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Authors
Abstract(s)
A aliança entre o desenvolvimento do sistema financeiro e a globalização da economia
veio trazer uma necessidade de obtenção de informação não só útil como atempada,
que tem vindo a crescer ao longo do tempo. Assim, os gestores das organizações têm a
oportunidade de tomar as decisões mais acertadas e as melhores para a consecução
tanto dos objetivos como para o desenvolvimento de estratégias.
A crescente complexidade dos negócios, a regulamentação acresida e os avanços na
aplicação das tecnologias da informação, são fatores que determinam oportunidades e
desafios crescentes à atividade desenvolvida pelos auditores internos.
E é neste contexto que a Auditoria Interna surge; auditando todos os procedimentos
relacionados com o reporte financeiro, mas também, os restantes procedimentos
relativos ao Controlo Interno, a Auditoria Interna assume uma função de máxima
relevância ao promover um controlo tão amplo e completo quanto possível de toda a
organização. Assim, assumindo-se a importância da Auditoria Interna como garante da
eficaz gestão das organizações (permitindo aumentar a qualidade e fiabilidade da
informação que serve de suporte à ação dos gestores), elegeu-se como principal objetivo
desta dissertação o estudo da existência e a forma de implementação da Auditoria
Interna nas empresas portuguesas. Pretendeu-se, através de uma análise quantitativa
tendo por suporte o questionário, aferir da existência de serviços de Auditoria Interna
nas empresas portuguesas relacionando-a com a dimensão, o grau de
internacionalização e os Sistemas de Controlo Interno.
Os resultados mostram que a maioria das empresas analisadas dispõem de Serviço de
Auditoria Interna (SAI) e, consequentemente, implementam a maior parte dos
procedimentos inquiridos. Há um relacionamento positivo entre a dimensão da empresa
e a existência de um departamento de Auditoria Interna, pelo que este assume uma
posição essencial nas organizações de grandes dimensões. O tipo de Auditoria Interna
desenvolvida está relacionada com a dimensão, pelo que nos permitiu concluir que à
medida que a dimensão aumenta, a probabilidade de efetuar Auditorias de natureza
ambiental também. Contudo, os resultados são inconclusivos no que respeita à relação
entre existência de um departamento de Auditoria Interna e o grau de internacionalização das empresas, o mesmo acontece no que respeita à relação entre a
existência de um departamento de Auditoria Interna e o cumprimento dos requisitos e
normas do Sistema de Controlo Interno.
Assim sendo, podemos concluir que as empresas ainda têm um longo caminho a
percorrer em relação à Auditoria Interna e toda a sua envolvente.
The alliance between the development of the financial system and the globalisation of the economy made the need to obtain useful and in time information, and it has been growing over time. Thus, organisation managers have the change to make better decisions to achieve their goals and to develop strategies. The growing complexity of business, the increasing amount of regulations and the development in the application of information technology are factors that determine opportunities and new challenges to the activity carried out by the internal auditors. It is in this context that the Internal Audit arises; auditing all procedures related to financial reporting and also the other procedures for Internal Control. Internal Audit is of utmost importance function to promote a control as broad and complete as possible of the entire organisation. Thus, assuming the importance of Internal Audit in ensuring the effective management of organisations (allowing to increase the quality and reliability of information that serves to support the decision makers). The main objective of this dissertation is to study the existence and the form of implementation of Internal Audit in Portuguese companies. Quantitative analysis was applied to interpret the results of a questionnaire, relating the existence of internal audit services in Portuguese companies with their dimension, internationalization and internal control systems. The results show that most of the companies studied have Internal Audit Service, and thus implement the procedures considered. There is a positive correlation between the dimension of the firm and the existence of an Internal Audit Department. The type of Internal Audit developed is related to dimension, what allows us to conclude that if the dimension increases, the probability of performing environmental audits also increases. However, the results are inconclusive regarding the correlation between the existence of an Internal Audit Department and the level of internationalization of the companies, the same is true regarding the correlation between the existence of an Internal Audit Department and the compliance with legal requirements. In this scenario, we can conclude that companies still have a long way to go in relation to what Internal Audit is concerned.
The alliance between the development of the financial system and the globalisation of the economy made the need to obtain useful and in time information, and it has been growing over time. Thus, organisation managers have the change to make better decisions to achieve their goals and to develop strategies. The growing complexity of business, the increasing amount of regulations and the development in the application of information technology are factors that determine opportunities and new challenges to the activity carried out by the internal auditors. It is in this context that the Internal Audit arises; auditing all procedures related to financial reporting and also the other procedures for Internal Control. Internal Audit is of utmost importance function to promote a control as broad and complete as possible of the entire organisation. Thus, assuming the importance of Internal Audit in ensuring the effective management of organisations (allowing to increase the quality and reliability of information that serves to support the decision makers). The main objective of this dissertation is to study the existence and the form of implementation of Internal Audit in Portuguese companies. Quantitative analysis was applied to interpret the results of a questionnaire, relating the existence of internal audit services in Portuguese companies with their dimension, internationalization and internal control systems. The results show that most of the companies studied have Internal Audit Service, and thus implement the procedures considered. There is a positive correlation between the dimension of the firm and the existence of an Internal Audit Department. The type of Internal Audit developed is related to dimension, what allows us to conclude that if the dimension increases, the probability of performing environmental audits also increases. However, the results are inconclusive regarding the correlation between the existence of an Internal Audit Department and the level of internationalization of the companies, the same is true regarding the correlation between the existence of an Internal Audit Department and the compliance with legal requirements. In this scenario, we can conclude that companies still have a long way to go in relation to what Internal Audit is concerned.
Description
Keywords
Auditoria interna Sistema de controlo interno Análise quantitativa Empresas portuguesas Quantitative analysis Portuguese organizations Internal auditing Internal control system