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Publication
O papel do controlo interno Empresa António Raiado, Lda
| Name: | Description: | Size: | Format: | |
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| 2.43 MB | Adobe PDF |
Advisor(s)
Abstract(s)
O presente relatório é a etapa final do 2º Ciclo do Mestrado em Fiscalidade pela Es cola Superior de Gestão Hotelaria e Turismo, da Universidade do Algarve, tendo como tí tulo “O papel do controlo interno – Empresa António Raiado, Lda. “. Este relatório procura
mostrar o que foi explorado durante o estágio curricular.
Atualmente a consciencialização das organizações sobre um adequado sistema de
controlo interno, através do apoio da auditoria, faz cumprir todas as obrigações legais e as
normas internas para que as informações financeiras sejam apresentadas de forma correta,
apropriada e fiável.
A oportunidade de realizar o estágio na António Raiado, Lda. desempenhando di versas tarefas e com o apoio incondicional de todos os elementos das várias áreas nomea damente dos seus Recursos Humanos, Tesouraria e Armazém. Ao conhecer o dia-a-dia em presarial da entidade António Raiado, Lda. e permitiu facultar breves questionários padro nizados sobre os procedimentos contabilísticos e medidas de controlo interno implemen tados e que constroem os diversos sistemas de controlo interno nos meios financeiros lí quidos, compras de bens e serviços, dívidas a pagar e a receber, ativos fixos tangíveis e
intangíveis, gestão de pessoal, inventários e custo das mercadorias vendidas e das matérias
consumidas, vendas e prestações de serviços.
Para além das áreas anteriores, o relatório também contempla uma breve aborda gem sobre as áreas de capital próprio, investimentos financeiros, acréscimos e diferimen tos e provisões, permitindo assim identificar os pontos fortes e fracos e consequente mente sugerir pequenas alterações para que o sistema de controlo interno seja mais ade quado.
É expetável que este relatório de estágio constitua o ponto de partida para melho rias futuras ou alterações no sistema controlo interno nas diversas áreas da organização
acolhedora do estágio.
This report is the final stage of the 2nd Cycle of the Master in Taxation by Escola Superior de Gestão Hotelaria e Turismo, of the Universidade do Algarve, having as its title "The role of internal control - Empresa António Raiado, Lda. ". This report seeks to show what has been explored during the curriculum. Currently the awareness of organizations on an adequate internal control system, through the support of the audit, complies with all legal obligations and internal rules for financial information to be presented in a timely, appropriate and reliable way. The opportunity to do the internship at António Raiado, Lda. performing various tasks and with the unconditional support of all elements of the various areas named after their Human Resources, Treasury and Warehouse. Knowing the day-to-day life of the entity António Raiado, Lda. and made it possible to provide brief standard questionnaires on ac counting procedures and internal control measures which are implemented and which build the various internal control systems on liquid financial resources, purchases of goods and services, debts payable and receivable, property, plant and equipment, personnel ma nagement, inventories and cost of goods sold and materials consumed, sales and services. In addition to the previous areas, the report also covers a short-term approach on the areas of equity, financial investments, accruals and deferreals provisions, thus allowing the identification of strengths and weaknesses and consequently suggesting minor chan ges so that the internal control system is more appropriate. This internship report is expected to be the starting point for future improvements or changes in the internal control system in the various areas of the organisation hosting the internship.
This report is the final stage of the 2nd Cycle of the Master in Taxation by Escola Superior de Gestão Hotelaria e Turismo, of the Universidade do Algarve, having as its title "The role of internal control - Empresa António Raiado, Lda. ". This report seeks to show what has been explored during the curriculum. Currently the awareness of organizations on an adequate internal control system, through the support of the audit, complies with all legal obligations and internal rules for financial information to be presented in a timely, appropriate and reliable way. The opportunity to do the internship at António Raiado, Lda. performing various tasks and with the unconditional support of all elements of the various areas named after their Human Resources, Treasury and Warehouse. Knowing the day-to-day life of the entity António Raiado, Lda. and made it possible to provide brief standard questionnaires on ac counting procedures and internal control measures which are implemented and which build the various internal control systems on liquid financial resources, purchases of goods and services, debts payable and receivable, property, plant and equipment, personnel ma nagement, inventories and cost of goods sold and materials consumed, sales and services. In addition to the previous areas, the report also covers a short-term approach on the areas of equity, financial investments, accruals and deferreals provisions, thus allowing the identification of strengths and weaknesses and consequently suggesting minor chan ges so that the internal control system is more appropriate. This internship report is expected to be the starting point for future improvements or changes in the internal control system in the various areas of the organisation hosting the internship.
Description
Keywords
Auditoria interna Controlo interno Procedimentos e medidas.