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Ano Letivo: 2019/20

Auditoria e Finanças

Internal and Operational Audit

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Publication in the Diário da República: Despacho n.º 10361/2016 - 17/08/2016

5 ECTS; 1º Ano, 2º Semestre, 30,0 TP , Cód. 392512.

- Carlos Fernando Calhau Trigacheiro

There are no formal prerequisites.
Though a good knowledge of external audit related issues would be helpful.

An overview of the profession including activity scope, activity requirements and differences and similarities to external audit.

1. Internal Audit - concepts
2. Internal control system - concepts and aims
3. Performing internal audit functions
4. The internal audit function within an organisation
5. The internal audit process in general
6. Internal audit in Portugal
7. The information systems security - new internal control issues and some methodological references

Evaluation Methodology
Continuous assessment: weighted average of a practical assignment and an individual written test (minimum pass mark:7/20).
Comprehensive written examination for students failing the continuous assessment covering all aspects of the programme.

- Morais, G. e Martins, I. (2013). Auditoria Interna - Função e Processo. (Vol. 1). Lisboa: Áreas Editora
- Oliveira, J. (2006). Método de Auditoria a Sistemas de Informação. (Vol. 1). Porto: Porto Editora
- COSO, C. (2017). Integrated Framework and Enterprise Risk Management. (Vol. 1). USA: www.coso.org
- Internal Auditors, I. (2016). Código de Ética e Normas de auditoria interna. (Vol. 1). USA: www.theiia.org

Teaching Method
Lectures providing key concepts.
In-depth learning of subject matters by selecting topics to be presented and discussed in class.

Software used in class




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