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A influência da auditoria interna no controlo interno - estudo de caso: grandes e médias empresas do sector têxtil
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A Auditoria Interna tem vindo a assumir um papel cada vez mais dinâmico e evolutivo no contexto empresarial contemporâneo, revelando-se essencial para a sustentabilidade e competitividade das organizações. No caso particular do sector têxtil português, tradicionalmente relevante para a economia nacional, a crescente concorrência global tem imposto novas exigências de eficiência e rigor nos processos de gestão e controlo. Neste enquadramento, a auditoria interna surge como um instrumento fundamental para garantir a fiabilidade da informação, a conformidade das operações e a eficácia dos mecanismos de controlo interno.
A presente dissertação tem como objetivo principal analisar o impacto da eficiência e da eficácia da auditoria interna no controlo de médias e grandes empresas do sector têxtil em Portugal. Através de uma abordagem quantitativa, pretende-se avaliar as práticas adotadas por estas organizações, comparando os resultados obtidos com os das suas congéneres que não dispõem de uma estrutura formal de auditoria interna, de forma a identificar eventuais discrepâncias de desempenho e de controlo.
O trabalho encontra-se estruturado em cinco capítulos. O Capítulo de Introdução apresenta o enquadramento temático, a relevância do estudo, os objetivos, as questões de investigação e a estrutura da dissertação. O Capítulo I – Revisão da Literatura procede à definição dos conceitos fundamentais de auditoria, auditoria interna e controlo interno, explorando as suas inter-relações e enquadrando teoricamente o papel da auditoria interna no contexto organizacional. Inclui ainda a exposição das principais teorias e fontes de pesquisa que sustentam a investigação.
O Capítulo II – Metodologia descreve o percurso metodológico adotado, apresentando as abordagens quantitativa, qualitativa e mista, justificando a opção pela metodologia quantitativa. São igualmente detalhadas a formulação das hipóteses de análise, a construção do modelo de análise e os procedimentos utilizados para a recolha, tratamento e interpretação dos dados.
O Capítulo III – Caso Prático caracteriza o sector têxtil português, definindo a amostra composta por médias e grandes empresas e identificando as variáveis relevantes para a análise da eficiência e eficácia da auditoria interna.
O Capítulo IV – Análise e Interpretação dos Resultados apresenta a composição da amostra e a discussão dos resultados obtidos, procurando evidenciar a relação entre a existência de auditoria interna e o nível de eficiência e fiabilidade dos controlos. Por fim, o Capítulo V – Conclusão sintetiza os principais resultados alcançados, refletindo sobre as implicações práticas para a gestão e controlo interno nas empresas têxteis. São igualmente apresentadas as limitações do estudo e propostas sugestões para futuras investigações, com o intuito de aprofundar o conhecimento sobre o contributo da auditoria interna para o desempenho organizacional no sector.
Em termos globais, a dissertação procura contribuir para uma melhor compreensão do papel estratégico da auditoria interna enquanto instrumento de governança corporativa, de melhoria da eficiência operacional e de mitigação de riscos, reforçando a sua importância como fator de competitividade e sustentabilidade no sector têxtil português.
Internal Auditing has been assuming an increasingly dynamic and evolving role in the contemporary business environment, proving to be essential for the sustainability and competitiveness of organizations. In the specific case of the Portuguese textile sector, traditionally significant to the national economy, growing global competition has imposed new demands for efficiency, accuracy, and control within management processes. In this context, internal auditing emerges as a key instrument for ensuring information reliability, operational compliance, and the effectiveness of internal control mechanisms. This dissertation aims to analyse the impact of internal audit efficiency and effectiveness internal control in medium-sized and large companies within the Portuguese textile sector. Through a quantitative approach, the study seeks to evaluate the auditing practices adopted by these organizations and compare the results with those of their counterparts lacking a structured internal audit system, in order to identify possible performance and control discrepancies. The dissertation is structured into five chapters. The Introduction presents the thematic framework, the relevance of the study, its objectives, research questions, and overall structure. Chapter I – Literature Review defines the key concepts of auditing, internal auditing, and internal control, exploring their interrelationships and theoretically framing the role of internal auditing in organizational contexts. It also includes the main theories and sources underpinning the research. Chapter II – Methodology outlines the methodological path adopted, presenting quantitative, qualitative, and mixed approaches, and justifying the choice of a quantitative methodology. It further details the formulation of hypotheses, the construction of the analytical model, and the procedures used for data collection, processing, and interpretation. Chapter III – Practical Case characterizes the Portuguese textile sector, defines the sample composed of medium-sized and large companies, and identifies the variables relevant to the analysis of internal audit efficiency and effectiveness. Chapter IV – Analysis and Interpretation of Results present the composition of the sample and discusses the findings, highlighting the relationship between the presence of internal auditing and the level of efficiency and reliability in inventory control. Finally, Chapter V – Conclusion summarizes the main findings, reflecting on their practical implications for management and internal control within textile companies. The study’s limitations are also addressed, and suggestions for future research are proposed, with the aim of deepening the understanding of the contribution of internal auditing to organizational performance within the sector. Overall, this dissertation seeks to contribute to a better understanding of the strategic role of internal auditing as an instrument of corporate governance, operational efficiency improvement, and risk mitigation, reinforcing its importance as a factor of competitiveness and sustainability in the Portuguese textile industry.
Internal Auditing has been assuming an increasingly dynamic and evolving role in the contemporary business environment, proving to be essential for the sustainability and competitiveness of organizations. In the specific case of the Portuguese textile sector, traditionally significant to the national economy, growing global competition has imposed new demands for efficiency, accuracy, and control within management processes. In this context, internal auditing emerges as a key instrument for ensuring information reliability, operational compliance, and the effectiveness of internal control mechanisms. This dissertation aims to analyse the impact of internal audit efficiency and effectiveness internal control in medium-sized and large companies within the Portuguese textile sector. Through a quantitative approach, the study seeks to evaluate the auditing practices adopted by these organizations and compare the results with those of their counterparts lacking a structured internal audit system, in order to identify possible performance and control discrepancies. The dissertation is structured into five chapters. The Introduction presents the thematic framework, the relevance of the study, its objectives, research questions, and overall structure. Chapter I – Literature Review defines the key concepts of auditing, internal auditing, and internal control, exploring their interrelationships and theoretically framing the role of internal auditing in organizational contexts. It also includes the main theories and sources underpinning the research. Chapter II – Methodology outlines the methodological path adopted, presenting quantitative, qualitative, and mixed approaches, and justifying the choice of a quantitative methodology. It further details the formulation of hypotheses, the construction of the analytical model, and the procedures used for data collection, processing, and interpretation. Chapter III – Practical Case characterizes the Portuguese textile sector, defines the sample composed of medium-sized and large companies, and identifies the variables relevant to the analysis of internal audit efficiency and effectiveness. Chapter IV – Analysis and Interpretation of Results present the composition of the sample and discusses the findings, highlighting the relationship between the presence of internal auditing and the level of efficiency and reliability in inventory control. Finally, Chapter V – Conclusion summarizes the main findings, reflecting on their practical implications for management and internal control within textile companies. The study’s limitations are also addressed, and suggestions for future research are proposed, with the aim of deepening the understanding of the contribution of internal auditing to organizational performance within the sector. Overall, this dissertation seeks to contribute to a better understanding of the strategic role of internal auditing as an instrument of corporate governance, operational efficiency improvement, and risk mitigation, reinforcing its importance as a factor of competitiveness and sustainability in the Portuguese textile industry.
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Palavras-chave
Auditoria interna Controlo interno Sector têxtil Internal audit Internal control Textile sector