Base Knowledge
It is not necessary
Teaching Methodologies
Theoretical-practical classes.
Expository and practical method with solving exercises and discussion of practical cases, with preparation of internal audits in loco.
Learning Results
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.
Program
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
Curricular Unit Teachers
Internship(s)
NAO
Bibliography
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