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Abstract(s)
O sucesso empresarial está condicionado pelo sucesso do seu sistema de controlo interno. Assim a principal motivação para a escolha deste tema foi a possibilidade de criação de valor para o Alojamento Local Camões, entidade de exploração por familiares, de forma a melhorar o seu desempenho e promover boas-práticas de Controlo Interno, através da formalização do mesmo. O objeto de estudo deste trabalho de projeto é o estudo do Sistema de Controlo Interno do Alojamento Local Camões em Almodôvar e tem como principal objetivo caracterizar o Sistema de Controlo Interno aplicado no setor hoteleiro de pequena dimensão. Tendo em conta a dimensão deste sector, considera-se que as ilações retiradas deste trabalho de projeto poderão ser pertinentes para os responsáveis dos estabelecimentos de alojamento local. A opção metodológica recaiu sobre o método de investigação Estudo de Caso de onde derivou uma proposta de manual de Controlo Interno para a organização, suportado na estrutura conceptual COSO. Foi possível concluir que a entidade objeto de estudo tem em vigor controlos necessários ao bom funcionamento do estabelecimento mas que beneficiariam ao serem complementados com procedimentos adicionais, merecendo aqui particular destaque os associados aos processos de Gestão das Existências, Compras e Recebimentos.
Business success is conditioned by the success of its internal control system. The main motivation for the choice of this theme was the possibility of creating value for the Alojamento Local Camões, in order to improve its performance and promote good practices of Internal Control, through the formalization of it. The subject of study of this project work is the study of the Internal Control System of the Alojamento Local Camões in Almodôvar and its main objective is to characterize the Internal Control System applied in the small hotel sector. Given the size of this sector, the lessons learned from this project may be relevant to those responsible for local accommodation establishments. The methodological option chosen for this research was the Case Study method. A proposal for Internal Control manual for the organization was based on the COSO conceptual framework. To conclude, the entity studied already has the necessary controls for the proper functioning of the establishment. Nevertheless, implementing additional procedures would benefit the entity.
Business success is conditioned by the success of its internal control system. The main motivation for the choice of this theme was the possibility of creating value for the Alojamento Local Camões, in order to improve its performance and promote good practices of Internal Control, through the formalization of it. The subject of study of this project work is the study of the Internal Control System of the Alojamento Local Camões in Almodôvar and its main objective is to characterize the Internal Control System applied in the small hotel sector. Given the size of this sector, the lessons learned from this project may be relevant to those responsible for local accommodation establishments. The methodological option chosen for this research was the Case Study method. A proposal for Internal Control manual for the organization was based on the COSO conceptual framework. To conclude, the entity studied already has the necessary controls for the proper functioning of the establishment. Nevertheless, implementing additional procedures would benefit the entity.
Description
Mestrado em Auditoria
Keywords
Estudo de caso Sistema de controlo interno Processos Alojamento local Case study Internal control system Processes Local lodging