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Com a competitividade atual, as organizações precisam cada vez mais de ter uma informação atempada e credível que permita à gestão alcançar os seus objetivos. Sendo assim, a função de auditoria interna tem ser cada vez mais interveniente no âmbito da sua atuação e o auditor interno deve ser o facilitador da mudança ao oferecer conhecimentos adequados sobre o estado da organização. Procura-se na presente dissertação verificar a perceção que existe acerca do contributo da auditoria interna no processo de governo das
sociedades em Cabo Verde. Para tal definiu-se a seguinte pergunta de partida “ Qual é o papel da auditoria interna no processo de governo das sociedades?” Para este trabalho utilizou-se métodos quantitativos descritivos, tendo sido aplicado um inquérito por questionário. Foram identificadas 16 entidades das quais 10 aceitaram colaborar neste estudo. Os dados foram tratados e analisados no Statístical Package for the Social Science (SPSS), versão 27.0. De acordo com os resultados obtidos e respondendo à pergunta inicial, o papel da auditoria no processo de governo das sociedades é avaliar e contribuir para a melhoria dos processos de governo das sociedades, avaliar a exposições a riscos relacionadas com o governo das sociedades e fazer recomendações apropriadas. A auditoria interna acaba por servir de instrumento de apoio à organização.
With today's competitiveness, organizations increasingly need to have timely and credible information that enables management to achieve their goals. Therefore, the internal audit function has to be increasingly intervening in the scope of its performance and the internal auditor should be the facilitator of change by offering adequate knowledge about the state of the organization. This dissertation seeks to verify the perception that exists about the contribution of internal audit in the process of corporate governance in Cape Verde. The following starting question was defined: What is the role of internal audit in the corporate governance process?" Descriptive quantitative methods were used for this study, and a questionnaire survey was applied. We identified 16 entities of which 10 agreed to collaborate in this study. The data were processed and analyzed in the Statístical Package for the Social Science (SPSS), version 27.0. According to the results obtained and answering the initial question the role of auditing in the process of corporate governance is to evaluate and contribute to the improvement of corporate governance processes, to assess exposures to risks related to corporate governance, to make appropriate recommendations. The internal audit ends up serving as an instrument to support the organization.
With today's competitiveness, organizations increasingly need to have timely and credible information that enables management to achieve their goals. Therefore, the internal audit function has to be increasingly intervening in the scope of its performance and the internal auditor should be the facilitator of change by offering adequate knowledge about the state of the organization. This dissertation seeks to verify the perception that exists about the contribution of internal audit in the process of corporate governance in Cape Verde. The following starting question was defined: What is the role of internal audit in the corporate governance process?" Descriptive quantitative methods were used for this study, and a questionnaire survey was applied. We identified 16 entities of which 10 agreed to collaborate in this study. The data were processed and analyzed in the Statístical Package for the Social Science (SPSS), version 27.0. According to the results obtained and answering the initial question the role of auditing in the process of corporate governance is to evaluate and contribute to the improvement of corporate governance processes, to assess exposures to risks related to corporate governance, to make appropriate recommendations. The internal audit ends up serving as an instrument to support the organization.
Descrição
Mestrado em Auditoria
Palavras-chave
Auditoria interna Governo das sociedades Normas de auditoria interna Cabo Verde Internal audit Corporate governance Internal audit standards Cape Verde
Contexto Educativo
Citação
Monteiro, G. I. A. (2022) A auditoria interna e o governo das sociedades em Cabo Verde. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15342