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Abstract(s)
Com a evolução da economia mundial e a consequente globalização dos mercados torna-se cada vez mais relevante para as organizações percecionar se as decisões da gestão foram tomadas tendo em consideração a finalidade suprema das organizações de acrescentar valor para os “stakeholders”.
Neste contexto, o papel da auditoria interna é fundamental no seio das organizações modernas onde os detentores do capital são muitas vezes fundos de investimento e ou acionistas sem intervenção direta na gestão diária dos seus investimentos. Assim, a auditoria interna não deve cingir-se ao interesse dos gestores em garantir o cumprimento de normas e procedimentos internos e externos, mas sim serem o garante para a organização da existência de uma avaliação independente e objetiva da gestão de topo e intermedia quanto à eficiência, eficácia e economia das suas decisões.
Procura-se portanto, na presente investigação, refletir sobre se a Auditoria Interna em Portugal goza de independência relativa que garanta a efetiva auditoria dos atos da gestão. Para tal, realizaram-se pesquisas bibliográficas onde foram abordados diversos conceitos relativos à temática em questão, nomeadamente, evolução histórica do conceito de auditoria, diferenciação entre auditoria externa e interna, auditor interno e externo, controlo interno, conceito de gestão e por fim conceito de auditoria da gestão.
De seguida, procedeu-se à fundamentação da opção metodológica utilizada ao longo desta pesquisa tendo o estudo de caso sido desenvolvido através do inquérito por questionário, com base em dois questionários dirigidos às empresas “Emitentes” registadas na CMVM e empresas SROC e ROC’s registados na OROC com estado de inscrição Definitivo ou Provisório e Em Atividade, respetivamente.
Através das respostas obtidas pôde ser comprovado o objetivo a que esta pesquisa se propôs. No entanto, apesar dos resultados obtidos, a reduzida dimensão das amostras não permite a sua generalização, sendo esta uma limitação deste estudo.
With the evolution of worldwide economy and the consequent markets globalization, increasingly becomes more relevant for organizations to percept if management decisions were taken in to account the ultimate objective of the organizations to add value for "stakeholders". In this context, the role of internal audit is crucial within the modern organizations where capital owners are often investment funds and/or shareholders without direct intervention in the daily management of their investments. Thus, the internal audit should not be limited to the interest of managers in ensuring compliance of internal and external procedures, but they should be the assurance in the organization of existence of an independent and objective assessment of top and middle management regarding the efficiency, effectiveness and economy of their decisions. We seek therefore, in this study, to reflect on whether the Internal Audit in Portugal has relative independence which guarantees the effective audit of management acts. For this purpose, bibliographical researches were carried out on several concepts related to the subject, namely, historical evolution of audit concept, differentiation between external and internal audit, internal and external auditor, internal control, concept of management and finally concept of management audit. Afterwards, the methodological option used throughout this study was explained, having the case study been developed with questionnaire through survey, based on two questionnaires addressed to the companies "Issuers" registered in the CMVM and the companies SROC and ROC registered in the OROC with status of inscription Definitive or Provisory and In Activity, respectively. Through the obtained answers it was possible to validate the purpose of this research. However, despite the results obtained, the reduced size of the samples does not allow their generalization, which is a limitation of this study.
With the evolution of worldwide economy and the consequent markets globalization, increasingly becomes more relevant for organizations to percept if management decisions were taken in to account the ultimate objective of the organizations to add value for "stakeholders". In this context, the role of internal audit is crucial within the modern organizations where capital owners are often investment funds and/or shareholders without direct intervention in the daily management of their investments. Thus, the internal audit should not be limited to the interest of managers in ensuring compliance of internal and external procedures, but they should be the assurance in the organization of existence of an independent and objective assessment of top and middle management regarding the efficiency, effectiveness and economy of their decisions. We seek therefore, in this study, to reflect on whether the Internal Audit in Portugal has relative independence which guarantees the effective audit of management acts. For this purpose, bibliographical researches were carried out on several concepts related to the subject, namely, historical evolution of audit concept, differentiation between external and internal audit, internal and external auditor, internal control, concept of management and finally concept of management audit. Afterwards, the methodological option used throughout this study was explained, having the case study been developed with questionnaire through survey, based on two questionnaires addressed to the companies "Issuers" registered in the CMVM and the companies SROC and ROC registered in the OROC with status of inscription Definitive or Provisory and In Activity, respectively. Through the obtained answers it was possible to validate the purpose of this research. However, despite the results obtained, the reduced size of the samples does not allow their generalization, which is a limitation of this study.
Description
Versão final (Esta versão contém as críticas e sugestões dos elementos do júri)
Keywords
Auditoria de Gestão Independência Eficiência Eficácia Management audit Efficiency Independence Efectiveness