Anabela dos Reis Fonseca's research while affiliated with University of Coimbra and other places

Publications (2)

Article
Full-text available
This paper discusses the link between accountability and internal auditing, particularly analyzing the extent to which the latter contributes to improve the former, in Higher Education Institutions (HEIs). This study applied a questionnaire to the management boards of a sample of HEIs, to empirical analyze the relationship between internal auditing...
Article
Full-text available
This paper discusses the link between accountability and internal auditing, particularly analyzing the extent to which the latter contributes to improve the former, in Higher Education Institutions (HEIs). This study applied a questionnaire to the management boards of a sample of HEIs, to empirical analyze the relationship between internal auditing...

Citations

... As unidades de auditorias do setor público foram instituídas com o intuito de analisar os mecanismos de controle em utilização nas instituições (Rodrigues, 2019), constituindo uma importante ferramenta de avaliação quanto à aplicação dos recursos públicos pelos gestores e sociedade, possibilitando o acompanhamento no uso eficiente e correto, seja pelo Sistema de Controle Interno (SCI) das instituições ou pela própria população (Fonseca, Jorge, & Nascimento, 2020). ...