Auditoria Interna e Operacional
Mestrado em Auditoria e Análise Financeira
3 ECTS; 2º Ano, 1º Semestre, 24,0 TP
- Carlos Fernando Calhau Trigacheiro
There are no formal prerequisites.
However, it is recommended that the students have general knowledge of external audit matters.
At the end of the course the students should be familiar with the key aspects of the internal audit profession.
They should also have a general knowledge of assessment and evaluation of the internal control system and its implementation in an organization.
1. Introduction and scope of IA
2. ICS and its components (COSO and COBIT)
3. ICS limitations
4. Professional ethics and IA standards 5. Evolution and historical situation in Portugal
6. The IA process in general
7. Performance appraisal
8. Risk management
9. The security of information systems
10. Key aspects to be considered in an audit process
Continuous assessment: class participation + written test.
A summative exam for the students who failed to meet the continuous assessment requirements.
- COSO, C. (2013). Auditoria Interna - Função e Processo. Lisboa: Áreas Editora
- , .(2006). Método de Auditoria a Sistemas de Informação. (Vol. 1). Porto: Porto Editora
- Internal Auditors, I. (0). Integrated Framework and Enterprise Risk Management.Acedido em18 de novembro de 2014 em www.coso.org
- Oliveira, J. (0). Código de ética e Normas de auditoria interna.Acedido em18 de novembro de 2014 em www.theiia.org
Method of interaction
Lectures and practical sessions supported by class debates and case study analysis and presentations.
Software used in class