{"id":6946,"date":"2022-11-20T10:29:41","date_gmt":"2022-11-20T10:29:41","guid":{"rendered":"http:\/\/102.67.191.105\/?page_id=6946"},"modified":"2023-04-13T23:15:01","modified_gmt":"2023-04-13T23:15:01","slug":"gabinete-de-auditoria-interna","status":"publish","type":"page","link":"https:\/\/unipungue.ac.mz\/?page_id=6946","title":{"rendered":"Gabinete de Auditoria Interna"},"content":{"rendered":"<style type=\"text\/css\"> \n#cmsmasters_row_6a13d64527ece6_74487424 { \n\tbackground-color:#fbfbfb;\n} \n\n#cmsmasters_row_6a13d64527ece6_74487424 .cmsmasters_row_outer_parent { \n\tpadding-top: 70px; \n} \n\n#cmsmasters_row_6a13d64527ece6_74487424 .cmsmasters_row_outer_parent { \n\tpadding-bottom: 50px; \n} \n\n \n#cmsmasters_heading_6a13d64527fc76_60114058 { \n\ttext-align:center; \n\tmargin-top:0px; \n\tmargin-bottom:50px; \n} \n\n#cmsmasters_heading_6a13d64527fc76_60114058 .cmsmasters_heading { \n\ttext-align:center; \n} \n\n#cmsmasters_heading_6a13d64527fc76_60114058 .cmsmasters_heading, #cmsmasters_heading_6a13d64527fc76_60114058 .cmsmasters_heading a { \n\tfont-weight:300; \n\tfont-style:normal; \n} \n\n#cmsmasters_heading_6a13d64527fc76_60114058 .cmsmasters_heading_divider { \n} \n\n \n#cmsmasters_row_6a13d6452a21a3_58438938 .cmsmasters_row_outer_parent { \n\tpadding-top: 0px; \n} \n\n#cmsmasters_row_6a13d6452a21a3_58438938 .cmsmasters_row_outer_parent { \n\tpadding-bottom: 0px; \n} \n\n#cmsmasters_row_6a13d6452a21a3_58438938 .cmsmasters_row_inner.cmsmasters_row_fullwidth { \n\tpadding-left:0%; \n} \n#cmsmasters_row_6a13d6452a21a3_58438938 .cmsmasters_row_inner.cmsmasters_row_fullwidth { \n\tpadding-right:0%; \n} \n \n#cmsmasters_divider_6a13d6452a2dd9_54368442 { \n\tborder-bottom-width:1px; \n\tborder-bottom-style:solid; \n\tpadding-top:0px; \n\tmargin-bottom:0px; \n} \n \n#cmsmasters_row_6a13d6452a3124_55873079 .cmsmasters_row_outer_parent { \n\tpadding-top: 50px; \n} \n\n#cmsmasters_row_6a13d6452a3124_55873079 .cmsmasters_row_outer_parent { \n\tpadding-bottom: 50px; \n} \n\n \n#cmsmasters_heading_6a13d6452a5936_16085019 { \n\ttext-align:center; \n\tmargin-top:0px; \n\tmargin-bottom:50px; \n} \n\n#cmsmasters_heading_6a13d6452a5936_16085019 .cmsmasters_heading { \n\ttext-align:center; \n} \n\n#cmsmasters_heading_6a13d6452a5936_16085019 .cmsmasters_heading, #cmsmasters_heading_6a13d6452a5936_16085019 .cmsmasters_heading a { \n\tfont-weight:300; \n\tfont-style:normal; \n} \n\n#cmsmasters_heading_6a13d6452a5936_16085019 .cmsmasters_heading_divider { \n} \n\n<\/style><div id=\"cmsmasters_row_6a13d64527ece6_74487424\" class=\"cmsmasters_row cmsmasters_color_scheme_default cmsmasters_row_top_default cmsmasters_row_bot_default cmsmasters_row_boxed\">\n<div class=\"cmsmasters_row_outer_parent\">\n<div class=\"cmsmasters_row_outer\">\n<div class=\"cmsmasters_row_inner\">\n<div class=\"cmsmasters_row_margin\">\n<div class=\"cmsmasters_column one_first\">\n\n<div id=\"cmsmasters_heading_6a13d64527fc76_60114058\" class=\"cmsmasters_heading_wrap cmsmasters_heading_align_center\">\n\t<h2 class=\"cmsmasters_heading\">dr. Diego Vicente Gil &#8211; Director do Gabinete de Auditoria Interna <\/h2>\n<\/div><div id=\"6a13d6452802a4_05428752\" class=\"cmsmasters_profile vertical\">\n\r\n<!-- Start Vertical Profile  -->\r\n\r\n<article id=\"post-7101\" class=\"post-7101 profile type-profile status-publish has-post-thumbnail hentry pl-categs-director-gai\">\r\n\t<div class=\"pl_img\">\n<figure>\n<a href=\"https:\/\/unipungue.ac.mz\/?profile=diego-vicente-gil\"><img loading=\"lazy\" decoding=\"async\" width=\"176\" height=\"176\" src=\"https:\/\/unipungue.ac.mz\/wp-content\/uploads\/2023\/04\/avatar.jpg\" class=\"attachment-cmsmasters-square-thumb size-cmsmasters-square-thumb wp-post-image\" alt=\"Agostinho Ant\u00f3nio Joj\u00f3\" title=\"Agostinho Ant\u00f3nio Joj\u00f3\" \/><\/a><\/figure>\n<\/div>\n<div class=\"pl_content\">\n<h6 class=\"pl_subtitle\">Director<\/h6>\n<h2 class=\"entry-title\">\n<a href=\"https:\/\/unipungue.ac.mz\/?profile=diego-vicente-gil\">Agostinho Ant\u00f3nio Joj\u00f3<\/a>\n<\/h2>\n<div class=\"pl_social\">\n<\/div>\n<\/div>\n<div class=\"entry-content\">\n\u00c9 Director do Gabinete de Auditoria Interna na Universidade P\u00fangu\u00e8 com sede na prov\u00edncia de Manica e uma Extens\u00e3o na prov\u00edncia de Tete.<\/div>\n\t<div class=\"cl\"><\/div>\r\n<\/article>\r\n<!-- Finish Vertical Profile  -->\r\n\r\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"cmsmasters_row_6a13d6452a21a3_58438938\" class=\"cmsmasters_row cmsmasters_color_scheme_default cmsmasters_row_top_default cmsmasters_row_bot_default cmsmasters_row_fullwidth\">\n<div class=\"cmsmasters_row_outer_parent\">\n<div class=\"cmsmasters_row_outer\">\n<div class=\"cmsmasters_row_inner cmsmasters_row_fullwidth\">\n<div class=\"cmsmasters_row_margin\">\n<div class=\"cmsmasters_column one_first\">\n\n<div id=\"cmsmasters_divider_6a13d6452a2dd9_54368442\" class=\"cmsmasters_divider cmsmasters_divider_width_long cmsmasters_divider_pos_center\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"cmsmasters_row_6a13d6452a3124_55873079\" class=\"cmsmasters_row cmsmasters_color_scheme_default cmsmasters_row_top_default cmsmasters_row_bot_default cmsmasters_row_boxed\">\n<div class=\"cmsmasters_row_outer_parent\">\n<div class=\"cmsmasters_row_outer\">\n<div class=\"cmsmasters_row_inner\">\n<div class=\"cmsmasters_row_margin\">\n<div class=\"cmsmasters_column one_first\">\n<div class=\"cmsmasters_text\">\n<p>S\u00e3o fun\u00e7\u00f5es gerais do Gabinete de Auditoria Interna (GAI):<\/p>\n<ol>\n<li>Orientar, coordenar e supervisionar as actividades do GAI;<\/li>\n<li>Elaborar o Plano Anual de Actividades de Auditoria Interna-PAINT e garantir o seu cumprimento e o correspondente Relat\u00f3rio Anual de Actividades da Auditoria Interna-(RAINT).<\/li>\n<li>Avaliar e administrar o desempenho dos auditores sob sua responsabilidade;<\/li>\n<li>Elaborar e manter actualizados os manuais de procedimentos de auditoria, bem como os programas de auditoria;<\/li>\n<li>Assessorar no planeamento dos trabalhos a serem desenvolvidos, seguindo as normas internacionais, nacionais, internas da Universidade P\u00fangu\u00e8 e praticas\u00a0 pr\u00e9-estabelecidas;<\/li>\n<li>Manter o Gabinete do Reitor informado de todas as actividades do GAI e outras que forem solicitadas e que estejam no \u00e2mbito das suas compet\u00eancias e atribui\u00e7\u00f5es;<\/li>\n<li>Avaliar e verificar a programa\u00e7\u00e3o econ\u00f3mica financeira do or\u00e7amento do estado, receitas pr\u00f3prias e outros recursos da Universidade P\u00fangu\u00e8;<\/li>\n<li>Avaliar, verificar, supervisionar e assessorar as actividades executadas pelas unidades org\u00e2nicas e servi\u00e7os atrav\u00e9s de acompanhamento (visitas peri\u00f3dicas e exames com base na teoria de amostragem administrativa e financeira);<\/li>\n<li>Acompanhar a implementa\u00e7\u00e3o das recomenda\u00e7\u00f5es e determina\u00e7\u00f5es de medidas saneadoras e discutir com as \u00e1reas auditadas, os assuntos abordados nos relat\u00f3rios;<\/li>\n<li>Identificar e avaliar os riscos e sugerir medidas preventivas para a sua mitiga\u00e7\u00e3o<strong>;<\/strong><\/li>\n<li>Emitir para cada ac\u00e7\u00e3o de auditoria relat\u00f3rios, com a indica\u00e7\u00e3o dos factos, causas, quando relevantes, e recomenda\u00e7\u00f5es de ac\u00e7\u00f5es correctivas;<\/li>\n<li>Avaliar e acompanhar a revis\u00e3o dos procedimentos, normas e leis em vigor, bem como avalia\u00e7\u00e3o do controlo interno existente na Universidade P\u00fangu\u00e8 e recomendar para o aperfei\u00e7oamento de procedimentos existentes quando necess\u00e1rio;<\/li>\n<li>Cooperar com os auditores externos facultando a informa\u00e7\u00e3o que se julgar pertinente;<\/li>\n<li>Propor a realiza\u00e7\u00e3o de auditorias extraordin\u00e1rias, quando as evid\u00eancias ou elementos analisados o aconselharem;<\/li>\n<li>Emitir parecer da conta de ger\u00eancia antes da submiss\u00e3o ao Tribunal Administrativo.<\/li>\n<\/ol>\n<\/div>\n\n<div id=\"cmsmasters_heading_6a13d6452a5936_16085019\" class=\"cmsmasters_heading_wrap cmsmasters_heading_align_center\">\n\t<h4 class=\"cmsmasters_heading\"><\/h4>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-6946","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/unipungue.ac.mz\/index.php?rest_route=\/wp\/v2\/pages\/6946","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/unipungue.ac.mz\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/unipungue.ac.mz\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/unipungue.ac.mz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/unipungue.ac.mz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6946"}],"version-history":[{"count":3,"href":"https:\/\/unipungue.ac.mz\/index.php?rest_route=\/wp\/v2\/pages\/6946\/revisions"}],"predecessor-version":[{"id":7104,"href":"https:\/\/unipungue.ac.mz\/index.php?rest_route=\/wp\/v2\/pages\/6946\/revisions\/7104"}],"wp:attachment":[{"href":"https:\/\/unipungue.ac.mz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6946"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}