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Qual a definição de auditoria interna?


The Definition of Internal Auditing states the fundamental purpose, nature, and scope of internal auditing.

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.


Fonte: 21nov2014- https://global.theiia.org/standards-guidance/mandatory-guidance/Pages/Definition-of-Internal-Auditing.aspx

Tradução IPAI:

A auditoria interna é uma actividade independente, de garantia e de consultoria, destinada a acrescentar valor e a melhorar as operações de uma organização. Ajuda a organização a alcançar os seus objectivos, através de uma abordagem sistemática e disciplinada, na avaliação e melhoria da eficácia dos processos de gestão de risco, de controlo e de governação.



Que definição do controlo interno?

Internal control is broadly defined as a process, effected by an entity's board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories:

1. Effectiveness and efficiency of operations.

2. Reliability of financial reporting.

3. Compliance with applicable laws and regulations.

Fonte: http://www.coso.org/documents/internal%20control-integrated%20framework.pdf (24-nov-14)

 

Internal control is all of the policies and procedures management uses to achieve the following goals.

-         Safeguard University assets - well designed internal controls protect assets from accidental loss or loss from fraud.

-         Ensure the reliability and integrity of financial information - Internal controls ensure that management has accurate, timely and complete information, including accounting records, in order to plan, monitor and report business operations.

-         Ensure compliance - Internal controls help to ensure the University is in compliance with the many federal, state and local laws and regulations affecting the operations of our business.

-         Promote efficient and effective operations - Internal controls provide an environment in which managers and staff can maximize the efficiency and effectiveness of their operations.

-         Accomplishment of goals and objectives - Internal controls system provide a mechanism for management to monitor the achievement of operational goals and objectives.

Responsibility

Management Responsibility: Administrative management is responsible for maintaining an adequate system of internal control. Management is responsible for communicating the expectations and duties of staff as part of a control environment. They are also responsible for assuring that the other major areas of an internal control framework are addressed.

Fonte:

http://f2.washington.edu/fm/fa/internal-controls  (24.11.2014)

 

Que definição de risco?


O termo risco provém do italiano risico ou rischio que, por sua vez, deriva do árabe clássico rizq (“aquilo que se depara com a providência”).

O termo faz referência à proximidade ou contingência de um possível dano.

A noção de risco costuma ser usada como sinónimo de perigo. O risco, no entanto, prende-se com a vulnerabilidade, ao passo que o perigo está associado à possibilidade de um prejuízo ou de um dano.

É portanto possível distinguir o risco (a possibilidade de dano) e o perigo (a probabilidade de acidente ou patologia). Por outras palavras, o perigo é uma causa do risco.

Uma ameaça é outro conceito associado ao risco. Uma ameaça é um dito ou feito que antecipa um dano.

Algo pode ser considerado como uma ameaça quando existe pelo menos um incidente específico no qual a ameaça tenha tido lugar.

Existem riscos de todo o tipo e que surgem em diferentes âmbitos.

O risco laboral, por exemplo, permite fazer alusão à falta de estabilidade ou segurança no trabalho (num emprego).

O risco biológico, por outro lado, faz menção à possibilidade de contágio no meio de uma epidemia ou através do contacto com materiais biológicos que são potencialmente perigosos.

O risco financeiro, por fim, está relacionado com a solvência monetária de uma pessoa, de uma empresa ou de um país.

Esta noção diz respeito à capacidade de pagamento de uma dívida contraída. Um país com altos níveis de desocupação, baixa produção, elevada inflação e grandes dívidas, apresenta um risco financeiro muito elevado.

 Por isso, é pouco provável que essa nação tenha acesso a novos créditos, tendo em conta que teria de fazer face a sérias dificuldades para pagar os mesmos.

http://conceito.de/risco#ixzz3lMaKJCiM,  10 setembro de 2015




 

Risk management

Risk is part of life. Avoiding all risk would result in no achievement, no progress and no reward.

IRM defines risk as "The combination of the probability of an event and its consequence. Consequences can range from positive to negative." All organisations have objectives at strategic, tactical and operational levels - anything that makes achieving these objectives uncertain is a risk. As our world becomes increasingly volatile and unpredictable, we must cope with greater uncertainty.

Risk management is the systematic process of understanding, evaluating and addressing these risks to maximise the chances of objectives being achieved and ensuring organisations, individuals and communities are sustainable. Risk management also exploits the opportunities uncertainty brings, allowing organisations to be aware of new possibilities.

Essentially, effective risk management requires an informed understanding of relevant risks, an assessment of their relative priority and a rigorous approach to monitoring and controlling them.

To be effective, risk management must be proportionate to the size and nature of an organisation. It can range from a risk assessment for a community event up to a sizeable, integrated process for a multi-national.

Enterprise risk management (ERM) refers to an integrated or holistic approach to managing risk across an organisation, using clearly articulated frameworks and processes led from board level. Risk management should be embedded in the general management of an organisation and fully integrated with other business functions such as finance, strategy, internal control, procurement, continuity planning, HR and compliance. The degree of integration will differ between organisations depending on their culture, implementation process, ways of operating and external environment.

Our International Certificate and Diploma qualifications provide the comprehensive knowledge and practical skills to support those who operate in risk management.

Specialist areas of risk management include expertise in insurance purchase, business continuity, health and safety and corporate governance to specialist skills and knowledge for, for example, the financial services or construction industries. As well as providing broad education in ERM we also offer specialist qualifications in a number of these specialist areas.

https://www.theirm.org/about/risk-management/

15 de Setembro de 2015@ipai









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