A Importância da Auditoria Interna

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We are pleased to emphasize that during the implementation of this research project, we resorted to gathering data in respect to the internal audit of public businesses for the primary objective of analyzing the organizational structure and the systems of internal controls within a public business.

This work consists of a collection of data regarding internal audits within public businesses, and has as its principle objective the analysis of the organizational structure and the the systems of internal controls of a public business.

Therefore, it seeks to address the question: Why are internal audits important to the development of financial resources of a business entity? This study is descriptive in nature, it uses a qualitative approach based off a case study from a particular institution. This study seeks to provide evidence for the importance of internal audits within an organizational structure and in the financial control systems.

The organizational structure utilized in the business in question was identified, and subsequent data which was obtained through questionnaires pertaining to controls was analyzed. The result of this study indicates that 40.7 % of the responses obtained in regards to the internal controls are adequate, that 23.9% were adequate but needed to be improved upon, and that 16.85% were adequate but weak, while 18.48% were inadequate.

This study claims that the internal auditing process is an imperative tool used for the measurement of internal control systems, and can be used for both upgrading the identified failures and the development of inherent risks, supporting and helping businesses reach success in development and increase the value of the organization comprising this function as an auxiliary tool in the development process.

Key Words: Internal Audit; Internal Controls; Organizational Structure

Índice

DEDICATÓRIA

AGRADECIMENTOS

RESUMO ANALÍTICO

LISTA DE ABREVIATURAS/SÍMBOLOS

LISTA DE TABELAS

LISTA DE FIGURAS

INTRODUÇÃO

1.1PROBLEMA DA PESQUISA

1.2 Objectivos

1.2.1 Objectivo Geral

1.2.2 Objectivos Específicos

1.3 Justificativa

1.4 Metodologia

1.5 Limitação da Pesquisa

1.6 Estrutura do trabalho

1. REFERENCIAL TEÓRICO

2.1 AUDITORIA

2.2 AUDITORIA INTERNA

2.2.1 CONCEITO

2.3 OBJECTIVOS DA AUDITORIA INTERNA

2.4 A IMPORTÂNCIA E NECESSIDADE DA AUDITORIA INTERNA

2.5 Normas de Auditoria Interna

2.6 Planeamento de Auditoria Interna

2.7 Procedimento da Auditoria Interna

2.8 Risco da Auditoria Interna

2.9 Papéis de Trabalho

2.10 Erros e Fraudes

2.11 Controlo Interno

2.12 Objectivo do Controlo Interno

2.13 Categoria de Controlo Interno

2.14 Controlos Financeiros

2.15 Avaliação do Controlo Interno

3 ESTUDO DE CASO

3.1 Empresa

3.2 OS DADOS

3.3 ANÁLISE DA ESTRUTURA ORGANICA

3.4 ANÁLISE DOS CONTROLOS INTERNOS

3.4.1 Análise de Controlos Gerais

3.4.3 Análise dos Controlos de Contas a Pagar

3.4.5 Análise dos Controlos de Contas a Pagar

3.4.6 Análise dos Controles de Contas a Receber

3.4.7Análise dos Resultados Gerais

4. CONCLUSÕES E RECOMENDAÇÕES

4.1 Pontos Fortes vs Pontos fracos do Sistema de Controlo Gerais da Empresa Alfa

4.2. Conclusão

4.3 Recomendações

BIBLIOGRAFIA

Anexos:

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LISTA DE ABREVIATURAS/SÍMBOLOS

(AGMVM) - Auditoria Geral do Mercado de Valores Mobiliários

(BCV) -Banco de Cabo Verde

(CNNC) - Comissão Nacional de Normalização Contabilística

(IASB) - International Accounting Standards Board

(IFAC) - International Federation of Accountants

(IIA) - Institute of Internal Auditors

(IPP) – Normas Internacionais para a prática profissional de auditoria interna

(OE) - Orçamento do Estado

(OPACC) - Ordem Profissional de Auditores e Contabilistas Certificados

(TC) -Tribunal de Contas de Cabo Verde

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LISTA DE TABELAS

Tabela 1 – Técnicas de Auditoria

Tabela 2 – Classificação dos Controlos Internos

Tabela