Auditor

The Auditor is appointed from among the official auditors or the official auditor societies by a joint order of the Minister responsible for Finance and of the Minister responsible for Higher Education, upon consultation with the Rector of the ISCTE - University Institute of Lisbon. The Auditor’s mandate is of three years.

The Auditor must not have performed gainful activity at university over the past three years before the beginning of his or her office and must not engage in gainful activity at the ISCTE - University Institute of Lisbon during the three years following the expiry of the office.

By Order No. 10379/2010, issued on June 22 by the Ministry of Finance and Public Administration and by the Ministry of Science, Technology and Higher Education, Dr. Carlos Manuel Duarte Soeiro, official account auditor, was appointed as the Auditor of the ISCTE - University Institute of Lisbon.

 

The Auditor’s responsibilities include:

 

• Supervising financial and asset management of the ISCTE - University Institute of Lisbon;

• Regular monitoring and control of the compliance with the laws and regulations, of the budget execution and of the economic, financial and asset management, as well as accountancy analysis;

• Issuing pronouncements on the budget and its revisions and amendments, as well as on the activity plan in terms of the budget coverage;

• Issuing pronouncements on the management report and financial accounts management, including legal documents certifying the accounts;

• Issuing pronouncements on the acquisition, leasing, sale and encumbrance of real estate assets;

• Issuing pronouncements on the acceptance of donations, inheritances or legacies;

• Issuing pronouncements on the loan engagements, when the ISCTE - University Institute of Lisbon is entitled to do so;

• Informing the Board of Trustees about the results of the inspections and examinations under execution;

• Issuing Auditor activity reports, including a comprehensive annual report;

• Proposing external audits to the Board of Trustees, when such reveals necessary or convenient;

• Issuing pronouncements on matters submitted for appraisal by the Board of Trustees.

 

 

The deadline for issuing the above mentioned reports is of 15 days following the reception of the documents.

 

To ensure full exercise of the jurisdiction, the Auditor is entitled to:

 

• Obtain from the Board of Trustees or other units of ISCTE - University Institute of Lisbon the information and clarifications considered necessary;

• Benefit from free access to all services and documentation of the ISCTE - University Institute of Lisbon, with the power to request the presence of the officials in charge and the clarifications considered necessary;

• Pursue or propose any further action considered necessary.

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