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Abstract(s)
Decorrente do contexto atual, no qual as organizações enfrentam, cumulativamente, a era da transformação digital e a capacidade de adaptação a eventos Black Swan, como a pandemia COVID-19, a adoção de estratégias disruptivas na cultura, estrutura e processos das empresas conduzirá a uma resposta melhor e mais rápida à necessidade de mudança e desafios associados, permitindo a competitividade e possível diferenciação no mercado global. Como parte integrante do modelo das três linhas das organizações, a função de auditoria interna deve exercer, não só um papel ativo na identificação, avaliação e monitorização dos riscos emergentes e respetivas oportunidades, mas também um papel proativo como apoio à estratégia das organizações, reforçando igualmente o seu papel de consultor de negócio. Assim, de forma a acompanhar e a impulsionar o processo de inovação, é inevitável a necessidade de mudança e adaptação da atividade, de forma a alcançar o posicionamento pretendido, impulsionar proactivamente a organização, bem como, responder às expectativas dos Stakeholders. Para tal, é necessário um investimento no Future Enterprise, nos modelos digitais, mapeamento de processos e sistemas orientados à satisfação do Cliente, na inovação no pensamento (mindset) e na retenção e talento das equipas, permitindo direcionar a estratégia de auditoria para uma abordagem mais centrada no Cliente, de forma a criar valor à função de auditoria, tornando-a mais ágil e flexível. Salvaguardando a presente investigação que tem como objetivo averiguar, se através da perceção de auditores internos, a atividade de auditoria interna responde às expectativas dos seus Clientes. Como tal, será abordada uma lacuna de expectativas associada ao desempenho da atividade, bem como, destacada a utilização de técnicas como o Design Thinking e o Agile, as quais permitem responder a ambientes complexos e caóticos, através da construção de cenários, análise de tendências e processos de inovação, de forma a mapear o percurso do Cliente da auditoria e identificar pontos de melhoria, otimização de processos e sistemas e identificação de novas oportunidades. Para o efeito, foi obtida uma amostra representativa e validada de 32 membros do IPAI. Os resultados obtidos revelam imaturidade a nível da utilização da transformação digital, certificação e no âmbito do programa de avaliação de qualidade e de melhoria contínua, como ferramentas de captação de novas oportunidades e de melhoria do desempenho da função.
Arising from the current context in which organizations face, cumulatively, the era of digital transformation and the ability to adapt to Black Swan events with the COVID-19 pandemic, the adoption of disruptive strategies in the culture, structure and processes of companies, will lead to a better and faster response to the need for change and associated challenges, allowing competitiveness and possible differentiation in the global market. As an integral part of the model of three lines of organizations, the internal audit function should play, not only, an active role in identifying, assessing and monitoring emerging risks and their opportunities, but also a proactive role in supporting the strategy of organizations, while also strengthening their role as a business consultant. Thus, to monitor and boost the innovation process, it is inevitable the need to change and adapt the activity, to achieve the desired positioning, proactively boost the organization, as well as respond to stakeholder expectations. To do this, this requires an investment in Future Enterprise, digital models, process mapping and systems oriented to Customer satisfaction, innovation in thinking (mindset), retention and talent of teams, allowing to direct the audit strategy to a more Customer-centered approach, to create value to the audit function, making it more agile and flexible. Therefore, the present investigation aims to ascertain whether, through the perception of internal auditors, the activity and internal audit responds to the expectations of its Clients. Consequently, this will be addressed the gap of expectations associated with the performance of the activity, as well as highlighted the use of techniques such as Design Thinking and Agile, which allow to respond to a complex and chaotic environments, through the construction of a scenario, analysis of trends and innovation processes, in order to map the client's path of audit and identifying points of improvement, optimization of processes and systems and identification of new opportunities. For this purpose, a representative and validated sample of 32 members of the IPAI was obtained. The results obtained reveal immaturity in the use of digital transformation, certification and within the framework of quality assessment and continuous improvement program, as tools to capture new opportunities and improve the performance of the function.
Arising from the current context in which organizations face, cumulatively, the era of digital transformation and the ability to adapt to Black Swan events with the COVID-19 pandemic, the adoption of disruptive strategies in the culture, structure and processes of companies, will lead to a better and faster response to the need for change and associated challenges, allowing competitiveness and possible differentiation in the global market. As an integral part of the model of three lines of organizations, the internal audit function should play, not only, an active role in identifying, assessing and monitoring emerging risks and their opportunities, but also a proactive role in supporting the strategy of organizations, while also strengthening their role as a business consultant. Thus, to monitor and boost the innovation process, it is inevitable the need to change and adapt the activity, to achieve the desired positioning, proactively boost the organization, as well as respond to stakeholder expectations. To do this, this requires an investment in Future Enterprise, digital models, process mapping and systems oriented to Customer satisfaction, innovation in thinking (mindset), retention and talent of teams, allowing to direct the audit strategy to a more Customer-centered approach, to create value to the audit function, making it more agile and flexible. Therefore, the present investigation aims to ascertain whether, through the perception of internal auditors, the activity and internal audit responds to the expectations of its Clients. Consequently, this will be addressed the gap of expectations associated with the performance of the activity, as well as highlighted the use of techniques such as Design Thinking and Agile, which allow to respond to a complex and chaotic environments, through the construction of a scenario, analysis of trends and innovation processes, in order to map the client's path of audit and identifying points of improvement, optimization of processes and systems and identification of new opportunities. For this purpose, a representative and validated sample of 32 members of the IPAI was obtained. The results obtained reveal immaturity in the use of digital transformation, certification and within the framework of quality assessment and continuous improvement program, as tools to capture new opportunities and improve the performance of the function.
Description
Mestrado em Auditoria
Keywords
Auditoria interna Inovação Design thinking Future enterprise Mapeamento do cliente Internal audit Innovation Customer mapping
Citation
Costa, M. R. S. (2021). Auditoria a processos e sistemas: um mapa do percurso do cliente. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/13266