Auditoria interna: o contributo na melhoria da gestão de riscos de uma empresa Cabo-verdiana

Este trabalho busca analisar o contributo da Auditoria Interna na melhoria da gestão de riscos de uma empresa cabo-verdiana. Auditoria Interna é uma ferramenta importante e eficaz para a melhoria da gestão de riscos da empresa pois, ela identifica e avalia áreas que requeiram atenção especial, identifica problemas e insuficiências que careçam de solução e a partir daí, propõe medidas com vista a eliminar ou atenuar as principais deficiências detetadas. Ela proporciona vantagens imprescindíveis como eficácia do controlo interno, simplificação do trabalho do auditor externo, proteção do património da empresa contra actos indesejáveis e a própria melhoria no desempenho dos órgãos da gestão. É o suporte necessário dos órgãos da administração para auxiliá-los na melhoria da gestão e minimização dos riscos, identificando áreas críticas e sugerindo correções que proporciona melhores resultados à organização a nível geral, contribuindo para uma gestão de riscos eficaz. This paper analyzes the contribution of internal audit in improving risk management of a Cape Verdean company. Internal Audit is an important and effective tool for improving risk management company, because it identifies and appraise sections that require special attention, identifies problems and weaknesses that require solution and thereafter, proposes measures to eliminate or mitigate major deficiencies. It provides essential advantages as effectiveness of internal control, simplifying the work of the external auditor, the company's heritage protection against undesirable acts and the very organ improvement in performance management. It is the necessary support of government agencies to assist them in improving the management and minimizing risk, identifying critical sections and suggesting corrections that the organization gives better results at a general level, contributing to effective risk management.

Adapting the Process Writing Approach to English Language Learners with Special Needs: Using Visuals

The available literature on the writing characteristics and best practices to teach writing to English Language Learners who also present some disability is scarce. In order to understand and provide some insight on the developments in this field, I propose an adaptation of the Process Writing Approach based on a literature review of the existing bibliography about the writing characteristics of English Language Learners, Special Needs Learners, and English Language Learners with Special Needs’ writing, the effects of the Process Writing Approach in teaching writing to these groups, and the use of visuals in writing instruction. The main assumptions of this study are: a) The Process Writing Approach provides an opportunity to differentiate instruction to ELLs with special needs and gives them additional opportunities to bring their funds of knowledge to the classroom, improving their writing, and b) By allowing students to rely on visuals in different phases of the writing process teachers will be addressing the needs of both visual and verbal learners, therefore allowing students more options to develop writing skills. The main pedagogical implication is that by dividing writing in recursive stages and inserting visuals as scaffolding throughout the entire writing process, teachers will provide an alternative approach to writing instruction that may be more effective to English Language Learners with Special Needs.