Management Auditing

Not applicable.

Attendance to classes is mandatory. The discipline will work with theoretical-practical classes, using the expository method to present the themes, and illustrate the contents through the resolution, discussion and debate of practical cases.

Provide the students the concepts, methods and procedures for the audit of management particularly in evaluating managers’ performance and the performance of public organizations focused on efficiency, effectiveness and economy, developing the capacity to address critical emerging issues potentially

1 – Corporate Governance: Objectives and principles
1.1.Modelo G.C. and responsibility of management
1.2.Corporate management performance and oversight mechanisms
1.3.Audit and audit management
2 – Study of performance audit
2.1.Perspectiva historical theories of management
2.2.Resource management theory and audit
2.3.Concept, objectives and policies of the AG
2.4.a opportunity AG, specific cases: mergers, acquisitions, reorganizations, restructurings
2.5.a legal opportunity, specificities of public bodies
2.6.Princíples guiding the management audit: Economy, Effectiveness, Efficiency, Equity, Ethics, Effectiveness, and Excellence Ecology
2.7.Typs audit management system (ethical, social, strategic, sustainability. Marketing, among others)
3-The auditor’s management skills: professionals and behavioral
4-Standards for the management audit
5 – Phases of the audit work management
6 – Audit Management Reports

NAO

ALEJOS CARMENDIA, Beatriz (2002), Auditoria de gestión pública: una propuesta metodológica/Beatriz Alejos Garmendia. – Oñati: Instituto Vasco de Administración Pública.
ALEJOS CARMENDIA, Beatriz (2003), Auditoría de la gestión pública: una propuesta metodológica, Auditoría Pública, 28, pp. 8-15.
ARENS, Alvin, ELDER, Randal e BEASLEY, Mark (2007) Auditing and assurance services: an integrated approach, 12ª edição, Prentice Hall, New Jersey.
Committtee of Sponsoring Organizations of the Treadway Commission (COSO), (2004), Gestión de Riesgos Corporativos – Marco Integrado. Instituto de Auditores Internos de España.
Coopers & Lybrand (1997), Los Nuevos Conceptos del Control Interno (Informe COSO), Díaz de Santos, Madrid.
COOPER, Sir Michael Graig (1994) – Cooper et al, Auditoria de Gestion, Barcelona, Ed. Folio.
International Federation of Accountants (IFAC) (2010) 2010 Handbook, Technical Pronouncements, International Federation of Accountants, New York

Morais, G., & Martins, I. (2013). Auditoria Interna, função e processo (4.ª ed.). Lisboa: Áreas Editora.