Teaching Methodologies
Expositive on conceptual topics, but centered on students and group dynamics with resolution of exercises and application and discussion
of case studies.
Learning Results
To provide students with awareness, knowledge, methodologies and tools in order to understand the framework and indispensability of
internal control and auditing in organizations and their relevance to the decision-making of the various stakeholders.
To provide students with appropriate references and procedures for implementing and evaluating the internal control system in any type of
organization, both in terms of management support and auditing.
To provide knowledge of the role of the auditor, the profile, the indispensability of evidence and the methodology to be followed to plan the
work of any type of audit and apply the procedures, taking into account materiality, strategy and the audit plan. Know how to use working
papers and sampling techniques to obtain evidence and issue an audit opinion.
Presenting and practicing auditing and internal control methodologies and tools (particularly computer tools).
4.2.10. Objetivos de aprendizagem e a sua compatibilidade com o método de ensino (conhecimentos, aptidões e competências a
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Program
I-Internal Control
1.1 Internal control and auditing in the corporate governance of organizations
1.2 Framework: concept, objective, origins, interpretations and limitations
1.3 Internal control and the risk of fraud, among others
1.5 International and national internal control benchmarks (COSO, etc.)
1.6 General and specific internal control objectives and procedures in companies: application to various operational areas.
II-The Audit
2.1 Framework: concept, objective, evolution, need and limitations of an audit.
2.2 Types of audits
2.3 The role of auditing in organizations
2.4 The auditor: profile, professional organizations and guiding principles for the exercise of the profession.
2.5 Sampling techniques in auditing: standards, universe, sample, types of sampling, tests and software
2.6 The development of the work
2.7 Practical application of audits.
Internship(s)
NAO
Bibliography
Almeida, B. (2022). Manual de auditoria financeira: Uma análise integrada baseada no risco (4ª ed.). Lisboa: Escolar Editora.
COSO et al. (2023). Achieving effective internal control over sustainability reporting (ICSR): Building trust and confidence through the
COSO internal control—integrated framework.
BP. (2020). Aviso 3/2020 do Banco de Portugal.
IFAC, AICPA, & IIA. Normas de controlo interno.
Morais, G., e Martins, I., (2013). Auditoria Interna-Função e processo, 4ª ed., Lisboa, Áreas Editora
Sobel, P. (2018). Managing risk in uncertain times: Leveraging COSO’s new ERM framework. IIA.
Brasiliano, A. C. R. (2015). Gestão de risco de fraude. São Paulo: Sicurezza Editora.
Sites a consultar: www.coso.org; www.theiia.org; www.theiic.org; www.ipai.pt; www.ipcg.pt; www.ifac.org