Internal and Operational Audit

Master's degree in Family Business Management and Entrepreneurship
ECTS; 1º Ano, 2º Semestre, 30,0 T + 15,0 TP

Lecturer

Prerequisites
Not applicable.

Objectives
The students should understand the importance of auditing in a family business from the implementation of an internal control system to the property and budgetary management, both under an accounting and an organisational perspective.

Program
The importance of accounting control; Internal Control Standards; budgetary control,liquidity and cash audit; audit of third-party accounts; audit of inventory accounts; audit of investment accounts; audit of income statements; the importance of audit reports.

Evaluation Methodology
Attending classes Resolution of practical cases ?On going? assessment (by frequency). Exams
(attending exams)

Bibliography
- Pinheiro, J. (2010). Auditoria Interna. Lisboa: Rei dos Livros
- Costa, C. (2014). Auditoria Financeira: Teoria & Prática. Lisboa: Rei dos Livros
- Morais, G. e Martins, I. (2013). Auditoria Interna, Função e Processo. Lisboa: Áreas Editora

Method of interaction
Attending classes Resolution of practical cases ?On going? assessment (by frequency). Exams
(attending exams)

Software used in class
Not applicable.