Reporting Instrument and Techniques

RECOMMENDED BASE KNOWLEDGE:

In order to be able to comply with what is determined in the curriculum, the classes are theoretical/practical, consisting of an expository presentation of the subjects to be taught based on the knowledge acquired in other training cycles, namely:

1 – The usefulness of disclosures for the formation of an assertive opinion for decision-making by those who use the produced reports as a source of information;

2 – Existing information technologies that allow the transmission of report content;

3 – Appropriate ways of transmitting messages through graphics, charts, tables, pictograms, among others.

The practical and theoretical knowledge base of the students of the course allows their participation to enrich the class and their fellow students in the implementation of peer learning strategies through the inversion of the role of the teacher since it is the students who teach the curricular contents to your colleagues.

The objectives set out in the Curricular Unit Form require students to understand the necessary assertiveness that the information contained in a report must convey. Thus, in addition to exploring the theoretical aspects that support the subjects listed in the content of this curricular unit, it is necessary to deal with specific cases representing the various types of reports to be produced through the study of practical cases.

The theoretical-practical classes allow the integration of theoretical knowledge with the necessary know-how, aspects that are inseparable from a good understanding of the subjects being studied.

OBJETIVE:

This curricular unit aims to produce a report that is useful to its readers for what is required:

1 – Preparation of the elements to be reported;

2 – Knowledge of the characteristics and objectives of the recipients;

3 – Compliance with the rules for writing and bibliographic citation;

4 – The choice of means of transmission of the report, whether in physical or digital support;

5 – The importance of the reports produced for the decision-making of their recipients.

SKILLS TO DEVELOP

It is intended that students acquire theoretical and practical knowledge that will allow them to:

1 – properly prepare and write various types of reports;

2 – select the dissemination means, based on the existing norms, the objectives and the characteristics of its recipients;

3 – convey the information object of each report to its privileged addressees.

1 – Introductory notions
1.1 Concepts
1.2 Objectives
2 – How the reporting process is developed
2.1 Objectives,
2.2 Recipients
2.3 Timing
3 – Standardization for preparing reports
3.1 IIA,
3.2 IFAC,
3.3 AICPA
3.4 INTOSAI)
4 – Constituent parts of a report
4.1 Types of reports
4.2 Report structure
4.3 Report contents
5 – Report writing and presentation techniques
5.1 Resources in text form
5.2 Graphical resources
5.3 Other Resources
6 – The best practices and most common reporting deficiencies
6.1 Content deficiencies
6.2 Comparability deficiencies
6.3 Timeliness deficiencies
7 – Information technologies and reporting
7.1 IT in the production of information
7.2 IT in the dissemination of information
8 – Online reporting
8.1 Certified Information Reporting
8.2 Reporting of uncertified information
9 – Marketing the Audit report
9.1 Importance of auditing from the point of view of the audited entity
9.2 Importance of auditing from the point of view of external users

NAO

Basic Bibliography:

ECO, Umberto (1991): How to Write a Thesis in Human Sciences, 5th ed., Editorial Presença, Lisbon,

STAR, Edit; (2006).; Know how to write a thesis and other texts. Don Quixote Publications.

PEREIRA, Alexandre: How to Write a Thesis, Monograph or Scientific Book (4th Edition). Sílabo Editions

PEREIRA, Alexandre: How to Present Theses, Reports, Communications in Public Using PowerPoint. Sílabo Editions

PERES, Paula (2009): Writing Letters, Reports and Other Documents with MS Word, Editora Sílabo.

Fundamental Bibliography:

SAWYERS, Lawrence B. (2003): Internal Auditing – The Practice of Modern Internal Auditing. 5th Edition. II.

SEARS, Brian P. (2003): Internal Auditing Manual. Chapter D/ – Communicating Results.New York RIA.

STOKES, Deborah (1989): Communicating results. Internal Auditor. December.page. on pg. 60-62

Whitham, Robert B. (1996) : Writing strategies for effective internal audit reports. Internal Auditing. Winter. p. on pg. 15-10

Standards for preparing audit reports: From IFAC, AICPA, IIA, INTOSAI.