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Publication
Controlo interno: o caso da Santa Casa da Misericórdia de Castro Marim
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Abstract(s)
A crescente necessidade de apoio social em Portugal resulta do aumento das carências habitacionais, alimentares e educativas, além do significativo envelhecimento da população. As Instituições Particulares de Solidariedade Social (IPSS) têm vindo a fornecer este suporte à população, combatendo os desequilíbrios e as desigualdades sociais. Os apoios financeiros providos pelo Estado e por outras entidades fomentam a necessidade de acesso à informação, sobretudo a nível financeiro, das Instituições. Tais considerações implicam uma maior transparência no seu funcionamento e no seu relato financeiro. Como consequência, destaca-se a importância do Controlo Interno para garantir a conformidade e integridade da informação financeira e a eficiente utilização dos recursos na concretização dos objetivos das Instituições.
O propósito deste projeto é analisar e implementar o Controlo Interno de uma IPSS, especificamente uma Misericórdia. Este estudo de caso tem como objetivo identificar os pontos fortes do referido controlo Interno, assim como as suas fraquezas e propondo melhorias para garantir a integridade e a confiabilidade das operações. Numa primeira análise, será realizada uma revisão da literatura relativo à Auditoria e do Controlo Interno, de seguida na compreensão e no enquadramento das Entidades Sem Fins Lucrativos, terminando com o levantamento e a análise do Controlo Interno da Instituição em estudo.
Quanto às Conclusões, revelou que, embora a IPSS tenha implementado alguns controlos internos, existem áreas críticas que requerem um reforço às mesmas. Entre os pontos fortes, destacam-se o cumprimento com as normas legais e regulamentadas e a vontade por parte dos dirigentes em querer melhorar. No entanto, foram identificadas várias fraquezas, incluindo falhas na segregação de funções e faltas nos regulamentos de procedimentos. De referir que os procedimentos de controlo e avaliação de risco, mostraram-se deficientes, impactando negativamente na eficiência operacional.
The growing need of social support in Portugal results in increasing of lack of housing, food and education, in addition, the significant aging of population. Private Social Solidarity Institutions (IPSS) have been providing this support to population, combating social imbalances and inequalities. The financial supports provided by state and by other entities promotes the needed for access to information, mainly at financial level of institutions. This implies greater transparency in its operation and its financial report. As a result, the importance of internal control to ensure the compliance and integrity of financial information and efficient use of resources in achieving the goals of institutions. The purpose of this project is to analyze and raise the internal control of an IPSS, specifically a mercy. This case study aim to identify strengths of internal control, as the weaknesses and propose improvements to ensure the integrity and reliability of operations. First, will be carried out a review of the audit literature and internal control, followed by the understanding and framework of non-profit entities, ending with the survey and analysis of the internal control of the institution under study. As to the conclusion, the analysis revealed that, although IPSS has implemented some internal controls, there are critical areas that require reinforcement. Among the strengths, stands out the compliance with legal and regulatory standards and the willingness by management in improving. However, a number of weaknesses were identified, including failures in segregation of duties and lack of documentation of procedures. It should be noted that the control and risk evaluation assessment procedures were deficient, negatively impacting in operational efficiency.
The growing need of social support in Portugal results in increasing of lack of housing, food and education, in addition, the significant aging of population. Private Social Solidarity Institutions (IPSS) have been providing this support to population, combating social imbalances and inequalities. The financial supports provided by state and by other entities promotes the needed for access to information, mainly at financial level of institutions. This implies greater transparency in its operation and its financial report. As a result, the importance of internal control to ensure the compliance and integrity of financial information and efficient use of resources in achieving the goals of institutions. The purpose of this project is to analyze and raise the internal control of an IPSS, specifically a mercy. This case study aim to identify strengths of internal control, as the weaknesses and propose improvements to ensure the integrity and reliability of operations. First, will be carried out a review of the audit literature and internal control, followed by the understanding and framework of non-profit entities, ending with the survey and analysis of the internal control of the institution under study. As to the conclusion, the analysis revealed that, although IPSS has implemented some internal controls, there are critical areas that require reinforcement. Among the strengths, stands out the compliance with legal and regulatory standards and the willingness by management in improving. However, a number of weaknesses were identified, including failures in segregation of duties and lack of documentation of procedures. It should be noted that the control and risk evaluation assessment procedures were deficient, negatively impacting in operational efficiency.
Description
Keywords
Controlo interno Auditoria Instituição