Internal Auditing

It is not necessary

Theoretical-practical classes.

 Expository and practical method with solving exercises and discussion of practical cases, with preparation of internal audits in loco.

Provide students with theoretical and practical knowledge, with the aim of being a management support function, adding value to any type of organization, through a systematic approach to the assessment of risk management, control and governance processes. It also aims to provide a sustained basis of study for those wishing to apply for the Certified Internal Auditor (CIA) exam.

1 – Internal Audit Framework: (Concept, objective, Evolution and types)

Internal audit in Corporate Governance and relationships in the model

2 – Guiding principles for the practice of internal audit (code of ethics and standards)

Auditor profile, training and professional certification

3- Creation, organization of the internal audit function

Creation and management; factors to consider when organizing the function.

The marketing and quality of the AI ​​function

4 – Internal audit based on the COSO model

5 – The role of AI in risk management

6- Internal audit and compliance

7 – Internal audit in an anti-fraud policy

8 – The AI ​​process

Information technologies for auditing

The influence of risk on AI guidance

The planning, execution and communication of results

Follow-up and AI assessment: KPI’s (Key Performance Indicators)

9 – AI by operational areas of an entity

10 – Practical application of the model for the CIA – Certified Internal Auditor

NAO

 Mandatory

MORAIS, Georgina e MARTINS, Isabel (2013), Auditoria Interna – Função e processo, 4ª edição, Lisboa, Áreas Editora

Menezes, António (2018), Pensar a auditoria interna- Uma visão, Editora chiado,

IIARF, (2019) Sawyer’s Internal Auditing: Enhancing and Protecting Organizational Vaalue , 7th Edition

IIA, (2024), International Profesional Pratices Framework (IPPF), IIA, Janeiro de 2019, https://na.theiia.org/standards-guidance/Pages/New-IPPF.aspx
PINHEIRO, Joaquim Leite, (2023), Auditoria Interna – Auditoria Operacional, 4ª edição, Lisboa, Editora Rei dos Livros

IPCG, (2023), Código do Governo das Sociedades, https://www.cgov.pt

Adittional

THOMAS, A. R. (2016); Essentials – World-Class tools for Building and internal audit activity, Editor & Contributing Writer

BRASILIANO, António C.R., (2015), Gestão de Risco de fraude, São Paulo, Sicurezza Editora

BRASILIANO, António C.R., (2014), Gestão de continuidade de negócio, São Paulo, Sicurezza Editora

LYNN,Fountain, (2015), Raise the Red Flag–an internal auditor´s guide to detect and prevent fraud, Florida, IIARF

SAWYER, Lawrence B. et al, (2003), Sawyer’s Internal Auditing, 5th edition, Florida, IIA

PICKETT, K.H. Spencer, (2011), The essential Guide of internal auditing, 2d Wiley & Sons,Ltd

MOELLER, Robert R., (2009), Brink’s Modern Internal Auditing, Wiley & Sons,Ltd

SOBEL, Paul J., (2005), Auditor’s Risk Management Guide – Integrating Auditing and ERM, Chicago, CCH Incorporated

VÁZQUEZ, Eduardo Hevia, (2006), Fundamentos de la auditoria interna – 2ª edición revisada de “Concepto moderno de la auditoria interna”, Madrid, IAI España.

NPF- Vários autores), (2004), Guia Prático implementação de um sistema de controlo interno na Administração Pública, NPF

REVISTAS: Auditing, Internal Auditor; Internal auditing; Auditoria Interna

SITES A CONSULTAR NA INTERNET

www.globaliia.org; www.eciia.org (The ECIIA -European Confederation of Institutes of Internal Auditing); www.ipai.pt (IIA Portugal); www.iai.es (Institute de Espanha)

www.ifaci.com (Institut de l’Audit Interne- França); www.iia.org.uk (Institute of Internal AuditorsUK and Irland); www.isaca.org; www.coso.org