Programme Structure for 2025/2026
| Curricular Courses | Credits | |
|---|---|---|
| 1st Year | ||
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Public Internal Control Systems
6.0 ECTS
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Public Audit Standards and Methodologies
6.0 ECTS
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Financial Accountabiility in Public Institutions
6.0 ECTS
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Public Procurement and Control
6.0 ECTS
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Public Finance and Audit Seminar
12.0 ECTS
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Public Audit
6.0 ECTS
|
||
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Public Financial Management and Public Accounting
6.0 ECTS
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Public Budget
6.0 ECTS
|
||
|
Public Finance and Economics
6.0 ECTS
|
Public Internal Control Systems
To give to the students the knowledge of internal control and systematic articulation with external control.
Program1.Concept, objectives and importance of internal control and the relationship with the management activity
2.Internal control mechanisms and internal audit
3.Distinguishing factors between systems of internal control and external control
4.Assessment of internal control mechanisms
5.Risk prevention plans and their articulation with the internal control assessment
6.Main standards and control techniques
7.Thoughts, difficulties and challenges of internal control
The assessment is based on a written test of knowledge. The final classification also will take into account the attendance, the interest shown and the participations during the sessions.
BibliographyRaposo, Amável (1999), Virtudes e fragilidades do atual sistema de controlo dos dinheiros públicos, Lisboa
Moreno, Carlos (1997), O Sistema nacional de controlo financeiro, Ed. UAL, Lisboa
Moreno, Carlos (2000), Finanças Públicas. Gestão e controlo dos dinheiros públicos, 2ª Ed, Ed. UAL, Lisboa
Morais, Georgina / Martins, Isabel (2007), Auditoria Interna, função e processo, 3ª ed. Áreas Editora
Ministério das Finanças/Conselho Coordenador do Sistema de Controlo Interno (2000), Livro branco do sistema de controlo interno da administração financeira do Estado, Lisboa
Martins, Guilherme d`Oliveira /Tavares, José (2011), O Tribunal de Contas na Ordem Constitucional Portuguesa, Lisboa, Ed. Tribunal de Contas
Ferreira, Eduardo Paz (2000), “Os Tribunais de Contas e o controlo dos dinheiros públicos”, “in” Estudos em homenagem a Cunha Rodrigues, Coimbra Editoria, Coimbra
Tribunal de Contas, Revista do Tribunal de Contas, n.º 25, Jan/Jun. Tomo II
Tribunal de Contas (1996) INTOSAI – Conclusões dos Congressos, 2ª Ed.
Tribunal de Contas (1994), O sistema de controlo sucessivo, ed. Tribunal de Contas, Lisboa
Tribunal de Contas (!995), Manual de Auditoria e de Procedimentos, Vol. I, Ed. Tribunal de Contas, Lisboa
Tavares, José (2014), Estudos de Administração e Finanças Públicas, 2ª Edição, Almedina, Coimbra
Sousa, Alfredo José De (1998), Os Tribunais de Contas e o sistema de controlo interno: o sistema de controlo financeiro em Portugal, in Revista do TCU, Brasília, Vol.29, n.º 75, Jan./Mar. Características do sistema português de controlo superior das finanças públicas. Lisboa
Inspeção-Geral de Finanças (org.) (1996), Seminário O controlo interno na Administração Pública, Lisboa
Public Audit Standards and Methodologies
•The students should be able to recognize the International Audit Standards and know how to use them in the different kinds of audits
•The students should also be able to develop methods, techniques and audit procedures, by referring to the Organization’s internal professional standards. (Court of Auditors of Angola)
•The concept of audit
•Types of audits
•Audit and control of accounts
•Internationally accepted Standards, in particular, the ISSAI
•National audit Standards
•Audit standards, procedures and techniques
•The assessment is based on a written test of knowledge
•The final classification also will take into account the attendance, the interest shown and the participations during the sessions
Tribunal de Contas (1996) INTOSAI – Conclusões dos Congressos, 2ª Ed.
Tribunal de Contas (1994), O sistema de controlo sucessivo, ed. Tribunal de Contas, Lisboa
Tavares, José (2014), Estudos de Administração e Finanças Públicas, 2ª Edição, Almedina, Coimbra
Intervenções do venerando Juiz Conselheiro Presidente do Tribunal de Contas / Tribunal de Contas República de Angola
IFAC. Public Sector Committee IFAC- Summary of accounting, financial reporting and auditing practices of national governments
Costa, Paulo Nogueira da (2014) “O Tribunal de Contas e a Boa Governança”
Angola, Tribunal de Contas, Jurisprudência do Tribunal de Contas: coletânea de acórdãos e resoluções de fiscalização preventiva e sucessiva / pref. Julião António. - Luanda: Edijuris: Lexdata, 2003- 1º vol. - 2010. - 2º vol. - 2014. – 3º vol.
Tribunal de Contas (1995), Manual de Auditoria e de Procedimentos, Vol. I, Ed. Tribunal de Contas, Lisboa
Manual de procedimentos de auditoria financeira / Tribunal de Contas República de Angola
Manual de procedimentos de auditoria de desempenho / Tribunal de Contas República de Angola
Lei orgânica e do processo do Tribunal de Contas República de Angola
INTOSAI. Professional Standards Committee
Financial Accountabiility in Public Institutions
To sensitize students to the issue of responsibility.
To enable students to legally frame the management practices under the law that could generate responsibility.
•Public financial management and responsibility
•Types of responsibility: politics, criminal, disciplinary, civil and financial
•The financial responsibility in particular: concept and regime
•The joint model in the execution of responsibilities. The role of the prosecutor
•Case law analysis
•The assessment is based on a written test of knowledge
•The final classification also will take into account the attendance, the interest shown and the participation during the sessions
TAVARES, JOSÉ, Administração, controlo, avaliação e responsabilidade, Lisboa, 1997
MARTINS, GUILHERME D’OLIVEIRA (EM COLABORAÇÃO COM JOSÉ TAVARES E ALEXANDRA PESSANHA) “Responsabilidade financeira”, in Dicionário Jurídico de Administração Pública, 3º suplemento, Lisboa 2007, pág. 642; “O Tribunal de Contas como jurisdição completa”, in Estudos em Homenagem a Miguel Galvão Teles, Vol. I, Lisboa, 2012; “Um Tribunal de Contas moderno”, in Estudos em Homenagem ao Prof. Doutor Alberto Xavier, vol. I, 2013
CLUNY, ANTÓNIO, Responsabilidade financeira reintegratória e responsabilidade civil delitual de titulares de cargos políticos, funcionários e agentes do Estado. Problemas de jurisdição, Lisboa, 2000
CARMO, JOÃO FRANCO DO, Contributo para o estudo da responsabilidade financeira, in Revista do Tribunal de Contas, n.º 23, Jan./Set., 1995, págs. 35 e segs.; A extensão da responsabilidade financeira aos titulares de cargos políticos, in Informação Jurídica, n.º 2, Agosto 1996, págs. 16-18
Public Procurement Audit – Doc. prepared by EU Contact Committee Public Procurement Working Gr
MAGALHÃES, LÍDIO DE Notas sobre responsabilidade financeira, separata da Revista do Tribunal de Contas, nºs. 5/6, Jan./Jun., 1990
CORREIA, LIA VIDEIRA, O dever de boa gestão e a responsabilidade financeira, Lisboa, 2005
Public Procurement and Control
Students should be able, at the end of the sessions, to recognize the different kinds of controls that can be put in place by Supreme Audit Institutions, in what relates to public procurement
Students should also be familiarized with the existing public procurement principles and with the risk areas in this field
•Public procurement and its economic and financial impact
•General and specific principles in public procurement
•The relevance of public procurement procedures
•Awarding and implementing public contracts
•The control of public contracts by the Court of Auditors. The role of the Public Prosecutor
•Methods to implement an adequate control infrastructure
•Risk areas in public procurement
•The assessment is based on a written test of knowledge
•The final classification also will take into account the attendance, the interest shown and the participation during the sessions
Tavares, José F.F- “Os contratos públicos e a sua fiscalização pelo Tribunal de Contas”- Coimbra editora
Tavares, Gonçalo Guerra, “Código dos contratos públicos” - Almedina editora
Pereira, Pedro Miguel Matias Pereira – “Os poderes do contratante público”
Oliveira, Mário Esteves e Oliveira, Rodrigo Esteves “Concursos e outros procedimentos de contratação pública” - Coimbra Editora
Bobela Mark e Kirkby Mota, – “Contratos sobre o exercício de poderes públicos”
Almeida, João Amaral e Sanchez, Pedro Fernandez – “Temas de contratação Pública”
Public Procurement Audit – Doc. prepared by EU Contact Committee Public Procurement Working Gr
Public Finance and Audit Seminar
To enable students understanding and applying good public management practices and control, making use of real life examples and case-studies.
Program1.Opening session
2.Current challenges in Public Finance
3.Budget sustainability
4.Globalization of accounting rules
5.The importance of internal control units in Public Organizations
6.The Audit Courts and their relations with parliaments and citizens
7.The audited and the auditing conclusions and recommendations
8.Good practices in public procurement
9.Control instruments and effective responsibility
10.Closing session
The final classification will take into account a written report, the attendance, the interest shown and the participations during the sessions.
BibliographyCase Studies
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Public Audit
•The students should be able to recognize, at the end of the learning period, the different SAI models and their main characteristics related to mandate, powers and competences
•Students should also be familiarized with the ethical and deontological values and principles that frame the auditor´s profession, by referring to the Angola´s Court of Auditors Code of Ethics and to the International Standards for Supreme Audit Institutions (ISSAI), namely to ISSAI 30 – INTOSAI Code of Ethics
•The Supreme Audit Institutions in the World:
-Court Model
-Westminster model (Auditor General)
-Board Model
•Nature and features of the Portuguese Speaking SAI- Angola, Brazil, Cape-vert, Guinea-Bissau, Mozambique, São Tomé e Príncipe, Portugal, East-Timor (Macau)
•The Court model: Jurisdiction, powers and competences
•The particularities in the Court of auditor´s procedures. The role of the Public Prosecutor
•Ethics and deontology of the public auditor:
-Maintaining an Ethical Infrastructure: guidance, management and control functions ( OECD model)
-Tools and mechanisms to adopt: International best practices
-Methods to implement an adequate Ethical infrastructure: Participation, guidance, punishment for non-compliance
•Challenges faced by the Courts of auditors today: Globalization, emerging issues, open and big data
The assessment is based on a written test of knowledge. The final classification also will take into account the attendance, the interest shown and the participations during the sessions.
BibliographyQuadros, Elias (2008) – “O Sistema de Suporte à Ética na Administração Pública”
Giusta, Paolo (2006) – “Ethics Matters”
Ferreira, Eduardo Paz (2000), “Os Tribunais de Contas e o controlo dos dinheiros públicos”, “in” Estudos em homenagem a Cunha Rodrigues, Coimbra Editoria, Coimbra
Costa, Paulo Nogueira da (2014) “O Tribunal de Contas e a Boa Governança”
Brochado, Mariá – “O direito como mínimo ético e como maximum ético”
International Federation of Accountants - Handbook of the Code of Ethics for Professional Accountants
EUROSAI Task Force on Audit & Ethics – “Apoiar as Instituições Superiores de Controlo no reforço da sua Infraestrutura Ética
Public Financial Management and Public Accounting
To enable students to apply good public management practices and controls.
To provide knowledge on the public financial reporting process with focus on the relevance of external controls in Public Administration.
1.Public Financial Management comparing with other public activities
a)Public and Effective Revenue and Expenditure
b)Deficit and Debt
c)Financial Investments
d)Taxation
e)Social Security
2.Public Financial Activity Standards
a)Public Sector
b)Public and Central Administration
c)Budget perimeter
d)Autonomy standards
e)Own revenues
3.Public Accounting Standards
a)Public budget and Financial Accounting
b)Evolution of financial accounting
c)From budget Accounting to Financial Accounting
d)Integration of accounting processes
e)The relevance of entities’ controls.
f)Commitments and late payments
g)Treasury management in financially autonomous entities
4.Financial Reporting
a)To the regulators of state budget
b)To internal audit
c)To jurisdictional regulators
5.The Consolidation Process
6.State’s Financial Reporting
a)Elaboration and Presentation
b)Opinion on the state’s Financial Reporting
c)Certification of the state’s Financial Reporting
The assessment is based on a written test of knowledge.
The final classification also will take into account the attendance, the interest shown and the participations during the sessions.
Public Budget
To provide students with:
1.Understanding the most important concepts in terms of budget options
2.Learning the control systems of the public organizations
3.Learning the position of public administration control in terms of comparative law and effective practice
4.Learning the importance of auditing in modern public administration
5.Learning the main principles and rules of public administration as well as good practices
6.To link concepts and methodologies with reality
1.Introduction
2.Types of Budgets. Public and private
3.Public budget as an instrument of government action
4.What is a public budget?
5.Budget principles
6.The public financial management. Scope and regime. The public budget
7.Budget framework. Budget management
8.Budget options and changes
9.Programming, approval and realization of the budget
10.Public funds control in comparative law
11.The control of public funds in comparative practice
12.The theory of control of public acts and public administration
13.The public sector in the wide and strict sense and public accounts
14.The constitutional principle of public funds control
15.The financial control in particular
16.Financial and administrative audit
17.The general Government account
The assessment is based on a written test of knowledge. The final classification also will take into account the attendance, the interest shown and the participations during the sessions.
BibliographyPublic Finance and Economics
The module’s goal is to develop the following students’ competences:
•LG1. Knowledge and comprehension of the justifications for the intervention of the State in the economy
•LG2. Capacity to analyze and assess economic and fiscal policies
•LG3. Knowledge and comprehension of the types of public revenues and expenses and of the financing of fiscal deficit through public debt
•LG4. Capacity to describe the structure of the Public Sector and its sub-sectors
1. Public finances and Economics – Their relationships and the role of the State in the economy
2. Economic policy and fiscal policy
3. Public revenues and expenses – Types and economic effects
4. Public Debt
5. Structure and institutions of the Public Sector and its subsectors
The assessment is based on a written test of knowledge.
The final classification also will take into account the attendance, the interest shown and the participations during the sessions.
Trigo Pereira, P., Afonso, A., Arcanjo, M. e Gomes dos Santos, J. C. (2016), Economia e Finanças Públicas, 5ª edição, Escolar Editora
Nunes, Elisa Rangel (2011), Lições de Finanças Públicas e de Direito Financeiro, 3ª Edição, Luanda
Stiglitz, J. E. e J. K. Rosengard (2015), Economics of the Public Sector, 4th Edition, W.W. Norton & Co.: New York/London
Ribeiro, José Teixeira (1995), Lições de Finanças Públicas, 5ª Edição, Coimbra Editora, Coimbra
Reinhart, C. M. e Rogoff, K. S. (2011), From financial crash to debt crisis, American Economic Review, 101(5): 1676-1706
Nunes, Elisa Rangel (2011), Orçamento Geral do Estado: Contribuições para a Transparência Orçamental em Angola, Luanda
Martins, Guilherme Waldemar d’Oliveira e Cabral, Nazaré da Costa (2014), Finanças Públicas e Direito Financeiro – Noções fundamentais, Ed. AAFDL, Lisboa
Leão, E., Leão, P. e Lagoa, S. (2011), Política Monetária e Mercados Financeiros, 2ª edição, Edições Sílabo
Barr, Nicholas (2012), Economics of the Welfare State, 5th edition, Oxford University Press