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Abstract(s)
Para que uma função de auditoria possa trazer valor acrescentado às organizações é necessário dotá-la de profissionais com conhecimentos, técnicas e outras competências para o cabal desempenho das suas responsabilidades. Assim, cada vez mais os auditores internos são encorajados a demonstrar a sua proficiência obtendo certificações profissionais adequadas, tais como a certificação CIA (Certified Internal Auditor), promovida pelo The Institute of Internal Auditors Global.
Pelos motivos apresentados seria pertinente apurar o universo de auditores com a certificação CIA existentes em Portugal, efetuar uma análise comparativa com outros países da Europa, bem como aferir da opinião que os profissionais de auditoria têm sobre a relevância da certificação CIA, por forma a dotar potenciais stakeholders com mais informação sobre a certificação CIA.
Neste trabalho foi efetuado um enquadramento sobre a certificação CIA e outras certificações internacionais e uma breve revisão da literatura aplicada ao tema escolhido. Posteriormente foram elaborados inquéritos e observações que permitissem obter as informações necessárias para alcançar os objetivos definidos. Foram recolhidas 7 respostas de representantes do IIA Global na Europa, 64 respostas de profissionais de auditoria a desempenhar funções em Portugal e/ou associados do IPAI e 37 ofertas de emprego em auditoria interna, disponíveis na rede social profissional “linkedin”.
Foi possível concluir que os inquiridos atribuem grande valor à certificação CIA, nomeadamente no aumento da credibilidade do auditor e da função de auditoria, do grau de confiança e competência. No entanto não reconhecem benefícios no aumento da remuneração do auditor certificado.
Por outro lado, constatou-se que as ofertas de emprego em auditoria interna em Portugal não fazem qualquer referência a certificações internacionais, ao contrário de outros países como a Inglaterra que dão grande relevância.
Verificou-se ainda, numa amostra de sete países situados na Europa, que Portugal é dos países com menor número de auditores detentores da certificação CIA.
For an audit function can bring adding value to organizations is necessary to provide it with professionals possessors of knowledge, techniques and other skills for the performance of their responsibilities. Therefore, more and more internal auditors are encouraged to demonstrate their proficiency by obtaining appropriate professional certifications such as CIA certificate (Certified Internal Auditor), promoted by The Institute of Internal Auditors Global. For the reasons presented would be pertinent to found the universe of CIA's existing in Portugal, carrying out a comparative analysis with other countries of Europe, as well as assess the view that audit professionals have about the relevance of the CIA certification, in order to provide potential stakeholders with more information about the certification. This work carried out a framework on the CIA certification and other international certifications and a brief literature review applied to the chosen theme. Later investigations and observations have been developed to obtain the information necessary to achieve the objectives set. They were collected 7 responses from IIA Global Europe representatives, 64 responses of audit professionals performing functions in Portugal and/or members of the IPAI and 37 jobs in internal audit, available on social network “LinkedIn”. It was possible to conclude that the respondents attach great value to the CIA certification, in particular on increasing the credibility of the auditor and the audit function, the degree of confidence and competence. However, do not recognize benefits in increasing the remuneration of the auditor certificate. On the other hand, it was found that the job offers in internal audit in Portugal, do not make any reference to international certifications, unlike other countries like England who give great importance. It was also found on a sample of seven countries in Europe that Portugal is one of the countries with fewer Auditors with CIA certification.
For an audit function can bring adding value to organizations is necessary to provide it with professionals possessors of knowledge, techniques and other skills for the performance of their responsibilities. Therefore, more and more internal auditors are encouraged to demonstrate their proficiency by obtaining appropriate professional certifications such as CIA certificate (Certified Internal Auditor), promoted by The Institute of Internal Auditors Global. For the reasons presented would be pertinent to found the universe of CIA's existing in Portugal, carrying out a comparative analysis with other countries of Europe, as well as assess the view that audit professionals have about the relevance of the CIA certification, in order to provide potential stakeholders with more information about the certification. This work carried out a framework on the CIA certification and other international certifications and a brief literature review applied to the chosen theme. Later investigations and observations have been developed to obtain the information necessary to achieve the objectives set. They were collected 7 responses from IIA Global Europe representatives, 64 responses of audit professionals performing functions in Portugal and/or members of the IPAI and 37 jobs in internal audit, available on social network “LinkedIn”. It was possible to conclude that the respondents attach great value to the CIA certification, in particular on increasing the credibility of the auditor and the audit function, the degree of confidence and competence. However, do not recognize benefits in increasing the remuneration of the auditor certificate. On the other hand, it was found that the job offers in internal audit in Portugal, do not make any reference to international certifications, unlike other countries like England who give great importance. It was also found on a sample of seven countries in Europe that Portugal is one of the countries with fewer Auditors with CIA certification.
Description
Mestrado em Auditoria
Keywords
Auditoria interna CIA Certificações internacionais Proficiência Certified internal audit CIA International certification Proficiency
Citation
Araújo, A. M. C. (2017) A relevância da certificação CIA (Certified Internal Auditor) em Portugal. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/16647