O contributo da auditoria interna para

resultados ____________________________________________________________ ___________102 CAPÍTULO VII – CONCLUSÃO _______________________________________________________ 107 BIBLIOGRAFIA GERAL ____________________________________________________________ _ 110 Webgrafia ____________________________________________________________ ______________________________114 Legislação__________________________________________________ ________________________________________115 ANEXOS ____________________________________________________________ _____________ 116 V LISTA DE SIGLAS AIA AICPA – CMVM COSO DAI EU EUA FASB – FEE – GAO – IASB – IFAC – IFAD IIA INTOSAIIOSCO IPAI ISA – ISACA NAO – NIC OCDE OG OROC PCAOB PPF SAS – SEC – SOA – TCU UEC - American Institute of Accountant American Institute of Certified Public Accountants Comissão de Mercado de Valores Mobiliários Commitee of Sponsoring of the Treadway Commission Directores de Auditoria Interna União Europeia Estados Unidos da América Financial Accounting Standard Board Fédération des Experts Comptables Européens General Accounting Office International Accounting Standards Board International Federation of Accountants Fórum of Accounting Development Institute of Internal Auditors Internacional Organization of Supreme Audit Institutions Internacional Organization of Securities Commissions Instituto Português de Auditores Internos International Standards on Auditing Information Systems Audit and…