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Desenho e implementação do controlo interno efetivo numa empresa líder de telecomunicações em África

Author(s): González, Marisell Josefina Hernández

Date: 2017

Persistent ID:

Origin: Repositório Institucional da UNL

Subject(s): Controlo Interno; COSO; Ambiente de controlo; Atividades de controlo; Marco Integrado de Controlo


Internal control is a dynamic and interactive process that consists of continuous activities (not isolated events) which are many but effective when created directly in the business processes, which is carried out by the board of Directors, management and the rest of the people. Levels of an organization designed to provide a reasonable level of security. The internal control framework offers three categories of distinct objectives, but overlaps: (i) operations, relative to the effectiveness of operations, (ii) reporting, relating to internal and external financial and non-financial information, and (ii) Compliance with the rules and regulations to which the organization is subject. We can then say that it is expected that an internal control system will increase the organization's likelihood that the objectives related to external information and compliance with rules and regulations will be achieved. To achieve a systematic and disciplined approach, organizations develop the Internal Controls Framework (ICF) designated in Portuguese by Internal Control Methodology (ICM). The purpose of this document is to comply with the legal provisions, and it also represents a real concern on the part of the Organization, which has developed it in matters such as transparency of procedures, responsibility for the management of its resources and control of processes to create added value. In this regard, this report describes the design and subsequent implementation of the effective internal control system in a leading telecommunications company in Africa using as reference framework the integrated internal control framework COSO and its five components of environment control, Risks, control activities, information and communication, and activity monitoring. The main idea is to contribute to the establishment of an internal control system to improve organizational performance and oversight, safeguard assets, verify the reliability of financial information, ensure compliance with laws and regulations, and reduce the possibility of fraud. Within the broad and complex process of establishing internal control within one of Angola's leading telecommunications companies, it was decided for time and space issues in this internship report to divide it into three mini projects, with project 1 being the planning of the Internal control system, project 2 the inventory of the processes and procedures of the company, the project 3 the design of the controls, the project 4 the implementation of internal control and the project 5 the monitoring of internal control. As for projects 2, 3 and 4, the large number of procedures developed (47) were grouped by three main components, the priority given the positive impact if it was developed, the ease of execution and the coverage of the work teams, The result of this analysis was that the first module to be developed contained three accounts payable procedures which would be developed in detail as a pilot initiative. This scope will apply to the development and explanation of the work carried out, which includes the design, implementation and monitoring of the internal control of the pilot project of accounts payable. This first initiative would be crucial to captivate and motivate the different areas of the organization, so that the success of this first initiative was crucial to the implementation of the rest of the modules. The internal control system was developed and implemented as a trainee at Deloitte with a leading telecom customer in an African country facing the challenge of implementing a short-term internal control system.

Document Type Master thesis
Language Portuguese
Advisor(s) Santos, Vitor Manuel Duarte dos
Contributor(s) González, Marisell Josefina Hernández
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