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Authors
Advisor(s)
Abstract(s)
Na actual conjuntura económica, a sobrevivência do tecido empresarial
português carece de uma estrutura de governo, muito bem definida e dinâmica, para
responder aos riscos que afectam a estratégia traçada. Dentro desta estrutura sobressaem
duas áreas, com missão de gerir os riscos empresariais e que serão o alvo desta
dissertação: a gestão do risco e a auditoria interna.
Neste contexto, o objectivo proposto é avaliar o contributo que a auditoria
interna pode dar à gestão do risco. Para tal, foram feitas pesquisas bibliográficas com o
objectivo de apresentar os principais conceitos, a evolução, formas de relacionamento, a
posição que ocupa na estrutura de governo, os objectivos e métodos de trabalho e as
limitações inerentes, nestas duas áreas.
O âmbito deste estudo recaiu sobre as empresas com títulos emitidos à
negociação em Portugal, pela Euronext Lisboa. Deste conjunto foi retirada uma amostra
composta pelos principais sectores de actividade (banca, telecomunicações, energia e
construção) e que se traduziu nas 20 empresas que fazem parte do PSI 20 em Março de
2009. Os dados foram obtidos através de questionários enviados aos directores de
auditoria interna e de gestão do risco e que serviram para apresentar resultados e
conclusões sobre o contributo da auditoria interna na gestão do risco.
Pelo tratamento dos dados podemos comprovar que a auditoria interna já
contribui de forma activa para a gestão do risco mas que o seu papel pode ser
melhorado, uma vez que a auditoria interna possui um conhecimento muito profundo do
sistema de controlo interno e que deve ser explorado ao máximo pela gestão dos riscos.
Reforçamos a ideia assumida pelos inquiridos de que o contributo da auditoria interna
para a gestão do risco é “fundamental” e “necessário”.
In order to assure the survival of their business strategies, Portuguese companies need a well defined and dynamic governance structure. Two areas in particular are crucial to deal with assessment and business risk control - Risk Management area and Internal Audit area. This dissertation will rely on both. The propose is to analyze the contribution that internal audit can give to risk management. In that way, this essay assembles the principal concepts, objectives, methodologies, evolution, limitations and linkages between risk management and governance, gathered through an extensive bibliographic research. The data collection scope comprises companies admitted to negotiation in the Euronext Lisbon stock market, from wish were selected the 20 companies that form the PSI20. Even in a smaller scale, the chosen range, comprises quite different industries such as banking, telecommunications, energy, and construction. The data collection methodology was a questionnaire sent to the internal audit and risk management directors of all the PSI20 companies. According to the collected info, it’s possible to state that internal audit contributes in a very positive way to risk management but it stills has opportunities to improve, mainly because of the deep understanding that internal audit possess on internal control and how this can be used in risk management. Actually, one of the conclusions, also reinforced by company managers, is that internal audit is necessary or, in some cases, fundamental to risk management.
In order to assure the survival of their business strategies, Portuguese companies need a well defined and dynamic governance structure. Two areas in particular are crucial to deal with assessment and business risk control - Risk Management area and Internal Audit area. This dissertation will rely on both. The propose is to analyze the contribution that internal audit can give to risk management. In that way, this essay assembles the principal concepts, objectives, methodologies, evolution, limitations and linkages between risk management and governance, gathered through an extensive bibliographic research. The data collection scope comprises companies admitted to negotiation in the Euronext Lisbon stock market, from wish were selected the 20 companies that form the PSI20. Even in a smaller scale, the chosen range, comprises quite different industries such as banking, telecommunications, energy, and construction. The data collection methodology was a questionnaire sent to the internal audit and risk management directors of all the PSI20 companies. According to the collected info, it’s possible to state that internal audit contributes in a very positive way to risk management but it stills has opportunities to improve, mainly because of the deep understanding that internal audit possess on internal control and how this can be used in risk management. Actually, one of the conclusions, also reinforced by company managers, is that internal audit is necessary or, in some cases, fundamental to risk management.
Description
Mestrado em Auditoria
Keywords
Gestão do risco Auditoria interna Governo das sociedades Risk management Internal audit Corporate governance