IPT Logotipo do IPT

Ano Letivo: 2013/14

Auditoria e Análise Financeira

Internal and Operational Audit

<< back to Curriculum Plan

Publication in the Diário da República: Despacho nº 13851/2011 - 14/10/2011

3 ECTS; 2º Ano, 1º Semestre, 24,0 TP , Cód. 300719.

- 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

Evaluation Methodology
Continuous assessment: class participation + written test.

A summative exam for the students who failed to meet the continuous assessment requirements.

- Martins, I. e Morais, G. (2007). Auditoria Interna - Função e Processo. Lisboa: Áreas Editora
- COBIT, I. (0). Documentos sobre segurança dos sistemas de informação. Acedido em 18 de maio de 2012 em www.isaca.org
- Internal Auditors , I. (0). Código de ética e Normas de auditoria interna. Acedido em 18 de maio de 2012 em www.theiia.org
- COSO, C. (0). Integrated Framework and Enterprise Risk Management . Acedido em 18 de maio de 2012 em www.coso.org

Teaching Method
Lectures and practical sessions supported by class debates and case study analysis and presentations.

Software used in class




<< back to Curriculum Plan