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Abstract(s)
O risco faz parte do dia a dia das organizações e, atualmente, mais do que nunca deve ser
gerido de uma forma consciente. Afinal o Risco de Interrupção do Negócio é real, consiste
no risco de o volume de negócios ser afetado negativamente devido a um risco a
“montante”.
Face à evolução e ao papel relevante que o controlo interno e a gestão de risco têm
adotado como ferramentas de gestão, é cada vez mais necessário que as organizações
detenham adequados sistemas de gestão de risco e de controlo interno, alinhados entre si,
integrando-os na sua cadeia de valor e nos seus processos de negócio.
A auditoria interna com pensamento baseado no risco, estimula os auditores internos a
desenvolverem maior atenção nesta área preponderante para os dias de hoje.
Daí que, com este estudo, tivéssemos pretendido responder à questão “Como os Auditores
Internos Portugueses vêm o Risco de Interrupção do Negócio”, com o objetivo de analisar
o processo de gestão do risco de interrupção do negócio, analisar a sensibilidade do
auditor interno perante o risco de interrupção do negócio e o impacto daquele risco. O
estudo foi realizado aos auditores internos das empresas inscritas no IPAI. Como
principais resultados apurados, salienta-se a debilidade do processo de gestão de risco de
interrupção do negócio embora exista o reconhecimento do risco.
Risk is a part of the day-to-day in organizations, and today, more than ever, it must be managed in a conscious manner. After all, the business interruption risk is real, it consists of the risk that the turnover will be negatively affected due to a sum of risks. In view of the evolution and relevant role that internal control and risk management have adopted as a management tool, it is increasingly beneficial for organizations to have appropriate risk management and internal control systems, aligned with each other and integrating them into their chain of value and in their business processes. Internal auditing with a risk-based thinking, encourages internal auditors to develop more attention in this preponderant area on the present day. Hence, with this study, we intended to answer the question "How do Portuguese Internal Auditors perceive the Business Interruption Risk", with the purpose of analysing the risk management process of business interruption, analysing the internal auditor's sensitivity to the risk of business disruption and the impact of that risk. The study was conducted on internal auditors of the companies registered in IPAI. As the main results found, the weakness of the risk management process of business interruption is highlighted, although there is risk recognition.
Risk is a part of the day-to-day in organizations, and today, more than ever, it must be managed in a conscious manner. After all, the business interruption risk is real, it consists of the risk that the turnover will be negatively affected due to a sum of risks. In view of the evolution and relevant role that internal control and risk management have adopted as a management tool, it is increasingly beneficial for organizations to have appropriate risk management and internal control systems, aligned with each other and integrating them into their chain of value and in their business processes. Internal auditing with a risk-based thinking, encourages internal auditors to develop more attention in this preponderant area on the present day. Hence, with this study, we intended to answer the question "How do Portuguese Internal Auditors perceive the Business Interruption Risk", with the purpose of analysing the risk management process of business interruption, analysing the internal auditor's sensitivity to the risk of business disruption and the impact of that risk. The study was conducted on internal auditors of the companies registered in IPAI. As the main results found, the weakness of the risk management process of business interruption is highlighted, although there is risk recognition.
Description
Esta versão contém as críticas e sugestões dos elementos do júri
Keywords
Risco Risco de interrupção do negócio Gestão do risco Auditoria interna Risk Risk management Internal Audit Business Interruption Risk