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Abstract(s)
Os riscos emergentes são uma preocupação atual nas organizações, particularmente, no setor bancário. Estes riscos são eventos raros, difíceis de prever, mas com um extremo impacto nas organizações. Dito isto, são riscos com características que dificultam a sua identificação e avaliação podendo o seu impacto pôr em causa os objetivos e a continuidade das mesmas. Deste modo, devido às características particulares dos riscos emergentes, a função de auditoria interna assume um papel relevante na identificação e mitigação destes riscos.
Assim, este estudo, visou compreender o papel e intervenção da auditoria interna na mitigação dos riscos emergentes no setor bancário. Para realizar esta investigação, realizou-se um questionário o qual foi enviado para todos os bancos com sede efetiva em Portugal autorizadas pelo Banco de Portugal. Posteriormente efetuou-se a análise e conclusões dos dados recolhidos. Conclui-se que, nos bancos respondentes, a maioria dos departamentos de auditoria interna têm um plano de auditoria capaz de responder às mudanças de perfil de risco, contudo os riscos emergentes têm ainda pouco peso no mesmo e a avaliação dos mesmos ainda não é efetuada continuamente. Os processos de identificação e de avaliação consistem, essencialmente, em comunicar com o departamento de gestão de riscos e com os stakeholders. Não obstante, o responsável pela função de auditoria interna sente-se moderadamente confiante no âmbito da mitigação dos riscos emergentes.
Desta forma, pode dizer-se, que a auditoria interna tem os riscos emergentes nas suas preocupações e interesses, porém existem muitas limitações a ser ultrapassadas e muitas melhorias a ser introduzidas.
Emerging risks are a current concern in organizations, mainly in the banking sector. These kinds of risks are rare events, hard to predict but with large impact in organizations. That means, they have characteristics that make it difficult to identify and assess them, and their impact may jeopardize the objectives and continuity of the companies. Thus, due to the characteristics of the emerging risks, the Internal Audit function plays a relevant role in the identification and mitigation of these risks. In this way, the present study aimed to understand the role and intervention of the Internal Audit in mitigating emerging risks in the banking sector. For this investigation, a survey was created which was published for all the banks with headquarters in Portugal authorized by Banco de Portugal. Then an analysis and conclusions of the collected data was carried out. In the respondent banks, it was concluded that most of the internal audit departments have an audit plan capable of responding to changes in the risk profile, however the emerging risks still have small weight in the plan and the evaluation of these risks is not yet done continuously. The identification and evaluation processes essentially consist of communication with the risk management department and stakeholders. Therefore, we could say that internal auditing has the emerging risks in its concerns and interests, but there are many limitations to be overcome and many improvements to be made.
Emerging risks are a current concern in organizations, mainly in the banking sector. These kinds of risks are rare events, hard to predict but with large impact in organizations. That means, they have characteristics that make it difficult to identify and assess them, and their impact may jeopardize the objectives and continuity of the companies. Thus, due to the characteristics of the emerging risks, the Internal Audit function plays a relevant role in the identification and mitigation of these risks. In this way, the present study aimed to understand the role and intervention of the Internal Audit in mitigating emerging risks in the banking sector. For this investigation, a survey was created which was published for all the banks with headquarters in Portugal authorized by Banco de Portugal. Then an analysis and conclusions of the collected data was carried out. In the respondent banks, it was concluded that most of the internal audit departments have an audit plan capable of responding to changes in the risk profile, however the emerging risks still have small weight in the plan and the evaluation of these risks is not yet done continuously. The identification and evaluation processes essentially consist of communication with the risk management department and stakeholders. Therefore, we could say that internal auditing has the emerging risks in its concerns and interests, but there are many limitations to be overcome and many improvements to be made.
Description
Mestrado em Auditoria
Keywords
Auditoria Interna Riscos Emergentes Mitigação Setor Bancário Internal Audit Emerging Risks Mitigation Banking Sector