Teaching Methodologies
Teaching methodologies integrate an expository part and other eminently practical, with exercises and studies cases. On the other hand, the work carried out within the scope of the evaluation consists of the analysis of a real case, where students have to link the theory with the case studied, and they have the guidance of the teacher.
The periodic evaluation includes the following components:
a) Doing a written work, in group, with oral presentation and discussion in class – weighting of 60% (15% for the oral presentation and discussion); b) Final written exam – 40% weight.
In the special periods of evaluation, it is done an exam for 100% of the classification.
Learning Results
The curricular unit aims to analyze the existence and adequacy of the integrated collection of resources necessary for an organization to achieve its objectives reliably, inserted in a context of uncertainty and risk and to act with integrity. Students must acquire knowledge that allows to identify and systematize the risks that affect organizations, relate to the governance model, appreciate the quality of the internal control system implemented and know the methods and procedures for conducting a management audit, which allows evaluate the performance of managers and the performance of organizations, developing critical capacity in the face of potentially emerging problems.
Program
I – Corporate Governance
1. Objetives and principles
2. Modelo of Corporate Governance and management accountability
3. Performance of management and the control mechanisms
4. Internal control and audit role
II – Risk and internal control
1. Concept, objetives and types of internal control
2. Integrated risk management in COSO models
4. Internal control assessment
5. Importance and need for prevention and risk detection
6. Reporting of internal control
III – The process of management audit
1. Objectives and general audit principles
2. Audit evidence
3. Audit planning
4. Performing the audit
5. Completion of the audit work
6. Recommendations
Internship(s)
NAO
Bibliography
Blokdyk, G. (2019). Governance, Risk and Compliance: a complete guide – 2020 Ed. 5STARCooks.
COSO (2004). Enterprise Risk Management.
COSO (2017). ERM Integrated Framework Update.
COSO (2006). Internal Control over Financial Reporting – Guidance for SPC.
COSO (2013). Internal control – Integrated Framewok.
IPCG (2020). Código de Governo das Sociedades.
Mitchell, S.L. (2007). GRC360: A framework to help organisations drive principled performance.
Moeller, R. R. (2011). COSO Enterprise Risk Management: Establishing Effective Governance, Risk and Compliance Processes, 2nd ed, Wiley.
Morais, G., & Martins, I. (2013). Auditoria interna – gestão e processo, 4ª ed, Editora Áreas.
OCEG (2004), GRC Capability model (Red Book). V3 Practices.
PRICEWATERHOUSE&COOPERS (2005). Gestión de riesgos corporativos: marco integrado.
Ramos, C. (2018). Gestão de riscos corporativos: Como integrar a gestão dos riscos com a estratégia, a governança e o controle interno?, César Ramos & Cia.
Blokdyk, G. (2019). Governance, Risk and Compliance: a complete guide – 2020 Ed. 5STARCooks.
COSO (2004). Enterprise Risk Management.
COSO (2017). ERM Integrated Framework Update.
COSO (2006). Internal Control over Financial Reporting – Guidance for SPC.
COSO (2013). Internal control – Integrated Framewok.
IPCG (2020). Código de Governo das Sociedades.
Mitchell, S.L. (2007). GRC360: A framework to help organisations drive principled performance.
Moeller, R. R. (2011). COSO Enterprise Risk Management: Establishing Effective Governance, Risk and Compliance Processes, 2nd ed, Wiley.
Morais, G., & Martins, I. (2013). Auditoria interna – gestão e processo, 4ª ed, Editora Áreas.
OCEG (2004), GRC Capability model (Red Book). V3 Practices.
PRICEWATERHOUSE&COOPERS (2005). Gestión de riesgos corporativos: marco integrado.
Ramos, C. (2018). Gestão de riscos corporativos: Como integrar a gestão dos riscos com a estratégia, a governança e o controle interno?, César Ramos & Cia.