{"id":1347,"date":"2022-03-03T19:29:32","date_gmt":"2022-03-03T19:29:32","guid":{"rendered":"http:\/\/percursoseideias.iscet.pt\/?page_id=1347"},"modified":"2022-09-11T16:58:40","modified_gmt":"2022-09-11T16:58:40","slug":"pi_2009_n01_0010-2","status":"publish","type":"page","link":"https:\/\/percursoseideias.iscet.pt\/index.php\/pi_2009_n01_0010-2\/","title":{"rendered":"Volume 1 &#8211; 2009 (0010)"},"content":{"rendered":"\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:20%\">\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"736\" height=\"1024\" src=\"https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/revista-percursos-ideias-1-736x1024.png\" alt=\"\" class=\"wp-image-357\" srcset=\"https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/revista-percursos-ideias-1-736x1024.png 736w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/revista-percursos-ideias-1-216x300.png 216w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/revista-percursos-ideias-1-768x1069.png 768w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/revista-percursos-ideias-1-1103x1536.png 1103w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/revista-percursos-ideias-1-1471x2048.png 1471w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/revista-percursos-ideias-1.png 1786w\" sizes=\"auto, (max-width: 736px) 100vw, 736px\" \/><\/figure>\n\n\n\n<p class=\"has-text-align-center\" style=\"font-size:16px\"><a href=\"https:\/\/percursoseideias.iscet.pt\/index.php\/pi_2009_n01_0001-2\/\"><img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"13\" class=\"wp-image-373\" style=\"width: 16px;\" src=\"https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/DoubleArrow_Left.jpg\" alt=\"\" srcset=\"https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/DoubleArrow_Left.jpg 1150w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/DoubleArrow_Left-300x239.jpg 300w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/DoubleArrow_Left-1024x816.jpg 1024w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/DoubleArrow_Left-768x612.jpg 768w\" sizes=\"auto, (max-width: 16px) 100vw, 16px\" \/><\/a>  <a href=\"https:\/\/percursoseideias.iscet.pt\/index.php\/pi_2009_n01_0009-2\/\"><img loading=\"lazy\" decoding=\"async\" width=\"11\" height=\"12\" class=\"wp-image-371\" style=\"width: 11px;\" src=\"https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/Arrow_Left.jpg\" alt=\"\" srcset=\"https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/Arrow_Left.jpg 820w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/Arrow_Left-269x300.jpg 269w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/Arrow_Left-150x150.jpg 150w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/Arrow_Left-768x858.jpg 768w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/Arrow_Left-80x80.jpg 80w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/Arrow_Left-320x320.jpg 320w\" sizes=\"auto, (max-width: 11px) 100vw, 11px\" \/><\/a>  <a href=\"https:\/\/percursoseideias.iscet.pt\/index.php\/volume-1-2009\/\">Contents<\/a>  <a href=\"https:\/\/percursoseideias.iscet.pt\/index.php\/pi_2009_n01_0011-2\/\"><img loading=\"lazy\" decoding=\"async\" width=\"11\" height=\"12\" class=\"wp-image-372\" style=\"width: 11px;\" src=\"https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/Arrow_Right.jpg\" alt=\"\" srcset=\"https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/Arrow_Right.jpg 820w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/Arrow_Right-269x300.jpg 269w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/Arrow_Right-150x150.jpg 150w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/Arrow_Right-768x858.jpg 768w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/Arrow_Right-80x80.jpg 80w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/Arrow_Right-320x320.jpg 320w\" sizes=\"auto, (max-width: 11px) 100vw, 11px\" \/><\/a>  <a href=\"https:\/\/percursoseideias.iscet.pt\/index.php\/pi_2009_n01_0020-2\/\"><img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"13\" class=\"wp-image-374\" style=\"width: 16px;\" src=\"https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/DoubleArrow_Right.jpg\" alt=\"\" srcset=\"https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/DoubleArrow_Right.jpg 1150w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/DoubleArrow_Right-300x239.jpg 300w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/DoubleArrow_Right-1024x816.jpg 1024w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/DoubleArrow_Right-768x612.jpg 768w\" sizes=\"auto, (max-width: 16px) 100vw, 16px\" \/><\/a><br><a href=\"https:\/\/percursoseideias.iscet.pt\/index.php\/archive\/\">Archive<\/a><br><a href=\"https:\/\/percursoseideias.iscet.pt\/index.php\/current-issues\/\">Current issue<\/a><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p style=\"font-size:30px\"><strong>Sistema de Controlo Interno para a \u00c1rea de Ordenados e Sal\u00e1rios<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">Ivone Santos<sup>1<\/sup><\/p>\n\n\n\n<p style=\"font-size:15px\"><sup>1<\/sup> ISCET &#8211; High Institute of Business and Tourism Sciences, Porto, Portugal<br><\/p>\n\n\n\n<p style=\"font-size:16px\">To cite this text:<\/p>\n\n\n\n<p style=\"font-size:15px\">Santos, I. (2009), Sistema de Controlo Interno para a \u00c1rea de Ordenados e Sal\u00e1rios, <em>Percursos &amp; Ideias<\/em>, Vol. 1, pp. 99-103.<\/p>\n\n\n\n<p style=\"font-size:15px\"><a href=\"https:\/\/percursoseideias.iscet.pt\/articles\/PI_2009_N01_0010.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">View full text PDF<\/a> <a href=\"https:\/\/percursoseideias.iscet.pt\/articles\/PI_2009_N01_0010.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" class=\"wp-image-213\" style=\"width: 20px;\" src=\"http:\/\/magano.com\/percursoseideias\/wp-content\/uploads\/2022\/02\/PDF_logo.jpeg\" alt=\"\"><\/a>  <\/p>\n\n\n\n<p><strong>Abstract<\/strong><\/p>\n\n\n\n<p style=\"font-size:16px\">An internal control system is a guarantee, though not absolute, of the reliability of the information, hence that its presence within the business will gain increasing importance in the various areas of operational areas. The aim of this work is to provide a possible model of an Internal Control for the operational area of wages and salaries without forgetting the essential segregation of duties.<\/p>\n\n\n\n<p><strong>Keywords<\/strong><\/p>\n\n\n\n<p style=\"font-size:16px\">Internal control, Segregation of duties, Reliability, Security, Salaries.<\/p>\n\n\n\n<p><\/p>\n<\/div>\n<\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Contents ArchiveCurrent issue Sistema de Controlo Interno para a \u00c1rea de Ordenados e Sal\u00e1rios Ivone Santos1 1 ISCET &#8211; High Institute of Business and Tourism Sciences, Porto, Portugal To cite this text: Santos, I.&#46;&#46;&#46;<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1347","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/percursoseideias.iscet.pt\/index.php\/wp-json\/wp\/v2\/pages\/1347","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/percursoseideias.iscet.pt\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/percursoseideias.iscet.pt\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/percursoseideias.iscet.pt\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/percursoseideias.iscet.pt\/index.php\/wp-json\/wp\/v2\/comments?post=1347"}],"version-history":[{"count":6,"href":"https:\/\/percursoseideias.iscet.pt\/index.php\/wp-json\/wp\/v2\/pages\/1347\/revisions"}],"predecessor-version":[{"id":2740,"href":"https:\/\/percursoseideias.iscet.pt\/index.php\/wp-json\/wp\/v2\/pages\/1347\/revisions\/2740"}],"wp:attachment":[{"href":"https:\/\/percursoseideias.iscet.pt\/index.php\/wp-json\/wp\/v2\/media?parent=1347"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}