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Sendo o objetivo primordial de uma auditoria o aumento do grau de confiança
dos destinatários das demonstrações financeiras, e dado o atual clima de falta de
confiança da população para com as Forças Armadas no que respeita aos bons
comportamentos éticos e morais de quem as dirige, importa perceber de que
modo são efetuadas as auditorias nestes organismos.
Percebeu-se que quem emite uma opinião de auditoria acerca da Força Aérea
é a Inspeção Geral da Defessa Nacional (IGDN), através de um relatório, sendo
então este o organismo externo que audita as Forças Armadas. No entanto, este
organismo, apesar de externo para a Força Aérea, é interno para o Estado, sendo
que o órgão máximo é o Tribunal de Contas.
O objetivo desta investigação, à partida, seria validar todo o processo de
auditoria efetuado pela IGDN, comparando e confrontando com os
procedimentos efetuados por uma auditora independente mas, por
constrangimentos temporais, foi necessário limitar o seu âmbito.
Assim, definiu-se a seguinte questão de investigação: “Será que os procedimentos
adotados pela IGDN nas áreas de inventários e de compras cobrem os riscos que uma
auditoria financeira a estas áreas prevê cobrir?”
Para dar resposta à questão de investigação, utilizou-se o método de
entrevistas exploratórias, de análise documental e de observação direta.
Para além dos constrangimentos temporais, teve-se como limitações a não
obtenção de permissão da gravação das entrevistas e a impossibilidade de obter
cópias dos manuais existentes na IGDN, bem como de outros documentos
importantes para a investigação. A sua consulta foi apenas efetuada no local.
Foi possível constatar que existem procedimentos que a IGDN não efetua para a
mesma atividade identificada pela auditora independente e que, por sua vez, há riscos inerentes a esses procedimentos que não são cobertos. Os riscos que mais
se identificaram sem procedimentos adequados foram os riscos de cut-off, de
valorização de inventários e do risco de fraude.
Assim, concluiu-se que nem todos os riscos que uma auditoria financeira às
áreas de inventários e de compras prevê cobrir, são cobertos pelos procedimentos
utilizados pela IGDN para estas mesmas áreas.
Being the primary audit objective to increase the degree of confidence of recipients in financial statements and given the current climate of lack of trust of the population towards the armed forces with regard to ethical and moral behaviors of who runs it’s important to understand how the audits are performed in these organisms. It was noticed through a report that who emits an audit opinion on the air force is the General Inspection of National Defence (IGDN), being the external body that audits the armed forces. However this organism, although external to the air force, is internal to the State and the body is the Court of Auditors. The purpose of this investigation would be to validate the entire audit process carried out by IGDN, comparing and confronting with the procedures carried out by an independent auditor but, by time constraints, it was necessary to limit his scope. So, it was set the following research question: "will the procedures adopted by the IGDN in the inventories and purchases areas cover the risks that a financial audit to these areas provides cover?" In response to the research question was used the method of exploratory interviews, document analysis and direct observation. In addition to the temporal constraints we’ve limitations such as no permission for recording the interviews and the impossibility of obtaining copies of manuals existents in IGDN, as well as other important documents for the investigation. The query was only effectuated on the place. It was found that there are procedures that the IGDN does not perform to the same activity identified by the independent auditor and there are risks attached to these procedures that are not covered. The most identified risks without appropriate procedures were the risks of cut-off, inventory valuation and the risk of fraud. In conclusion, it appears that not all the risks that a financial audit predict to cover in the inventories and shopping areas are covered by the procedures used by IGDN for these same areas.
Being the primary audit objective to increase the degree of confidence of recipients in financial statements and given the current climate of lack of trust of the population towards the armed forces with regard to ethical and moral behaviors of who runs it’s important to understand how the audits are performed in these organisms. It was noticed through a report that who emits an audit opinion on the air force is the General Inspection of National Defence (IGDN), being the external body that audits the armed forces. However this organism, although external to the air force, is internal to the State and the body is the Court of Auditors. The purpose of this investigation would be to validate the entire audit process carried out by IGDN, comparing and confronting with the procedures carried out by an independent auditor but, by time constraints, it was necessary to limit his scope. So, it was set the following research question: "will the procedures adopted by the IGDN in the inventories and purchases areas cover the risks that a financial audit to these areas provides cover?" In response to the research question was used the method of exploratory interviews, document analysis and direct observation. In addition to the temporal constraints we’ve limitations such as no permission for recording the interviews and the impossibility of obtaining copies of manuals existents in IGDN, as well as other important documents for the investigation. The query was only effectuated on the place. It was found that there are procedures that the IGDN does not perform to the same activity identified by the independent auditor and there are risks attached to these procedures that are not covered. The most identified risks without appropriate procedures were the risks of cut-off, inventory valuation and the risk of fraud. In conclusion, it appears that not all the risks that a financial audit predict to cover in the inventories and shopping areas are covered by the procedures used by IGDN for these same areas.
Descrição
Palavras-chave
Auditoria Auditoria financeira Forças Armadas Força Aérea Portuguesa Inspeção Geral da Defesa Nacional Inspeção Geral da Força Aérea Audit Financial audit Armed Forces Portuguese Air Force General inspection of national defense General Inspector of the air force