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Auditoria e Controlo interno
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Abstract(s)
O presente trabalho de investigação aplicada visa o tema: “Auditoria e Controlo Interno na Guarda Nacional Republicana”, e tem por finalidade estudar a forma como se desenvolve o processo de auditoria e controlo interno no seio da Guarda Nacional Republicana (GNR). O presente estudo pretende verificar se a auditoria desenvolvida internamente na GNR segue todas as fases estabelecidas academicamente e tidas como, teoricamente, óptimas. Este estudo procura ainda verificar a adequabilidade do sistema informático SICPlus para a actividade da auditoria, analisar se as limitações que se apresentam ao controlo interno diminuem a eficácia do controlo interno, perceber qual o carácter das auditorias desenvolvidas internamente na GNR e ainda conferir quais os indicadores de resultados usados pela auditoria e qual o seu contributo para esta actividade.
Após a pesquisa e tratamento dos dados das entrevistas, constata-se que apesar de existirem algumas limitações, das quais se destaca a falta de pessoal, o processo de auditoria utilizado internamente na GNR segue todas as fases consideradas óptimas. Apenas se ressalva um aspecto a melhorar, que se trata da confirmação de que as recomendações resultantes nas auditorias estão a ser correctamente implementados.
This research work is focused on the theme: "Audit and Internal Control in the National Guard," and aims to study how the audit process and the internal control are conducted within the National Republican Guard (GNR). This study aims to analyse the way the internal system audit and control has been developed in GNR and whether it follows all the stages that are recommended by the management theory. This study seeks to verify the suitability of the computer system SICPlus to the audit activity, as well as to analyze the limitations that may reduce the effectiveness of internal control. The analysis of the reports from the audits carried out internally in the GNR will also serve to check which indicators are used by the audit and its efficacy for auditing. After the search and processing of data from the interviews, it appears that although there are some limitations, of which highlights the lack of personnel, the audit process used internally in GNR is at all stages following considered optimal. Only caveat is an aspect to improve, it is the confirmation that the areas for improvement recommended in the audits are being properly implemented.
This research work is focused on the theme: "Audit and Internal Control in the National Guard," and aims to study how the audit process and the internal control are conducted within the National Republican Guard (GNR). This study aims to analyse the way the internal system audit and control has been developed in GNR and whether it follows all the stages that are recommended by the management theory. This study seeks to verify the suitability of the computer system SICPlus to the audit activity, as well as to analyze the limitations that may reduce the effectiveness of internal control. The analysis of the reports from the audits carried out internally in the GNR will also serve to check which indicators are used by the audit and its efficacy for auditing. After the search and processing of data from the interviews, it appears that although there are some limitations, of which highlights the lack of personnel, the audit process used internally in GNR is at all stages following considered optimal. Only caveat is an aspect to improve, it is the confirmation that the areas for improvement recommended in the audits are being properly implemented.
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Auditoria Controlo interno Guarda Nacional Republicana Inspecção da Guarda Divisão de Controlo Auditoria Interna
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Academia Militar. Direção de Ensino