O sistema de controlo interno e a qualidade da auditoria

A qualidade da auditoria é uma preocupação crescente no sentido de credibilizar as demonstrações financeiras, pelo que muitos estudos têm sido desenvolvido nos últimos tempos com vista a avaliar quais serão os fatores que maior influência poderão ter na qualidade de uma auditoria. Sendo o Sistema de Controlo Interno (SCI) um elemento fundamental no aumento da fiabilidade da informação importa analisar o contributo do SCI para a qualidade da auditoria. Com base em questionários e entrevistas a Revisores Oficiais de Contas (ROC) procuramos perceber o que é um bom SCI numa entidade e quais os fatores de que depende, bem como o seu contributo para a qualidade da auditoria. Os nossos resultados mostram que os ROC dão grande importância ao SCI ao longo de todo o processo de auditoria, e em particular para a avaliação do risco de distorções relevantes e avaliação do risco de fraude. Mostram ainda que consideram o SCI entre os três fatores mais determinantes da qualidade da auditoria, considerando que o ambiente de controlo e a monitorização dos controlos são os componentes do SCI que mais contribuem para esse facto. Assim, os resultados obtidos evidenciam um contributo positivo do SCI para a qualidade da auditoria.

Development of variable displacement oil pump for internal combustion engines

In the last years the need to develop more environmentally friendly and efficient cars as led to the development of several technologies to improve the performance of internal combustion engines, a large part of the innovations are focused in the auxiliary systems of the engine, including, the oil pump, this is an element of great importance in the dynamics of the engine as well a considerable energy consumer. Most solutions for oil pumps to this day are fixed displacement, for medium and high speeds, the pump flow rate is higher than the needs of the engine, this excess flow leads to the need for recirculation of the fluid which represents a waste of energy. Recently, technological advances in this area have led to the creation of variable displacement oil pumps, these have become a 'must have' due to the numerous advantages they bring, although the working principle of vane or piston pumps is relatively well known, the application of this technology for the automotive industry is new and brings new challenges. The focus of this dissertation is to develop a new concept of variable displacement system for automotive oil pumps. The main objective is to obtain a concept that is totally adaptable to existing solutions on the market (engines), both dimensionally as in performance specifications, having at the same time an innovative mechanical system for obtaining variable displacement. The developed design is a vane pump with variable displacement going in line with existing commercial solutions, however, the variation of the eccentricity commonly used to provide an variable displacement delivery is not used, the variable displacement is achieved without varying the eccentricity of the system but with a variation of the length of the pumping chamber. The principle of operation of the pump is different to existing solutions while maintaining the ability to integrate standard parts such as control valves and mechanical safety valves, the pump is compatible with commercial solutions in terms of interfaces for connection between engine systems and pump. A concept prototype of the product was obtained in order to better evaluate the validity of the concept. The developed concept represents an innovation in oil pumps design, being unique in its mechanical system for variable displacement delivery.