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Abstract(s)
A figura do Auditor Interno, nas organizações, tem vindo a mudar ao longo dos tempos. A Auditoria Interna (AI) tem-se tornado uma área cada vez mais imprescindível para uma organização, pois assume um papel cada vez mais importante no que concerne à ajuda no alcance dos objetivos organizacionais, dá maior credibilidade às decisões da gestão, garante eficácia e eficiência dos controlos internos e ajuda na gestão do risco.
Neste sentido, a presente investigação pretende perceber se a AI influencia comportamentos e formas de atuar, dos colaboradores na organização, para a melhor consecução do seu papel organizacional.
Inicialmente elaboramos a revisão da literatura, onde se trataram os principais conceitos necessários para sustentar teoricamente a presente investigação, que suportaram as questões de investigação.
Relativamente à escolha da metodologia de investigação, esta recaiu na quantitativa visto que consideramos a mais adequada para tratamento dos dados recolhidos no trabalho de campo, que consistiu num inquérito realizado numa das maiores empresas de telecomunicações em Portugal, em cinco departamentos.
A etapa que se seguiu foi a definição das hipóteses, tendo sido definidas com base nas questões de investigação levantadas através do que foi descrito na revisão da literatura.
No capítulo seguinte temos a apresentação e análise dos dados recolhidos, através da análise estatística e inferencial.
Por fim, procedeu-se à interpretação e consequentes conclusões dos resultados obtidos através do teste às hipóteses.
The figure of the Internal Auditor, in organizations, has been changing. Internal Audit (IA) has become an indispensable area for organizations, because it’s increasingly important area since helps the organizations achieving their goals, giving more credibility to management decisions, ensuring effectiveness and efficiency of internal controls and helps in risk management controls. In this sense, the present work intends to understand if internal audit influence behaviors and ways of the employees in the organization, to achieve their organization role. Initially we prepared the literature review, where it treated the main concepts needed to theoretically sustain this research, which supported the research questions. Regarding the choice of the research methodology, this involved the quantitative, since considered the most suitable for processing the data collected in the field work, which consisted of a survey conducted one of the largest telecommunications company in Portugal on five departments. The stage that followed was the definition of hypotheses have been defined based on the research questions raised by what has been described in the literature review. In the next chapter we have the presentation and analysis of data collected, through the statistic and inferential analysis. Finally, we proceeded the interpretation of the results and consequent conclusions from them obtained by testing the hypotheses.
The figure of the Internal Auditor, in organizations, has been changing. Internal Audit (IA) has become an indispensable area for organizations, because it’s increasingly important area since helps the organizations achieving their goals, giving more credibility to management decisions, ensuring effectiveness and efficiency of internal controls and helps in risk management controls. In this sense, the present work intends to understand if internal audit influence behaviors and ways of the employees in the organization, to achieve their organization role. Initially we prepared the literature review, where it treated the main concepts needed to theoretically sustain this research, which supported the research questions. Regarding the choice of the research methodology, this involved the quantitative, since considered the most suitable for processing the data collected in the field work, which consisted of a survey conducted one of the largest telecommunications company in Portugal on five departments. The stage that followed was the definition of hypotheses have been defined based on the research questions raised by what has been described in the literature review. In the next chapter we have the presentation and analysis of data collected, through the statistic and inferential analysis. Finally, we proceeded the interpretation of the results and consequent conclusions from them obtained by testing the hypotheses.
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Keywords
Auditoria interna Comportamento Gestão de risco e controlo Internal audit, Behavior Risk management and control