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| Format: | Artículo científico |
| Langue: | en |
| Publié: |
Universidad Central de Chile
2009
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| Accès en ligne: | https://www.redalyc.org/articulo.oa?id=96011647010 |
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| _version_ | 1866814559051841536 |
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| author | Susana Jorge |
| author_facet | Susana Jorge |
| contents | Internal auditing amongst Portuguese municipalities Susana Jorge Anabela Costa Política Portugal Standards Procedures Municipalities Internal Auditing This paper presents the main results of a research that had as general purpose to study the existence and implementation of internal auditing procedures within Portuguese municipalities, as a consequence of local management reforms. Using a questionnaire, we have searched for: knowing the features of the internal auditing service/ department, if existent; gathering information on the practice of internal auditing standards and procedures, focusing on economic and financial auditing; and verifying which issues are object of internal auditing, namely those related to the accounting and internal control systems. We have also assessed the importance practices and objects of internal auditing are given, even if non existent. Given that the questionnaire was built on the basis of auditing standards used in the private sector, this research allows to assess the possibility for these to be applied and useful for Portuguese municipalities. 2009 artículo científico 0718-0241 https://www.redalyc.org/articulo.oa?id=96011647010 en http://www.redalyc.org/revista.oa?id=960 Revista Enfoques: Ciencia Política y Administración Pública application/pdf Universidad Central de Chile Revista Enfoques: Ciencia Política y Administración Pública (Chile) Num.11 Vol.VII |
| format | Artículo científico |
| id | redalyc_96011647010 |
| language | en |
| publishDate | 2009 |
| publisher | Universidad Central de Chile |
| spellingShingle | Internal auditing amongst Portuguese municipalities Susana Jorge Política Portugal Standards Procedures Municipalities Internal Auditing Internal auditing amongst Portuguese municipalities Susana Jorge Anabela Costa Política Portugal Standards Procedures Municipalities Internal Auditing This paper presents the main results of a research that had as general purpose to study the existence and implementation of internal auditing procedures within Portuguese municipalities, as a consequence of local management reforms. Using a questionnaire, we have searched for: knowing the features of the internal auditing service/ department, if existent; gathering information on the practice of internal auditing standards and procedures, focusing on economic and financial auditing; and verifying which issues are object of internal auditing, namely those related to the accounting and internal control systems. We have also assessed the importance practices and objects of internal auditing are given, even if non existent. Given that the questionnaire was built on the basis of auditing standards used in the private sector, this research allows to assess the possibility for these to be applied and useful for Portuguese municipalities. 2009 artículo científico 0718-0241 https://www.redalyc.org/articulo.oa?id=96011647010 en http://www.redalyc.org/revista.oa?id=960 Revista Enfoques: Ciencia Política y Administración Pública application/pdf Universidad Central de Chile Revista Enfoques: Ciencia Política y Administración Pública (Chile) Num.11 Vol.VII |
| title | Internal auditing amongst Portuguese municipalities |
| topic | Política Portugal Standards Procedures Municipalities Internal Auditing |
| url | https://www.redalyc.org/articulo.oa?id=96011647010 |