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Advisor(s)
Abstract(s)
Na atual realidade económica caracterizada por dúvidas e incertezas, cuja mudança é constante, os responsáveis pelas organizações1 devem estar preparados para responder com celeridade e assertividade aos desafios que lhes são colocados. Com este trabalho pretende-se aferir sobre o contributo da auditoria interna para a gestão das organizações. Assim, realizou-se um estudo empírico, com recurso a questionários contendo perguntas de resposta fechada suportadas na revisão da literatura aplicada ao tema elegido, a fim de espelhar um retrato atual dos principais temas relacionados com esta atividade e a sua relação com a gestão das organizações. Para a recolha de dados, foram elaborados dois questionários distintos, um destinado ao órgão de gestão e outro direcionado ao responsável pelo departamento de auditoria interna, obtendo-se, respetivamente, 25 e 29 respostas aos questionários. Estes questionários foram endereçados às 200 organizações que, em 2014, apresentaram o maior número de colaboradores, de entre as “500 Maiores e Melhores Empresas” a atuarem em Portugal segundo a revista Exame. Os resultados apontam para um contributo efetivo da auditoria interna para a gestão das organizações na perspetiva dos dois grupos inquiridos, identificando como potenciadores desse contributo, na ótica dos órgãos de gestão, o envolvimento da organização na auditoria interna, a interação entre a auditoria interna e o órgão de gestão e a
independência da auditoria interna. Enquanto que na perspetiva dos responsáveis pelo departamento de auditoria interna, para além dos dois primeiros aspetos referidos para os órgãos de gestão, também a qualificação da equipa de auditoria interna potencia tal contributo.
In the current economic environment characterized by doubt and uncertainty the change is constant and those responsible for the organizations2 must be prepared to respond quickly and assertively to the challenges they face. This dissertation aims to examine the contribution of internal audit to organizations’ management. Hence an empirical study was performed, using questionnaires which contain closed-ended questions supported in the literature review applied to the chosen theme, to give a current picture about the main themes related to this activity and its relationship with organizations’ management. In order to collect data, two different questionnaires were performed, one for management entity and another for head of internal audit department, getting 25 and 29 replies to the questionnaires, respectively. These questionnaires were addressed to 200 organizations which presented, in 2014, the largest number of employees according to Exame magazine list "500 Biggest and Best Companies" operating in Portugal. Results indicate an effective contribution of internal audit to organizations’ management in the perspective of both respondents groups, identify as enhancers of this contribution, organization's involvement in internal audit, interaction between internal audit and management and internal audit independence, from management’s point of view. While from the head of internal audit department perspective, in addition to the first two aspects referred for the management entity, internal audit team qualification also enhance that contribution.
In the current economic environment characterized by doubt and uncertainty the change is constant and those responsible for the organizations2 must be prepared to respond quickly and assertively to the challenges they face. This dissertation aims to examine the contribution of internal audit to organizations’ management. Hence an empirical study was performed, using questionnaires which contain closed-ended questions supported in the literature review applied to the chosen theme, to give a current picture about the main themes related to this activity and its relationship with organizations’ management. In order to collect data, two different questionnaires were performed, one for management entity and another for head of internal audit department, getting 25 and 29 replies to the questionnaires, respectively. These questionnaires were addressed to 200 organizations which presented, in 2014, the largest number of employees according to Exame magazine list "500 Biggest and Best Companies" operating in Portugal. Results indicate an effective contribution of internal audit to organizations’ management in the perspective of both respondents groups, identify as enhancers of this contribution, organization's involvement in internal audit, interaction between internal audit and management and internal audit independence, from management’s point of view. While from the head of internal audit department perspective, in addition to the first two aspects referred for the management entity, internal audit team qualification also enhance that contribution.
Description
Mestrado em Auditoria
Keywords
Auditoria Auditoria interna Gestão Organizações Audit Internal audit Management Organizations
Citation
Lourenço, P. P. (2017). O contributo da auditoria interna para a gestão das organizações. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/16253