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Publication
O impacto da auditoria interna na gestão dos municípios em Portugal
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Abstract(s)
Recentemente, tem-se observado um notável avanço na pesquisa acerca da gestão pública. No entanto, mesmo com este progresso, ainda existem diversas questões sem respostas na área da Administração Pública. Um exemplo é a análise do impacto e da relevância da atividade de auditoria interna na administração municipal.
O principal objetivo deste estudo é compreender em que medida e de que modo as informações fornecidas pela prática de auditoria interna podem impactar as decisões tomadas pelos órgãos executivos.
Neste contexto, começa-se por abordar a definição de auditoria interna bem como as suas funções mais relevantes. Além disto, também se aborda o risco no processo de auditoria interna, a relação entre auditoria interna e gestão e a aplicação da auditoria na administração local em Portugal, incluindo o controlo interno nas autarquias locais. A Nova Gestão Pública também tem destaque neste estudo, abordando a emergência de novos protagonistas e as suas críticas associadas.
Para investigar o impacto da auditoria interna, foi adotada uma metodologia quantitativa baseada na aplicação de questionários dirigidos aos municípios portugueses, especificamente aos responsáveis políticos e gestores de auditoria interna. As hipóteses de análise permitiram explorar temas como a importância da auditoria interna, o impacto no desempenho municipal e a influência na liderança autárquica.
Os resultados demonstram que a auditoria interna exerce um papel relevante no apoio à gestão municipal, contribuindo para o controlo e melhoria dos processos administrativos, além de facilitar a implementação de ações corretivas que impactam positivamente o desempenho dos municípios. Conclui-se que, embora os departamentos de auditoria interna sejam escassos em algumas regiões, a sua presença está associada a uma maior eficiência e transparência nas administrações públicas locais.
Recently, research on public administration has a significant advance. However, despite this progress, several unanswered questions remain in the area of Public Administration. An example of this is the analysis of the impact and relevance of internal audit activities in municipal administration. The main purpose of this study is to understand how the provided information, by the practice of internal audit can influence the decisions made by the executive organs. In this context, the study begins addressing the definition of internal audit as well as its most relevant functions. Additionally, it discusses the risk in the internal audit process, the relationship between internal audit and management, and the application of auditing in local administration in Portugal, including internal control in local authorities. The New Public Administration is also considered in this study, addressing the emergence of new protagonists and associated criticisms. To investigate the impact of internal audit, a quantitative methodology was adopted, based on surveys directed to Portuguese municipalities, specifically targeting political leaders and internal audit managers. The research hypotheses allowed the exploration of issues as the importance of internal auditing, its impact on municipal performance, and its influence on local leadership. Results demonstrate that internal audit plays a significant role in supporting municipal management, contributing to the control and improvement of the administrative processes, as well as facilitating the implementation of corrective actions that positively impact municipal performance. It is concluded that, although internal audit departments are scarce in some regions, their presence is associated with greater efficiency and transparency in local public administrations.
Recently, research on public administration has a significant advance. However, despite this progress, several unanswered questions remain in the area of Public Administration. An example of this is the analysis of the impact and relevance of internal audit activities in municipal administration. The main purpose of this study is to understand how the provided information, by the practice of internal audit can influence the decisions made by the executive organs. In this context, the study begins addressing the definition of internal audit as well as its most relevant functions. Additionally, it discusses the risk in the internal audit process, the relationship between internal audit and management, and the application of auditing in local administration in Portugal, including internal control in local authorities. The New Public Administration is also considered in this study, addressing the emergence of new protagonists and associated criticisms. To investigate the impact of internal audit, a quantitative methodology was adopted, based on surveys directed to Portuguese municipalities, specifically targeting political leaders and internal audit managers. The research hypotheses allowed the exploration of issues as the importance of internal auditing, its impact on municipal performance, and its influence on local leadership. Results demonstrate that internal audit plays a significant role in supporting municipal management, contributing to the control and improvement of the administrative processes, as well as facilitating the implementation of corrective actions that positively impact municipal performance. It is concluded that, although internal audit departments are scarce in some regions, their presence is associated with greater efficiency and transparency in local public administrations.
Description
Keywords
Auditoria interna Gestão pública Controlo interno Municípos em Portugal Internal audit Public administration Internal control Municipalities in Portugal