Publication in the Diário da República: Despacho n.º 10361/2016 - 17/08/2016
5 ECTS; 1º Ano, 2º Semestre, 30,0 TP , Cód. 392512.
Lecturer
- Carla Maria Freitas dos Santos Joaquim (1)(2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
There are no formal prerequisites.
Though a good knowledge of external audit related issues would be helpful.
Objectives
An overview of the profession including activity scope, activity requirements and differences and similarities to external audit.
Program
1. Internal Audit - concepts
2. Internal control system - concepts and aims
3. Performing internal audit functions
4. The internal audit function within an organisation
5. The internal audit process in general
6. Internal audit in Portugal
7. The information systems security - new internal control issues and some methodological references.
Evaluation Methodology
1- Continuous Assessment:
- Individual practical work with presentation 50%, with the written work and presentation each worth 50%;
- Individual written exam (minimum grade on the written exam - 7 points) 50%.
- Students with a final grade equal to or higher than 9.5 will pass.
2- Non-Continuous Assessment:
Exam (Regular Session) Students who do not pass the continuous assessment are admitted to the Regular Exam - Written exam - 100%
Resit Exam mandatory registration required Written exam - 100%
Bibliography
- COSO, C. (2017). Integrated Framework and Enterprise Risk Management. (Vol. 1). USA: www.coso.org
- Internal Auditors, I. (2016). Código de Ética e Normas de auditoria interna. (Vol. 1). USA: www.theiia.org
- Martins, I. e Morais, G. (2013). Auditoria Interna - Função e Processo. (Vol. 1). Lisboa: Áreas Editora
Teaching Method
Lectures providing key concepts.
In-depth learning of subject matters by selecting topics to be presented and discussed in class.
Software used in class
