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Advisor(s)
Abstract(s)
A função da Auditoria Interna nas organizações tem vindo a obter progressivamente uma maior importância e relevo, quer face à necessidade das organizações minimizarem os seus riscos, quer face ao intuito da função de Auditoria Interna, que é acrescentar valor e melhorar as operações. Para que qualquer área de Auditoria Interna tenha sucesso, para além das competências técnicas de que os elementos da equipa devem dispor, também são cada vez mais relevantes as competências pessoais, ou soft skills. De entre as diversas competências pessoais relevantes para um auditor interno, a capacidade de comunicação ocupa um dos principais lugares, sendo bastante valorizada pelos responsáveis das áreas de auditoria interna. A Programação Neurolinguística tem vindo a surgir em Portugal, nos últimos anos, como uma ciência que permite expandir o potencial cognitivo de cada individuo, promovendo o desenvolvimento da inteligência emocional e proporcionando excelentes ferramentas ao nível da comunicação. Assim, parece fazer todo o sentido que os elementos das equipas de Auditoria Interna desenvolvam as suas competências comunicacionais, recorrendo para esse efeito às ferramentas que a Programação Neurolinguística proporciona. Para realizar esta investigação foi efetuada uma revisão de literatura sobre a temática da
Programação Neurolinguística, com principal enfoque na componente relacionada com a comunicação, procurou-se ainda recolher informação fidedigna que ilustre a necessidade de competências comunicacionais nas equipas de Auditoria Interna e a possibilidade de se recorrer às ferramentas que a Programação Neurolinguística proporciona no sentido de se colmatarem eventuais lacunas na área da comunicação. Com este estudo, que incluiu ainda uma componente de investigação quantitativa, nomeadamente a realização de inquéritos junto de profissionais de Auditoria Interna, foi possível concluir que as capacidades de comunicação são uma componente de extrema importância para os elementos das equipas de Auditoria Interna e que a formação em Programação Neurolinguística pode proporcionar aos auditores, e mesmo aos responsáveis das áreas de Auditoria Interna, as ferramentas de que necessitam para melhorar, não só as suas competências comunicacionais, mas também para melhorarem o seu desempenho em outras áreas.
The role of Internal Audit in organizations is progressively becoming more important and relevant, not only because organizations need to minimize their risks and also because of the main purpose of the Internal Audit function, which is to add value and improve operations. For any department of Internal Audit to succeed, in addition to the technical skills that team members must possess, personal skills, or soft skills, are also increasingly relevant. Among the several personal skills, considered to be relevant to an internal auditor, communication skills ranks high on the scale, and is also highly valued by those responsible for internal audit departments. Neurolinguistic Programming has been emerging in Portugal, in recent years, as a science that allows the cognitive potential of each individual to be expanded, promoting the development of emotional intelligence and providing excellent tools in communication. Thus, it seems to make perfect sense that team members in Internal Audit develop their communication skills, using the tools provided by Neurolinguistic Programming. To undertake this research, a literature review, on the theme of Neurolinguistic Programming, was conducted focusing mainly on the communication issues. It was also sought the collection of reliable information that would illustrate the need for communication skills in the Internal Audit human resources and also on the possibility of resorting to tools that Neurolinguistic Programming provides, in order to fill any gaps in the area of communication. With this research, that also included a quantitative investigation component, specifically the use of inquiries among Internal Audit professionals, it was possible to conclude that communication skills are an extremely important skill for team members in Internal Audit and that training in Neurolinguistic Programming can provide auditors, and even those responsible for Internal Audit departments, the tools they need to improve, not only their communication skills, but also to improve their performance in other areas.
The role of Internal Audit in organizations is progressively becoming more important and relevant, not only because organizations need to minimize their risks and also because of the main purpose of the Internal Audit function, which is to add value and improve operations. For any department of Internal Audit to succeed, in addition to the technical skills that team members must possess, personal skills, or soft skills, are also increasingly relevant. Among the several personal skills, considered to be relevant to an internal auditor, communication skills ranks high on the scale, and is also highly valued by those responsible for internal audit departments. Neurolinguistic Programming has been emerging in Portugal, in recent years, as a science that allows the cognitive potential of each individual to be expanded, promoting the development of emotional intelligence and providing excellent tools in communication. Thus, it seems to make perfect sense that team members in Internal Audit develop their communication skills, using the tools provided by Neurolinguistic Programming. To undertake this research, a literature review, on the theme of Neurolinguistic Programming, was conducted focusing mainly on the communication issues. It was also sought the collection of reliable information that would illustrate the need for communication skills in the Internal Audit human resources and also on the possibility of resorting to tools that Neurolinguistic Programming provides, in order to fill any gaps in the area of communication. With this research, that also included a quantitative investigation component, specifically the use of inquiries among Internal Audit professionals, it was possible to conclude that communication skills are an extremely important skill for team members in Internal Audit and that training in Neurolinguistic Programming can provide auditors, and even those responsible for Internal Audit departments, the tools they need to improve, not only their communication skills, but also to improve their performance in other areas.
Description
Mestrado em Auditoria
Keywords
Auditoria interna Comunicação Competências pessoais Programação neurolinguística Internal audit Communication Soft skills Neurolinguistic programming
Citation
Henriques, P. M. F. C. (2020). Comunicação em Auditoria Interna e a Programação Neurolinguística. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15299