Internal Audit and Control

Provide the students with theoretical and practical knowledge of internal control and audit.. Raising awareness on
the importance of evaluating the internal control system at work for any auditor to develop both internal and
external, as well as provide them with skills and self – confidence to help any organization to implement an internal
control system and its supervision. Forward and exercise methodologies, tools and procedures for auditing and
internal control in order to provide students with skills to perform their duties efficiently and effectively.

I – Concepts, purpose and objectives of audit and financial auditing
II – The role of audit in organisations
III – Engagements for audit
IV – Auditor
4.1. Profile and Independence of the auditor
4.32 Professional Ethics and Professional audit organizations standards
V – Internal control and audit
5.1. Concept, background, objectives and types internal control and limitations
5.2. The importance system internal control in the audit activities
5.3. Internal control and responsibilities
5.4. Internal audit, Management audit and internal control
5.5. Identification and analysis of the internal control system and specifics procedures
5.6. Errors, irregularities and frauds
5.7 Practical questions of internal control for operational areas
5.8. Internal Control reporting
VI – Organizing, planning, directing and performing Audit activities

NAO

MORAIS, Georgina e MARTINS Isabel; Auditoria Interna- Função e Processo; Editora Áreas; 3ª edição; 2007.
Coopers & Lybrand e IAI España; Los Nuevos Conceptos del Control Interno ( Informe COSO), Editora Diaz de
Santos, 1997.
COSTA, Carlos Baptista; Auditoria Financeira – Teoria e prática; Rei dos Livros, 9ª edição; 2010
COSTA, Carlos Baptista e ALVES, Gabriel Correia; Casos práticos de auditoria financeira; Vislis Editores; Lisboa; 3ª
edição; 2001
NPF, Guia Prático Implementação de um sistema de controlo interno na Administração Pública, 2004.
RATLIFF, Richard L.; WALLACE, Wanda, Internal auditing – principles and tecniques, IIA,1996.
ROEHL- ANDERSON, Janice M.; BREGG, Steven M., Manual del Controller, Ediciones Deusto, 1996
ROTH, James, Control Model Implemenation, Best Practices, IIA, Research Foundation, 1997.
VALDERRAMA, José Luis S. F.; Teoria y Pratica de la Auditoria; Tomo I e II; 3ª edición;Ciencias de la Direccion;
2003