Auditoria interna e externa – Uma perspetiva de complementaridade

Esta monografia foi elaborada com o intuito do aprofundamento, aperfeiçoamento e o conhecimento académico, pesquisando um tema que contribuísse, de alguma maneira, para a melhoria da área em questão. Também teve a intenção de contribuir na análise da inter-relação entre a auditoria interna e externa numa perspetiva de complementaridade. Procura-se, na presente monografia, proporcionar uma reflexão sobre a relação existente entre a auditoria interna e a auditoria externa. Para tal, realizaram-se pesquisas bibliográficas sobre os principais conceitos, âmbito, métodos, objetivos, funções e procedimentos, normas pertinentes à auditoria interna e externa, relação entre as duas auditorias, complementaridade e cooperação entre elas e auditoria interna e externa na prevenção e deteção de fraudes. Paralelamente foram elaborados dois questionários enviados a 6 empresas que têm departamentos de auditoria interna retiradas do universo das empresas com departamento de auditoria interna e a 2 empresas que fazem auditoria externa nessas empresas, a atuarem no mercado caboverdiano durante o ano de 2013, com o objetivo de verificar a relação entre a auditoria interna e a externa, através da opinião dos auditores internos e cruzamento com a opinião dos auditores externos, a fim de verificar, efetivamente, como estabelecer essa relação. De posse desses elementos, o objetivo geral apresentado pode ser comprovado pela conclusão de que se pode estabelecer uma relação entre auditoria interna e externa e a mesma pode ser de complementaridade. This monograph was developed with the aim of deepening, improvement and academic knowledge, by researching a topic that would contribute in some way to improve the topic in question. It also intended to contribute to the analysis of the inter-relationship existent between the internal and external audit and the notion that both complement each other’s work. This monograph attempts to provide a reflection on the relationship between internal audit and external audit. For this purpose, a library research was conducted on key concepts, scope, methods, purpose, function and procedures, relevant standards for internal and external audit, the relationship between the two audits, complementarity and cooperation between them, and internal and external audit in the prevention and fraud detection. In parallel, we prepared two questionnaires that were sent to 6 companies that have an internal audit department that are part of the universe of companies with internal audit department; and to two companies that make external audits to the companies mentioned above and that operate in the Cape Verdean market during the year 2013. The objective was to verify the relationship between internal audit and external by reviewing the opinion n of internal auditors and to intersect that with the opinion of external auditor in order to verify effectively, how to establish this relationship. With these elements, the overall goal presented can be substantiated by the finding that a relationship establish between internal and external audit and this relationship can be complementary.

Cooperação Portugal-PALOP no Domínio da Comunicação Social

The paper examines the cooperation between Portugal and the African Portuguese Speaking Countries (APSC: Angola, Cabo Verbe, Guinea-Bissau, Mozambique and S. Tomé and Príncipe) in media-relevant fields. It starts off with an outlook into cooperation activities undertaken by various countries in the APSC in such a field and assesses those initiatives in terms of linguistic and cultural significance. Next, I review the Portuguese institutional framework and the legal instruments for this kind of cooperation. The central aspect of the paper is a critical analysis of measures and projects related to training of journalists and other media professionals. The goal is to identify sensitive aspects and difficulties. I conclude with a global assessment of the Portuguese cooperation in the field of media and advance some suggestions for improvement.

An ASsessment of Relationship between Students' Perception of Social Studies and their Academic Performance in Colleges of Education in Kaduna State

The objective of this study was to find out the relationship between students’ perception of Social Studies and their academic performance in the subject in Colleges of Education in Kaduna State. The respondents of the study comprised NCE 2 and NCE 3 students of Social Studies at the Federal College of Education in Zaria and the Kaduna State College of Education in Gidan Waya. The data for the study was collected using a questionnaire with reliability coefficient of 0.87. The Pearson’s Product Moment Correlation Coefficient was used to test the hypotheses formulated for the study. The hypotheses were tested at 0.05 level of significance with df = 232. The findings were as follows: 1. The Social Studies students in colleges of education in Kaduna State do not record high academic performance in the subject. 2. Students’ perception of the Social Studies curriculum does affect their academic performance in the subject 3. Students’ perception of relevance of Social Studies education has no bearing on their academic performance in the subject. 4. Students’ perception of public attitude towards Social Studies has no impact on their academic performance in the subject. 5. Students’ general perception of Social Studies does not affect their academic performance in the subject. Based on these findings the following recommendations were proffered for Social Studies researchers and policy makers. a. There is need for further research in order to determine the actual cause of students’ failure to display high performance in Social Studies. b. The NCE Social Studies curriculum should be reviewed in terms of volume and difficulty.