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Abstract(s)
A dissertação apresentada insere-se no âmbito do mestrado em auditoria e tem por objetivo o estudo da interação entre auditores internos e externos, nomeadamente, no que respeita à reciprocidade de benefícios.
Se é certo que a auditoria interna é, cada vez mais, uma realidade das grandes organizações, os auditores externos, por força das normas internacionais de auditoria, não podem deixar de considerar o papel e o trabalho desenvolvido por aqueles. Além da revisão da literatura sobre os dois tipos de auditoria e a interação existente entre ambos, foram preparados e enviados inquéritos distintos, embora contendo questões comuns, a auditores representativos dos dois conjuntos de profissionais. Os resultados dos inquéritos mostram que quer os auditores externos quer os auditores internos consideram a interação como relevante ou muito relevante. Já no que respeita ao nível de interação ou uso efetivo do trabalho, os auditores internos consideram-no baixo o que, de algum modo é confirmado pelos auditores externos quando a grande maioria refere que só recorre aos auditores internos na fase do planeamento da auditoria. No que se refere aos trabalhos dos auditores internos suscetíveis de serem usados pelos auditores externos, de um modo geral, as respostas dos primeiros traduzem menor suscetibilidade de uso. Contrariamente, quanto ao contributo da auditoria externa para o trabalho da auditoria interna é, geralmente, atribuída relevância significativa. Em termos gerais, embora todos reconheçam a reciprocidade de benefícios, na prática verifica-se que a utilização efetiva do trabalho, essencialmente, por parte dos auditores externos não se afigura, assim, tão relevante.
The dissertation presented is part of the master's degree in audit and aims to study the interaction between internal and external auditors, specifically, regarding the reciprocity of benefits. While it is true that internal auditing is an increasingly reality of large organizations, external auditors, by virtue of international auditing standards, cannot fail to consider their role and work. In addition to reviewing the literature on the two types of audit and the interaction between them, distinct surveys, although containing common questions, were prepared and sent to representative auditors of both sets of professionals. Survey results show that both external and internal auditors regard the interaction as relevant or very relevant. As for the level of interaction or actual use of work, internal auditors consider it low, which is somewhat confirmed by external auditors when the vast majority report that they only use internal auditors at the planning stage of the audit. Regarding the work of internal auditors that can be used by external auditors, in general, the answers of the first auditors reflect less susceptibility to use. In contrast, the contribution of external audit to the work of internal audit is generally given significant relevance. In general terms, although everyone recognizes the reciprocity of benefits, in practice it appears that the actual use of the work, essentially by external auditors, does not seem so relevant.
The dissertation presented is part of the master's degree in audit and aims to study the interaction between internal and external auditors, specifically, regarding the reciprocity of benefits. While it is true that internal auditing is an increasingly reality of large organizations, external auditors, by virtue of international auditing standards, cannot fail to consider their role and work. In addition to reviewing the literature on the two types of audit and the interaction between them, distinct surveys, although containing common questions, were prepared and sent to representative auditors of both sets of professionals. Survey results show that both external and internal auditors regard the interaction as relevant or very relevant. As for the level of interaction or actual use of work, internal auditors consider it low, which is somewhat confirmed by external auditors when the vast majority report that they only use internal auditors at the planning stage of the audit. Regarding the work of internal auditors that can be used by external auditors, in general, the answers of the first auditors reflect less susceptibility to use. In contrast, the contribution of external audit to the work of internal audit is generally given significant relevance. In general terms, although everyone recognizes the reciprocity of benefits, in practice it appears that the actual use of the work, essentially by external auditors, does not seem so relevant.
Description
Mestrado em Auditoria
Keywords
Auditoria interna Auditoria externa Reciprocidade de benefícios Comunicação entre auditores Internal audit External audit Reciprocity of benefits Communication between auditors