Qual a importância da Auditoria Operacional nas PME Portuguesas?

Meira, Liliana and Peixoto, Joao Paulo (2017): Qual a importância da Auditoria Operacional nas PME Portuguesas? Published in: Qual a importância da Auditoria Operacional nas PME Portuguesas? (7 July 2017)

Abstract

Atualmente, as organizações enfrentam vários desafios, por exemplo, as suas transações organizacionais crescem em volume e complexidade e estão a viver em ambientes de negócios altamente regulamentados. Portanto, os mecanismos de controlo e monitorização são necessários para avaliar e validar todas as transações, de forma abrangente, para atender aos controlos e regulamentos. Contudo, o processo de auditoria tradicional ocorre principalmente após a conclusão das transações, uma vez que não é viável auditá-las a tempo. Assim, torna possível inibir o risco associado à sua execução. Para muitas organizações existe um conjunto de riscos significativos de erros e fraudes e estes não são detetados atempadamente, resultando num impacto bastante nefasto para as organizações. A atual crise financeira global e os sucessivos e conhecidos escândalos de algumas organizações, como Lehman Brothers, A-Tec, Madoff, Kaupthing Bank, WorldCom, Enron, Parmalat, e muitos outros, levaram a que exista uma forma de prever esses erros e fraudes. Assim, qualquer organização deve estar suficientemente preparada para sobreviver, independentemente do número de riscos a que está sujeito, mediante a implementação de um sistema adequado de Garantia Contínua, com o quadro legislativo e regulamentar aplicável. Esta garantia contínua poderá ser efetuada através da auditoria operacional. O presente artigo tem como objetivo a análise da importância da auditoria operacional das PME’s portuguesas. Através da aplicação de um questionário semiestruturado, e da análise de um caso prático, identificam-se o tipo de erros que podem ocorrer afetando de forma significativa as Demostrações Financeiras.

• Item Type: MPRA Paper
• English Title: The importance of the operational audit of Portuguese SMEs
• Language: Portuguese
• Keywords: auditoria operacional, custos, contabilidade, qualidade de informação, benefícios, economia, PME’s
• Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M1 - Business Administration > M10 - General; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M1 - Business Administration > M13 - New Firms ; Startups; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M2 - Business Economics > M21 - Business Economics; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M40 - General; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M42 - Auditing

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