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Advisor(s)
Abstract(s)
Após a Revolução Industrial o crescimento das organizações foi de forma considerável e estendeu-se não só em dimensão, como também na complexidade das atividades organizacionais resultando deste modo um ambiente cada vez mais competitivo exigindo das organizações maior eficiência e eficácia para o alcance dos
objetivos preconizados. A Auditoria Interna é vista assim como uma ferramenta importante para auxiliar a organização no alcance dos seus objetivos. A presente investigação centra-se em aferir a Importância da Auditoria Interna nas Instituições bancárias da província do Huambo, Angola, na perspetiva dos seus
gestores. A metodologia aplicada para a recolha dos dados baseou-se no questionário o qual é constituído por afirmações fechadas na escala de Likert dirigido aos gerentes e subgerentes dos 18 bancos existentes na província do Huambo, Angola, até o ano de 2018 constituindo uma amostra de 35 participantes e os dados foram analisados fazendo recurso ao Statistical Package for the Social Sciences (SPSS) versão 20. Os resultados obtidos permitiram aferir que a auditoria interna é de grande importância para a organização sendo que a sua perceção na mesma é independente da categoria (gerente ou subgerente), do sexo, das habilitações literárias e da área de formação. Os fatores identificados como determinantes da perceção da importância da mesma para a organização foram essencialmente os seus benefícios, o seu contributo
na robustez do controlo interno e a qualidade das informações por ela fornecidas à organização.
After the Industrial Revolution organizational growth was considerable way and it was not only in dimension, but also in the complex organizational activities resulting in a competitive environment demanding greater efficiency and effectiveness to achieve the scored goals. Internal audit is viewed as an important tool in helping to achieve the organizational goals. This research is based on the measurement of the importance of internal audit in the banking institutions at the province of Huambo, Angola from the perspective of their managers. The methodology applied for the collection of data was based on questionnaires which were constituted of closed affirmations on the Likert scale directed to managers and sub managers of 18 existing bank at the province of Huambo, Angola, until the year 2018 composing a sample of 35 respondence, and the data were analyzed by Statistical Package for the Social Sciences (SPSS) version 20. The obtained results showed that internal audit has a great importance in the organizations, being that the perception of it within the organization doesn’t depend on the category (manager and sub manager), genre, educational degree and educational area. The factors identified as most influencing from the view of importance of it were basically, the benefits generated by internal audit, its contribute to strong internal control and the quality of information given by it within the organization.
After the Industrial Revolution organizational growth was considerable way and it was not only in dimension, but also in the complex organizational activities resulting in a competitive environment demanding greater efficiency and effectiveness to achieve the scored goals. Internal audit is viewed as an important tool in helping to achieve the organizational goals. This research is based on the measurement of the importance of internal audit in the banking institutions at the province of Huambo, Angola from the perspective of their managers. The methodology applied for the collection of data was based on questionnaires which were constituted of closed affirmations on the Likert scale directed to managers and sub managers of 18 existing bank at the province of Huambo, Angola, until the year 2018 composing a sample of 35 respondence, and the data were analyzed by Statistical Package for the Social Sciences (SPSS) version 20. The obtained results showed that internal audit has a great importance in the organizations, being that the perception of it within the organization doesn’t depend on the category (manager and sub manager), genre, educational degree and educational area. The factors identified as most influencing from the view of importance of it were basically, the benefits generated by internal audit, its contribute to strong internal control and the quality of information given by it within the organization.
Description
Mestrado em Auditoria
Keywords
Auditoria Auditoria interna Importância Auditing Internal auditing
Citation
Cruz, D. T. M. (2018). Importância da auditoria interna– uma análise às instituições bancárias na província do Huambo, Angola, na perspetiva dos seus gestores. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/16193