ISMAT 27305

Auditing and Accounting Applied to Human Resources

• ApresentaçãoPresentation

  The Auditing curricular unit is essential in the training of Human Resources managers, developing analytical, evaluation, and control skills that ensure compliance and efficiency in organizational processes. HR managers must master auditing methods and techniques applied to people management, ensuring transparency, legality, and quality. Auditing makes it possible to identify strengths and weaknesses, propose improvements, and support strategic decisions, while reinforcing professional credibility through rigor and continuous monitoring. The acquired skills apply to social audits, evaluation of recruitment and selection policies, analysis of training systems, compliance with labor legislation, and internal audits of organizational climate. Thus, it is an indispensable tool for HR managers to contribute to organizational effectiveness, ethics, and sustainability.
• ProgramaProgramme

         1. Auditing: its nature and purpose;     2. National and international accounting and auditing standards; - Risk and materiality in auditing: fraud.      3. Fraud     4. Internal control systems      5. Planning and documentation.       6. Audit reports 
• ObjectivosObjectives

    The curricular unit aims to provide students with knowledge and work skills in the area of ¿¿financial auditing. Using the audit perspective, Accounting matters are deepened. It is intended that the student is able to: - Analyze and describe the concept of financial audit, its objective, its justification and usefulness, as well as its limitations; - Describe and understand the evolution and regulation of auditing in Portugal, including the Legal Regime for Chartered Accountants; - Characterize the commitment and planning of an audit of the financial statements; - Describe the concept and ways of obtaining audit evidence; - Analyze and apply audit standards and procedures when carrying out a financial audit; - Characterize audit reports.
• BibliografiaBibliography

  Silva, A.; Cunha, E.; Mendes, J. (2016). Manual de Auditoria. Princípios Fundamentais. Portugal: Tribunal de Contas. Lopes, J.C.A. (2017). O auditor e a deteção de fraude – uma revisão de literatura. Dissertação apresentada à Universidade de Aveiro para à obtenção do grau de Mestre em Contabilidade no ramo de auditoria. Disponível em: Lopes, J. C. A (2017).  O Auditor e a deteção de fraude – uma Revisão da literatura.  Dissertação apresentada à Universidade de Aveiro para à obtenção do grau de Mestre em Contabilidade no ramo de auditoria. Disponível em:  https://ria.ua.pt/bitstream/10773/22922/1/O%20Auditor%20e%20a%20Dete%C3%A7%C3%A3o%20de%20Fraude%20- %20Uma%20Revis%C3%A3o%20da%20Literatura.pdf Pereira, C. A. (2021). Importância do Controlo Interno na Mitigação de Riscos no Setor do Turismo em Portugal. Dissertação de Mestrado apresentada ao Instituto Superior de Contabilidade e Administração do Porto para obtenção do grau de Mestre em Auditoria  
• MetodologiaMethodology

    Active methodologies using: • The pedagogical practices of the Inverted Classroom for activation and ignition of the discovery by the students of the theoretical framework of the UC;  • Project-based learning for group work with a focus on UC themes;  • Debate classes with the students' presentation of their discoveries and the results of the critical analysis that made the support materials delivered;  • Seminars with specialist classes on  The assessment consists of carrying out a group work with a weighting of (40%), continuous assessment by the active participation of students in debates (10%) and carrying out a double test of the learning related to the UC contents (50%)
• LínguaLanguage

  Português
• TipoType

  Semestral
• ECTS

  0
• NaturezaNature

  Optional
• EstágioInternship

  Não