Um estudo exploratório da auditoria interna nos municípios em Portugal

The municipal internal audit function is an essential support to the policy maker. The paper aims at the characterizing the audit services and assess the contribution of internal audit in achieving municipal goals. Questionnaires were used to obtain the data and statistical analysis was used to analyse the data collected from them, concluding that the internal audit activity is the production of reports based on surveys and complaints by residents. The contribution of internal audit is to ensure that regulatory standards are met and control of assets is effective.