Sistema de controlo interno no Departamento de Fiscalidade

: implementação do modelo COSO no Grupo X

Abstract

In the late 1990’s and early 2000’s, a series of scandals related to financial fraud emerged, undermining the credibility of the information released by organizations.
In this context, standards, guidelines and frameworks have been developed to help organizations in matters of corporate governance. From these, the COSO’s framework stands out for its worldwide acceptance.
This study aims, through a review of the literature on auditing, internal control and the COSO’s framework, to apply this framework to the specific case of the tax department of a large Portuguese group. From the observation and direct participation in activities, meetings, interviews and documentary analysis, evidence was sought regarding the presence and functioning of each component, and respective principles of internal control.
In conclusion, although most of the principles were present, some material risks had no associated controls. It was also found that there was a general deficiency in the documentation of the information. After the internal control system of the tax department analysis, based on COSO’s framework, suggestions were made.

Date of Award	3 Apr 2018
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Maria José Martins Lourenço da Fonseca (Supervisor) & Luísa Anacoreta (Co-Supervisor)