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Auditoria aos fundos comunitários e a sua distinção face a outros tipos de auditoria financeira
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Os fundos comunitários têm vindo a ter um crescente impacto na economia portuguesa desde a entrada de Portugal na União Europeia. Programas como o Portugal 2020, que até ao momento forneceu aos beneficiários cerca de 24 mil milhões de euros, segundo dados do Centro de Informação Europeia Jacques Delors (EUROCID), surgem como uma mais-valia para o investimento e a promoção do crescimento do país. Apresentam domínios temáticos como a potencialização da competitividade das Pequenas e Médias Empresas, a promoção da sustentabilidade e o investimento na educação, entre outros. Atualmente, encontra-se numa fase inicial de implementação um novo plano denominado Portugal 2030, para o período de 2021 a 2027. Sendo estes fundos atribuídos a entidades que necessitam de cumprir com diversos requisitos, o Estado recorre a auditorias para garantir a conformidade da execução das operações de acordo com os pressupostos aprovados e com as normas aplicáveis e supervisionar a boa utilização dos fundos por parte dos beneficiários. Assim, esta investigação incidirá inicialmente no enquadramento teórico de auditoria, de fundos comunitários e de auditoria aos fundos comunitários. Para fortalecer o estudo em causa, será efetuado um questionário a profissionais do ramo de auditoria e procurar-se-á atingir o seguinte objetivo geral: verificar se uma auditoria a projetos cofinanciados por fundos comunitários está enquadrada com os fundamentos gerais de uma auditoria financeira regular, no que diz respeito à mitigação de riscos. Verificar-se-á que apesar de apresentarem algumas semelhanças, as auditorias são consideradas pelos inquiridos como diferentes, ainda que se guiem pelos mesmos fundamentos gerais.
Community funds have had an increasing impact on the Portuguese economy since Portugal’s entry in the European Union. Programs such as Portugal 2020, which to date has provided beneficiaries with around 24 billion euros, according to data from the Jacques Delors European Information Centre (EUROCID), have proven to be an asset for investment and for promoting the country’s growth. These programs cover thematic areas such as enhancing the competitiveness of small and medium-sized enterprises, promoting sustainability, and investing in education, among others. Currently, a new plan called Portugal 2030, covering the period from 2021 to 2027, is in the early stages of implementation. As these funds are granted to entities that must meet several requirements, the government relies on audits to ensure that operations are carried out in compliance with the approved assumptions and applicable regulations, and to monitor the proper use of funds by beneficiaries. Thus, this research will initially focus on the theoretical framework of auditing, European funds, and the auditing of European funds. To strengthen the study, a questionnaire will be conducted among auditing professionals, aiming to achieve the following general objective: to verify whether an audit of projects co-financed by European funds aligns with the general principles of a regular financial audit, particularly regarding risk mitigation. It will be observed that, although they share some similarities, the audits are considered by respondents to be different, even if they are guided by the same general principles.
Community funds have had an increasing impact on the Portuguese economy since Portugal’s entry in the European Union. Programs such as Portugal 2020, which to date has provided beneficiaries with around 24 billion euros, according to data from the Jacques Delors European Information Centre (EUROCID), have proven to be an asset for investment and for promoting the country’s growth. These programs cover thematic areas such as enhancing the competitiveness of small and medium-sized enterprises, promoting sustainability, and investing in education, among others. Currently, a new plan called Portugal 2030, covering the period from 2021 to 2027, is in the early stages of implementation. As these funds are granted to entities that must meet several requirements, the government relies on audits to ensure that operations are carried out in compliance with the approved assumptions and applicable regulations, and to monitor the proper use of funds by beneficiaries. Thus, this research will initially focus on the theoretical framework of auditing, European funds, and the auditing of European funds. To strengthen the study, a questionnaire will be conducted among auditing professionals, aiming to achieve the following general objective: to verify whether an audit of projects co-financed by European funds aligns with the general principles of a regular financial audit, particularly regarding risk mitigation. It will be observed that, although they share some similarities, the audits are considered by respondents to be different, even if they are guided by the same general principles.
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Auditoria financeira Fundos comunitários Portugal 2020 Portugal 2030 Financial auditing Community funds