI, in the development of the internal auditing in Portugal.
Description
Mestrado em Auditoria
Keywords
Auditoria interna Instituto Português de Auditoria Interna Auditores internos Organizações Formação Internal auditing Portuguese Institute of Internal Auditing Internal auditors Organizations Training