Publicação
HOW TO ENSURE INTERNAL CONTROL THROUGH INFORMATION SYSTEMS: A THEORETICAL APPROACH
| Resumo: | Internal control is a process of great importance for organisations. It consists of a set of policies and procedures and is developed to ensure the reliability and safety of all those involved. In this sense, it is essential that organizations have computer systems that assist managers in their decision making, ensuring that the information presented is reliable. Thus, this work aims to analyse the information systems that support internal control in organisations. For the study, a requirements specification was carried out using as a data collection technique, the survey and as an instrument of data collection the interview script. For the identification of existing tools in the market and to analyse whether they satisfied the requirements, the document analysis technique was used, and the data collection instrument was a structured grid. It was verified based on the analysis carried out that currently there is no IT system that can mitigate the identified requirements. For future works, it would be interesting the development and implementation of an information system to support the organizations internal control. |
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| Autores principais: | Miguel, Sílvia |
| Outros Autores: | Marques, Célio Gonçalo Cardoso; de Oliveira, Daniel Ferreira |
| Assunto: | Controlo Interno Finanças Informação Sistemas de Informação Internal control Finance Information Information Systems |
| Ano: | 2025 |
| País: | Portugal |
| Tipo de documento: | artigo |
| Tipo de acesso: | unknown |
| Instituição associada: | Ponteditora |
| Idioma: | português |
| Origem: | e3 – Revista de Economia, Empresas e Empreendedores na CPLP |
| Resumo: | Internal control is a process of great importance for organisations. It consists of a set of policies and procedures and is developed to ensure the reliability and safety of all those involved. In this sense, it is essential that organizations have computer systems that assist managers in their decision making, ensuring that the information presented is reliable. Thus, this work aims to analyse the information systems that support internal control in organisations. For the study, a requirements specification was carried out using as a data collection technique, the survey and as an instrument of data collection the interview script. For the identification of existing tools in the market and to analyse whether they satisfied the requirements, the document analysis technique was used, and the data collection instrument was a structured grid. It was verified based on the analysis carried out that currently there is no IT system that can mitigate the identified requirements. For future works, it would be interesting the development and implementation of an information system to support the organizations internal control. |
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