O Controlo Interno e a Gestão de Risco - Estudo Caso

• Autor(a) principal: Almeida, Herlander Pereira Neto de
• Data de Publicação: 2022
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10400.22/22098
• topic: Auditoria interna; Controlo interno; COSO; Gestão de risco; Internal audit; Internal control; Risk management; Auditoria

From their beginning to the current day, organizations have encountered certain obstacles that hinder their modus operandi. The concern of entities to identify and solve, in a welltimed manner, these obstacles gave rise to the creation of risk management analysis models to better analyze and treat the risks underlying their activity. At the same time, internal control emerged as a fundamental part of risk management, as it is a process devised by management, administration or other officers of a particular institution, designed to provide reasonable certainty about the achievement of defined objectives. Internal auditing also plays an important role in the effectiveness of internal control within an organization, as it is designed to assist management in the process of implementing internal control, as well as in monitoring and verifying the proper functioning of the controls in place. This paper was prepared with the objective of assessing, based on a detailed literature review and subsequent empirical study, the degree of importance of implementing internal control and risk management within an entity. The study focused on two national companies, from completely different sectors and sizes, where opinion was collected based on interviews in order to be able to validate the study hypotheses.