Internal Control

Expositivo, resolução de exercícios e discussão de casos.

To provide the knowledge necessary for the Master’s implementation and evaluation of internal control system
as a means to achieve the objectives set by any organization, whether in the aspect of an internal function to
assist management as well as part of the work to develop auditor.In the end students will be able to use the
methodologies, tools and procedures for the creation of SCI to any organization, as well as appropriate for the
evaluation of it.

1 – Introduction to the Study of Internal Control (concept, objective,. evolution)
1.4. Interpretation of the definition of internal control by:
– Internal Auditors
– External Auditors
– Management – Other third parties
1.5. Errors, fraud and irregularities
1.6. Types of control
2 – Limitations of Internal Control
3 – Model of Internal Control, according to the COSO
3.1. – The internal control environment
3.2. – Risk assessment
3.3 – Control Activities
3.4 – Information and communication
3.4.1. – Information
3.4.2. – Communication
3.4.3. – Internal control in computerized environments
3.5. – Supervision
4 – Integrated management of internal control and risk – COSO II
5 – Application to P.M.E.
5.1. – Objectives and general procedures of internal control
5.2. – Specific procedures and detailed internal control and application to operational areas
6 – Internal Control in the Public Sector
7 – Information to third parties on Internal Control

NAO