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Publication
A auditoria e a gestão empresarial: o caso das empresas do distrito de Faro
| Name: | Description: | Size: | Format: | |
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| 1.56 MB | Adobe PDF |
Abstract(s)
A gestão empresarial eficaz é vital para o bom funcionamento de qualquer organização, requerendo a utilização eficiente de recursos materiais, financeiros, humanos e tecnológicos. Esta investigação concentrou-se nas áreas cruciais da gestão financeira e fiscal, reconhecendo a sua importância para o sucesso e sustentabilidade das empresas. A gestão financeira é crucial para o planeamento e orçamento, identificando falhas e fornecendo uma base financeira sólida. Paralelamente, a gestão fiscal envolve a análise e gestão das obrigações tributárias, otimizando os pagamentos de impostos e maximizando a eficiência.
A Certificação Legal de Contas e o processo de auditoria, desempenham um papel fundamental, oferecendo uma avaliação independente e criteriosa das demonstrações financeiras, garantindo conformidade com normas e regulamentos contabilísticos e fiscais. Esta investigação tem como objetivo principal analisar como é que as empresas no distrito de Faro, utilizam os resultados da auditoria anual para apoiar a gestão empresarial no ano seguinte, abordando o controlo interno, gestão financeira, orçamentação e gestão fiscal, prevenindo fraudes e evasão fiscal.
A metodologia utilizada combinou elementos exploratórios, qualitativos e quantitativos, com inico na pesquisa bibliográfica e documental. Posteriormente, aplicou-se um inquérito por questionário a duzentas empresas no distrito de Faro, combinando a análise estatística e de conteúdo para avaliar a perceção e práticas das empresas em relação à auditoria, gestão financeira e conformidade fiscal.
Os resultados indicam uma tendência positiva na utilização dos contributos dos auditores, destacando a auditoria como ferramenta para aprimorar o relato financeiro, garantir conformidade fiscal e promover a melhoria contínua. A procura pela credibilidade foi destacada, refletindo a importância de estar em conformidade com as leis fiscais e regulamentos aplicáveis. Além disso, os resultados obtidos ressaltam a necessidade de futuras investigações, incluindo a implementação de avaliação de desempenho quantitativo e a análise das variáveis que influenciam os resultados dessa avaliação.
Effective business management is vital for the smooth operation of any organization, requiring efficient utilization of material, financial, human, and technological resources. This research focused on crucial areas of financial and fiscal management, acknowledging their importance for the success and sustainability of businesses. Financial management is critical for planning and budgeting, identifying flaws, and providing a solid financial foundation. Concurrently, fiscal management involves analyzing and managing tax obligations, optimizing tax payments, and maximizing efficiency. The Legal Certification of Accounts and the audit report play a fundamental role, offering an independent and judicious assessment of financial statements, and ensuring compliance with accounting and tax regulations. This research aims to analyze how companies in the Faro district utilize the annual audit results to support business management the following year, addressing internal control, financial management, budgeting, and fiscal management to prevent fraud and tax evasion. The methodology used combined exploratory, qualitative, and quantitative elements, starting with a literature review and document analysis. Subsequently, a questionnaire survey was administered to two hundred companies in the Faro district, combining statistical and content analysis to assess companies' perceptions and practices regarding auditing, financial management, and tax compliance. The results indicate a positive tendency in the use of auditor contributions, highlighting auditing as a tool to enhance financial reporting, ensure tax compliance, and promote continuous improvement. The pursuit of credibility was emphasized, reflecting the importance of complying with tax laws and applicable regulations. Furthermore, the results obtained highlight the need for future investigations, including the implementation of quantitative performance assessment and the analysis of variables that influence the results of this assessment.
Effective business management is vital for the smooth operation of any organization, requiring efficient utilization of material, financial, human, and technological resources. This research focused on crucial areas of financial and fiscal management, acknowledging their importance for the success and sustainability of businesses. Financial management is critical for planning and budgeting, identifying flaws, and providing a solid financial foundation. Concurrently, fiscal management involves analyzing and managing tax obligations, optimizing tax payments, and maximizing efficiency. The Legal Certification of Accounts and the audit report play a fundamental role, offering an independent and judicious assessment of financial statements, and ensuring compliance with accounting and tax regulations. This research aims to analyze how companies in the Faro district utilize the annual audit results to support business management the following year, addressing internal control, financial management, budgeting, and fiscal management to prevent fraud and tax evasion. The methodology used combined exploratory, qualitative, and quantitative elements, starting with a literature review and document analysis. Subsequently, a questionnaire survey was administered to two hundred companies in the Faro district, combining statistical and content analysis to assess companies' perceptions and practices regarding auditing, financial management, and tax compliance. The results indicate a positive tendency in the use of auditor contributions, highlighting auditing as a tool to enhance financial reporting, ensure tax compliance, and promote continuous improvement. The pursuit of credibility was emphasized, reflecting the importance of complying with tax laws and applicable regulations. Furthermore, the results obtained highlight the need for future investigations, including the implementation of quantitative performance assessment and the analysis of variables that influence the results of this assessment.
Description
Keywords
Gestão empresarial Auditoria Auditoria financeira Gestão financeira Gestão fiscal Certificação legal de contas Conformidade fiscal