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Authors
Advisor(s)
Abstract(s)
A implementação do Programa de Garantia de Qualidade e Aperfeiçoamento permite apurar se a auditoria interna está em conformidade com as normas, com o código de ética e com a definição de auditoria interna. É um processo contínuo que faz com que a auditoria interna esteja em constante melhoria, através de avaliações internas e externas de qualidade. Estimula os auditores internos para que estes aperfeiçoem as suas competências através de um desenvolvimento profissional contínuo. No entanto verificou-se, de acordo com estudos publicados, que existem diferenças significativas entre o que consta nas normas relativas ao programa e o que é praticado, influenciando o valor que o mesmo acrescenta. Um dos motivos apontados foi o facto dos órgãos de gestão considerarem que o programa não justifica o custo face ao benefício. Desta forma, a presente dissertação tem como objetivo confirmar que o programa só acrescenta mais valor à auditoria interna e por consequência à organização, se o juízo dos órgãos de gestão sobre o programa for favorável. Neste contexto, foi feito um enquadramento teórico subjacente ao tema da investigação, depois foi elaborado um inquérito por questionário, onde foram recolhidas 25 respostas de chefes de departamentos de auditoria interna e 11 respostas dos órgãos de gestão de empresas portuguesas. Tendo em conta a análise feita aos dados da amostra e considerando os estudos publicados, conclui-se que o juízo dos órgãos de gestão sobre o programa influencia o valor que o mesmo acrescenta à organização.
The implementation of the Quality Assurance and Improvement Program makes possible to determine whether the internal audit complies with the standards, the code of ethics and the definition of internal audit. It is an ongoing process that allows internal audit to be constantly improving, through internal and external quality assessments. Stimulate the internal auditors to improve their skills through continuous professional development. However it was verified, according to published studies, there are significant differences between what is stated in the standards related to the program and what is practiced, affecting the value that it adds. One of the reasons given was that the senior management considered that the program did not justify its cost against their benefit. Thus, this thesis aims to confirm that the program only adds more value to the internal audit and, consequently, to the organization, if the judgment of the senior management about the program is favorable. In this context, a theoretical framework was developed under the theme of the investigation, and then a survey was developed, where 25 responses were collected from the chief audit executives and 11 replies from the senior management of portuguese organizations. Taking into account the analysis made to the data of the sample and considering the published studies, it is concluded that the judgment of the senior management about the program influences the value that it adds to the organization.
The implementation of the Quality Assurance and Improvement Program makes possible to determine whether the internal audit complies with the standards, the code of ethics and the definition of internal audit. It is an ongoing process that allows internal audit to be constantly improving, through internal and external quality assessments. Stimulate the internal auditors to improve their skills through continuous professional development. However it was verified, according to published studies, there are significant differences between what is stated in the standards related to the program and what is practiced, affecting the value that it adds. One of the reasons given was that the senior management considered that the program did not justify its cost against their benefit. Thus, this thesis aims to confirm that the program only adds more value to the internal audit and, consequently, to the organization, if the judgment of the senior management about the program is favorable. In this context, a theoretical framework was developed under the theme of the investigation, and then a survey was developed, where 25 responses were collected from the chief audit executives and 11 replies from the senior management of portuguese organizations. Taking into account the analysis made to the data of the sample and considering the published studies, it is concluded that the judgment of the senior management about the program influences the value that it adds to the organization.
Description
Mestrado em Auditoria
Keywords
Auditoria interna Desenvolvimento profissional contínuo Programa de Garantia de Qualidade e Aperfeiçoamento, Avaliações internas e externas de qualidade. Internal audit Standards Continuous professional development Quality Assurance and Improvement Program Internal and external quality assessments