| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 2.28 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Nos dias que correm é cada vez mais percetível as exigências dos mercados, a globalização, o aumento da concorrência, vendo-se tudo isto refletido nas organizações, pois estas ficam cada vez mais expostas a riscos variáveis. Esta exposição aos riscos pode ter um impacto bastante significativo no alcance dos objetivos previamente definidos. Assim, e para que as empresas estejam preparadas para os riscos que correm, garantindo assim valor para as mesmas, os mesmos devem ser conhecidos para que posteriormente
as administrações tenham em mente medidas de mitigação, atenuando assim o possível impacto. Para tal, importa ter especialistas envolvidos para que facilmente sejam identificados este tipo de riscos, e é aí que entra a Auditoria Interna. Nesta investigação, procurou-se refletir sobre a importância da Auditoria Interna, bem
como explicar o seu propósito em termos de criação de valor nas organizações, este que é o nosso objeto de estudo. Para tal, foram feitas pesquisas bibliográficas para os principais conceitos, procedimentos, riscos, normas e legislação aplicáveis à profissão de Auditoria Interna. Para encontrar respostas que justifiquem a existência da Auditoria Interna, foi estudada a eficácia do papel do Auditor Interno. Desta forma, foi efetuada a revisão da literatura e a pesquisa de estudos existentes e em desenvolvimento face ao papel da Auditoria
Interna nas organizações e às novas formas de criação/maximização de valor. Com o objetivo de comprovar como a Auditoria Interna pode acrescentar valor a uma organização, realizou-se um questionário, cujo universo são as empresas que compõem ou compuseram o PSI 20 desde 2010, tendo por base assim a experiência de diversos auditores que se encontram a operar em diversas áreas do mercado.
Nowadays it is increasingly noticeable the demands of markets, globalization, increased competition, seeing themselves reflected in organizations, as are increasingly exposed to variable risks. This risk exposure can have a very significant impact on the achievement of pre-defined objectives. Thus, for companies to be prepared for the risks they are managing to ensure value for it, the risks must be known so that later the managemnt already have in mind mitigation measures, so that the impact can be mitigated inherent. To this end, it should be experts involved so that such risks are easily identified, and that's where the Internal Audit. In this research, we tried to reflect on the importance of Internal Audit and explain its purpose in terms of value creation in the organizations, this is our object of study. To this end, was made literature search for key concepts, procedures, risks, rules and legislation regarding the profession of Internal Audit. To find answers to justify the existence of Internal Audit, has studied the effectiveness of the role of the internal auditor. Thus, it was performed a literature review and research of existing studies and development over the role of internal audit in organizations and new ways of creating / value maximization. In order to prove to the Internal Audit can add value to an organization, conducted a questionnaire, whose universe are companies that make or composed the PSI 20 since 2010, based on the experience of several auditors who are the operate in various areas of the market.
Nowadays it is increasingly noticeable the demands of markets, globalization, increased competition, seeing themselves reflected in organizations, as are increasingly exposed to variable risks. This risk exposure can have a very significant impact on the achievement of pre-defined objectives. Thus, for companies to be prepared for the risks they are managing to ensure value for it, the risks must be known so that later the managemnt already have in mind mitigation measures, so that the impact can be mitigated inherent. To this end, it should be experts involved so that such risks are easily identified, and that's where the Internal Audit. In this research, we tried to reflect on the importance of Internal Audit and explain its purpose in terms of value creation in the organizations, this is our object of study. To this end, was made literature search for key concepts, procedures, risks, rules and legislation regarding the profession of Internal Audit. To find answers to justify the existence of Internal Audit, has studied the effectiveness of the role of the internal auditor. Thus, it was performed a literature review and research of existing studies and development over the role of internal audit in organizations and new ways of creating / value maximization. In order to prove to the Internal Audit can add value to an organization, conducted a questionnaire, whose universe are companies that make or composed the PSI 20 since 2010, based on the experience of several auditors who are the operate in various areas of the market.
Description
Mestrado em Auditoria
Keywords
Auditoria interna Valor Risco Internal audit Internal audit value Risk
Citation
Antunes, D. (2016). Auditoria interna: o contributo para a criação de valor das organizações que compõem o PSI20. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/16248