Internal Auditing - author Pinheiro, Joaquim Leite
Rei dos Livros, 2008 Portugal
The book Internal
Auditing is guided to be a practical manual for the Internal Auditors who enter the profession, reflect, in certain way, the experiences lived in the accomplishment, involvement and supervision of audits, in the world of the telecommunications, that, in the years most recent, has had a vertiginous evolution, as much to the level of the technologies as to the level of the management of the resources, with significant impact in the function internal auditing. Some of the shares had been carried through in partnership with companies of External Auditing, what it motivated an allotment of knowledge and techniques of boarding as well as in the techniques of presentation of the results as well as the perception of best the practical ones. The period in reference was fertile (it is to be e, otherwise, never will leave of the being) in deep alterations in the field of the fixed, mobile telecommunications and in the technologies associates, and with positive impact in the audits and in the perception of the paper to play for the Internal Auditors. The necessity and the perception of the importance of the function Internal Auditing inside of the companies, compelled to the alteration of the existing paradigm: the accomplishment accounting and financial auditing left to have the exclusiveness and gave importance to the accomplishment of operational audits, IT audits and information systems audits; it was transferred of the identification of errors for the identification of losses of chances and for the formularization of recommendations in the direction to help the management to improve its performance, in the logic to supply value to the company (ADD VALUE FOR MONEY). Currently, emphasis to the recommendation more of the one than to the problem is given and the Internal Auditors understand, more easily, the point of view of the operational managers, in a optics of learning of the teachings of the new theories on Internal Auditing propagated for some authors of which he is related Larry Sawyer, Olivier Lemant, defenders of proactive audits and not conservatives (is understood, in a logic to identify to errors and not chances; to identify the error is alone one thing of the walked way; the others two things correspond to the identification of the solution and the capacity to convince the operational managers to participate in its implementation). In this context, the accomplishment of Follow-up''s (accompaniment of the corrective shares) is an aspect essential of the internal auditing - to be a proactive partner in the implementation of the recommendations. A problem in itself does not help the operational manager. The proposal of recommendation shared for the management it is more important to harness the improvement of the performance of the organization. This was the great more recent paradigm of the internal auditing: to have the capacity to present solutions in allotment with the audited. On the other hand, the strategy used, reflect the quotidian of the Internal Auditor, its methodological difficulties, the small advances in the formularization of the audits, the evolution of concepts on the form of work in a sector in monopoly, free market or contraction, the ticket for a dynamic market and that the auditor must have the capacity to perceive adequately and to participate in the value creation (customer, employee, supplier, shareholder and to have in account the involving social responsibility and the ambient one). The change of the conjuncture compelled the one that the Internal Auditor walked, each time more, for the accomplishment of shares in activities of bigger risk, mainly, activities, processes and tasks related with the value creation customer. The planning of the shares started to have in consideration the main negative risks of the company, being had as main idea-key to convince, the