Internal Auditing

Provide the students with theoretical and practical knowledge, in order to be a function of management
support by adding value in any organization through a systematic approach to evaluate the processes of risk
management, control and governance. It also has the objective to provide a sustained basis of study for those
who wish to apply for the examination of certified internal auditor (CIA).

1 – A Framework for Internal Audit (Concept, objective, Evolution and types)
The internal audit in corporate governance and relationships in the model
2 – Guiding principles for the practice of internal audit (Code Ethics and Standards)
Profile of the auditor, training and professional certification
3 – Creation, organization of internal audit function
The creation and management, factors to consider in organizing the function.
The marketing and the quality of the function of AI
4 – The IA based on the COSO model
5 – The IA function in risk management
6 – The internal audit and compliance
7 – The internal audit in anti-fraud policy
8 – The IA process
Information technologies for the audit
The influence of risk in the direction of AI
The planning, execution and reporting of results
Follow-up and evaluation of AI: KPIs (Key Performance Indicators)
9 – The operational areas of AI by an entity
10 – Application model for the CIA – Certified Internal Auditor

NAO

MORAIS, Georgina e MARTINS, Isabel (2007), Auditoria Interna – Função e processo, 3ª edição, Lisboa, Áreas
Editora
IIA, (2011), International Profesional Pratices Framework (IPPF), IIA, Janeiro de 2011
PINHEIRO, J. L., (2010), Auditoria Interna – Auditoria Operacional, 2ª edição, Lisboa, Editora R.L.
SAWYER, L. B. et al, (2003), Sawyer’s Internal Auditing, 5th ed., IIA
SOBEL, P. J., (2005), Auditor’s Risk Management Guide – Integrating Auditing and ERM,
PICKETT, K.H. Spencer, (2010), The essential handbook of internal auditing, W.S.
VÁZQUEZ, E. H. (2006), Fundamentos de la auditoria interna – 2ª edición revisada de “Concepto moderno de la
auditoria interna”, IAI E
PICKETT, K.H. S., (2005), Auditing the Risk Management Process, USA, John Wiley & Sons, inc.
RENARD, Jacques, (2006), Théorie et Pratique de l’ audit interne, 6éme édition, IFACI
SITES:www.globaliia.org;www.ipai.pt; www.iai.es;www.ifaci.com;www.iia.org.uk;
www.eciia.org ;www.cica.ca;www.isaca.org;www.coso.org