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Advisor(s)
Abstract(s)
O presente estudo teve por objetivo investigar a importância da avaliação do desempenho da auditoria interna nas instituições de crédito a operar em Portugal e qual o seu impacto nos processos e procedimentos adotados pelos Departamentos de Auditoria Interna. Perante os recorrentes escândalos nacionais e internacionais no setor bancário, a auditoria interna deverá assumir um papel premente na transmissão de confiança aos stakeholders que cada vez mais necessitam de informações fiáveis e transparentes. Pretendeu-se, desta forma, concluir sobre a importância da auditoria interna, a legislação que a regula e as melhores práticas internacionais que, apesar de não serem de adoção mandatória para generalidade das organizações são recomendadas pela European Banking Authority como orientações a adotar pelas instituições de crédito. Destacaram-se, assim, as normas formuladas pelo The Institute of Internal Auditors que têm por intuito contribuir para a uniformização das práticas de auditoria interna e para a melhoria da sua performance. Complementarmente, apurou-se as instituições de crédito dotadas de Departamento de Auditoria Interna com o “Programa de avaliação da garantia de qualidade e aperfeiçoamento” do The Institute of Internal Auditors implementado ou em curso, e qual o impacto que esta variável tem na perceção dos stakeholders sobre as instituições de crédito. Para o efeito, a metodologia adotada assentou na revisão bibliográfica e documental sobre o tema, na análise dos relatórios e contas de 2017 das instituições, num inquérito por questionário dirigido aos Chief Audit Executive, no conhecimento empírico e em informações recolhidas junto do Instituto Português de Auditoria Interna. Este estudo permitiu concluir que a função de auditoria interna está em conformidade com a regulamentação em vigor, mas ainda não está totalmente com as Orientações do The Institute of Internal Auditors e que a avaliação do seu desempenho por parte da generalidade dos stakeholders é praticamente inexistente, não sendo deste modo uma variável por si considerada.
This dissertation aimed to ascertain the importance of assessing the performance of internal audit in credit institutions operating in Portugal and its impact on the processes and procedures implemented by the Internal Audit Departments. Due to the recurring national and international banking scandals, the internal audit function should assume the fundamental and urgent role of reassuring stakeholders that increasingly need reliable and transparent information. The purpose of this investigation was to draw conclusions about the importance of internal audit, its legislation and the international best practices, which, despite not being mandatory for most organizations, are recommended by the European Banking Authority as guidelines to be adopted by credit institutions. The Institute of Internal Auditors’ standards aim to contribute to the standardization of internal audit practices and to the improvement of their performance. The credit institutions with an Internal Audit Department that had implemented or were in the process of implementing The Institute of Internal Auditors' “Quality Assurance and Improvement Assessment Program”, and the real impact of this variable on the sentiment of stakeholders concerning credit institutions, was assessed. The methodology was based on bibliography pertaining to this subject, the institutions’ annual reports, a questionnaire addressed to the Chief Audit Executives, the researcher’s empirical knowledge, as well as information gathered from The Institute of Internal Auditors in Portugal. This investigation allowed us to conclude that the Internal Audit Function complies with the regulations, but is not yet fully implemented according to the Institute of Internal Auditors (IIA)’s Standards & Guidance. Most stakeholders’ assessment of the Function is practically inexistent, so this variable was not considered in the investigation.
This dissertation aimed to ascertain the importance of assessing the performance of internal audit in credit institutions operating in Portugal and its impact on the processes and procedures implemented by the Internal Audit Departments. Due to the recurring national and international banking scandals, the internal audit function should assume the fundamental and urgent role of reassuring stakeholders that increasingly need reliable and transparent information. The purpose of this investigation was to draw conclusions about the importance of internal audit, its legislation and the international best practices, which, despite not being mandatory for most organizations, are recommended by the European Banking Authority as guidelines to be adopted by credit institutions. The Institute of Internal Auditors’ standards aim to contribute to the standardization of internal audit practices and to the improvement of their performance. The credit institutions with an Internal Audit Department that had implemented or were in the process of implementing The Institute of Internal Auditors' “Quality Assurance and Improvement Assessment Program”, and the real impact of this variable on the sentiment of stakeholders concerning credit institutions, was assessed. The methodology was based on bibliography pertaining to this subject, the institutions’ annual reports, a questionnaire addressed to the Chief Audit Executives, the researcher’s empirical knowledge, as well as information gathered from The Institute of Internal Auditors in Portugal. This investigation allowed us to conclude that the Internal Audit Function complies with the regulations, but is not yet fully implemented according to the Institute of Internal Auditors (IIA)’s Standards & Guidance. Most stakeholders’ assessment of the Function is practically inexistent, so this variable was not considered in the investigation.
Description
Mestrado em Auditoria
Keywords
Auditoria interna Avaliação Legislação Normas Internal audit Evaluation Regulation Standards