Internal auditing amongst Portuguese municipalities

Susana Jorge, Anabela Costa

Resumen


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.


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Copyright (c) 2015 Susana Jorge, Anabela Costa

Licencia de Creative Commons
Este obra está bajo una licencia de Creative Commons Reconocimiento-CompartirIgual 4.0 Internacional.

Revista Enfoques: Ciencia Política y Administración Pública – ISSN 0718-9656 versión en línea | ISSN 0718-0241 versión impresa
Facultad de Economía, Gobierno y Comunicaciones – Universidad Central de Chile - Correo electrónico: enfoques@ucentral.cl
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