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Advisor(s)
Abstract(s)
Esta dissertação pretende contextualizar a importância da auditoria interna no setor público hospitalar em Portugal Continental, decorrente da alteração do modelo de governação societário das Entidades Públicas Empresariais, pela introdução de um gabinete de auditoria interna nos respetivos departamentos, nos termos do Decreto-Lei nº18/2017, de 10 de fevereiro. Atento o facto de a legislação portuguesa apresentar interpretação e tratamentos avulsos às normas e recomendações emanadas pelas organizações profissionais, o levantamento teórico-normativo efetuado, focado na análise dos conceitos de Corporate Governance; de Controlo Interno e de Independência, visou estabelecer uma métrica entre o impacto daquelas conceções no exercício da função de auditoria interna. Se, por um lado, o estudo empírico revela que, de facto, a legislação nacional impacta fortemente na forma como a auditoria interna exerce as suas atribuições ao não acolher os pontos críticos assinalados pelas várias Tomadas de Posição da associação profissional dos auditores internos; por outro lado, as competências em matéria de cibersegurança, por parte dos referidos profissionais, devem ser reforçadas para fazer face aos riscos novos e emergentes. Este estudo encontra-se organizado em quatro capítulos. O trabalho inicia-se com um enquadramento geral; seguindo-se pela exposição do Estado de Arte; posteriormente, apresenta-se o estudo empírico; por fim, finaliza-se com a análise dos dados obtidos e com uma conclusão geral.
Abstract: Considering that internal audit is facing systematic growing challenges, the present master's dissertation aims to lead into a reflection of the consequences on changing the model of Corporate Governance by introducing of an internal audit office, under the terms of Decree-Law 18/2017 of February 10th. The fact that the Portuguese legislation presents interpretation and separate treatments to the norms and recommendations issued by professional organizations, the theoretical normative survey carried out, focused on the analysis of the concepts of Corporate Governance; of Internal Control and Independence, aimed to establish a metric between the impact of those conceptions in the exercise of the internal audit function. If, on the one hand, the empirical study reveals that, in fact, national legislation has a strong impact on the way in which internal audit carries out its attributions by not accepting the critical points indicated by the various Position Statements by the professional association of internal auditors; on the other hand, cybersecurity skills on the part of these professionals must be strengthened to deal with new and emerging risks. This study is organized into four chapters and begins with a general framework; followed by the presentation of the State of the Art through; subsequently, the empirical study is presented. Finally, the work done concludes with an analysis of the data obtained and with a general conclusion.
Abstract: Considering that internal audit is facing systematic growing challenges, the present master's dissertation aims to lead into a reflection of the consequences on changing the model of Corporate Governance by introducing of an internal audit office, under the terms of Decree-Law 18/2017 of February 10th. The fact that the Portuguese legislation presents interpretation and separate treatments to the norms and recommendations issued by professional organizations, the theoretical normative survey carried out, focused on the analysis of the concepts of Corporate Governance; of Internal Control and Independence, aimed to establish a metric between the impact of those conceptions in the exercise of the internal audit function. If, on the one hand, the empirical study reveals that, in fact, national legislation has a strong impact on the way in which internal audit carries out its attributions by not accepting the critical points indicated by the various Position Statements by the professional association of internal auditors; on the other hand, cybersecurity skills on the part of these professionals must be strengthened to deal with new and emerging risks. This study is organized into four chapters and begins with a general framework; followed by the presentation of the State of the Art through; subsequently, the empirical study is presented. Finally, the work done concludes with an analysis of the data obtained and with a general conclusion.
Description
Dissertação de Mestrado em Auditoria
Keywords
Serviço Nacional de Saúde Auditoria Interna Empresarialização do Estado Independência Controlo Interno Corporate Governance National Health Service Internal Audit Public Business Entities Independence Internal Control System Corporate Governance
Citation
Pontes, R. E.S.S. (2023) A Auditoria interna no setor público hospitalar em Portugal continental - uma análise comparativa. [Dissertação de mestrado, Instituto Superior de Contabilidade e Administração de Lisboa]. Repositório Científico do Instituto Politécnico de Lisboa. http://hdl.handle.net/10400.21/17375