Auditoria na UE : Avaliação dos riscos do auditor: Relatório de estágio

No sentido de uma aprendizagem e de um conhecimento mais aprofundado sobre a actividade da auditoria na sua vertente interna e externa, áreas de significativo interesse para um profissional da administração pública, foi este Relatório de Estágio fectuado na Universidade de Évora, integrando a equipa de auditoria interna desta Instituição e acompanhando os trabalhos desenvolvidos pela mesma. Este trabalho visa, com particular ênfase chamar a atenção para a crescente importância da Auditoria Interna, e dos riscos associados a esta actividade, recorrendo-se ainda a práticas e procedimentos inerentes à Auditoria Externa, uma vez que entre as mesmas se encontram pontos comuns relevantes para fundamento das acções desenvolvidas. A Auditoria Interna, numa visão actual do seu funcionamento, centra a sua atenção nas actividades que a Organização exerce. É neste sentido que este trabalho de estágio deve proporcionar: - uma reflexão sobre a importância do planeamento dos trabalhos; - um levantamento e identificação dos riscos de um auditor; - uma definição dos riscos da auditoria e da materialidade. De forma a que no decorrer do mesmo seja possível interpretar as normas técnicas e directrizes de auditoria, aplicando-as na execução dos trabalhos. Estes irão desenvolver-se incidindo sobre as normas internacionais de auditoria (ISA), ISA315 - Compreensão da Entidade e do Seu Ambiente e Avaliar os Riscos de Distorção Material e ISA 330 - Os Procedimentos do Auditor em Resposta a Riscos Avaliados. /ABSTRACT: ln order to get a deeper knowledge about the activity of internal auditing, a topic of significant interest for a public administration professional, the output of this work is an Internship Report realized in the University of Évora, integrating the internal auditing team of this institution and observing the work developed by this team. This work aims to draw attention to the increasing importance of Internal Auditing and to the risks associated with this activity, using practices and procedures of External Auditing, since there are important common issues between the two types of auditing, which are relevant for the tasks under analysis. The current approach in Internal Auditing is centered in the activities that the Organization performs. It is in this sense that this internship intends to: provide a reflection on the importance of planning, identify the risks of an auditor, define auditing risks and materiality. It is also intended that during the internship there is the opportunity to interpret the technical auditing norms and directives and to apply them in the execution of auditing tasks. The work will be developed considering the international standard for Auditing (ISA), ISA 315 Obtaining and understanding of the entity and its environment and assessing the risks of material misstatement e ISA 330- Materiality in Planning and Performing an Audit.

INTERNATIONAL EDUCATION & RESEARCH FOR OH. Experiences of international networks for collaborative education and research using the One Health approach.

The Authors describe first-hand experiences carried out within the framework of selected International projects aimed at developing collaborative research and education using the One Health (OH) approach. Special emphasis is given to SAPUVETNET, a series of projects co-financed under the EU-ALFA program, and aimed to support an International network on Veterinary Public Health (VPH) formed by Veterinary Faculties from Latin-America (LA) and Europe (EU). SAPUVETNET has envisaged a series of objectives/activities aimed at promoting and enhancing VPH research/training and intersectoral collaboration across LA and EU using the OH approach, as well as participating in research and/or education projects/networks under the OH umbrella, namely EURNEGVEC-European Network for Neglected Vectors & Vector-Borne Infections, CYSTINET-European Network on Taeniosis/Cysticercosis, and NEOH-Network for Evaluation of One Health; the latter includes expertise in multiple disciplines (e.g. ecology, economics, human and animal health, epidemiology, social and environmental sciences, etc.) and has the primary purpose of enabling quantitative evaluation of OH initiatives by developing a standardized evaluation protocol. The Authors give also an account of the ongoing creation of OHIN-OH International Network, founded as a spin-off result of SAPUVETNET. Finally, some examples of cooperation development projects characterised by an OH approach are also briefly mentioned.