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Abstract(s)
O trabalho do auditor interno culmina com a elaboração do seu relatório. No entanto, é importante efetuar a monitorização da implementação das recomendações, de preferência através da realização do follow-up. Este trabalho adicional nem sempre é efetuado, tanto por falta de recursos, como por falta de tempo, sendo dada prioridade à elaboração de novos trabalhos de auditoria.
Pelos motivos enunciados, seria interessante apurar a verdadeira utilização do follow-up pelos auditores internos, bem como aferir as opiniões que têm sobre a sua aplicação.
Neste trabalho foi efetuada uma revisão da literatura aplicada ao tema escolhido, dando um retrato atual sobre o trabalho de auditoria interna, sobre os seus relatórios e sobre o follow-up. Posteriormente foi elaborado um inquérito que permitisse obter as informações necessárias para ir ao encontro dos objetivos definidos. Foram recolhidas 42 respostas de auditores internos que desempenham funções em Portugal.
Foi possível concluir que os inquiridos atribuem grande importância ao follow-up e que a maioria o utiliza para efetuar o acompanhamento de grande parte dos relatórios emitidos. Concluiu-se também que pouco mais de metade dos inquiridos considera vir a dar maior importância à utilização do follow-up.
The auditor's work culminates in the preparation of the audit report. However, it is important to perform the monitoring of the implementation of recommendations, preferably by conducting the follow-up. This additional work is not always done, either by lack of resources, or lack of time, with priority given to the development of new assignments. As for the outlined reasons, it would be interesting to ascertain the true use of the follow-up by the internal auditors, as well as gauge the opinion they have about their application. This work has performed a literature review applied to the chosen theme, giving a current picture on the work of internal audit, the audit reports and the follow-up. Subsequently, a survey was developed that allows to obtain the necessary information to meet the objectives. 42 responses were collected from internal auditors who perform in Portugal. One can conclude that respondents attach great importance to the follow-up, and most of them uses it to perform the monitoring on the majority of reports issued. It was also found that just over half of the respondents believe they will give greater importance to the use of follow-up in the future.
The auditor's work culminates in the preparation of the audit report. However, it is important to perform the monitoring of the implementation of recommendations, preferably by conducting the follow-up. This additional work is not always done, either by lack of resources, or lack of time, with priority given to the development of new assignments. As for the outlined reasons, it would be interesting to ascertain the true use of the follow-up by the internal auditors, as well as gauge the opinion they have about their application. This work has performed a literature review applied to the chosen theme, giving a current picture on the work of internal audit, the audit reports and the follow-up. Subsequently, a survey was developed that allows to obtain the necessary information to meet the objectives. 42 responses were collected from internal auditors who perform in Portugal. One can conclude that respondents attach great importance to the follow-up, and most of them uses it to perform the monitoring on the majority of reports issued. It was also found that just over half of the respondents believe they will give greater importance to the use of follow-up in the future.
Description
Mestrado em Auditoria
Keywords
Auditoria interna Relatório Acompanhamento das recomendações Follow-up Reporting Monitoring recommendations Internal auditing