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Advisor(s)
Abstract(s)
O crescimento das empresas, fruto do fenómeno da globalização aliado aos avanços tecnológicos, remetem-nos para a dificuldade em controlar todas as operações ligadas à atividade das empresas por um grupo reduzido de pessoas. A forte exposição das empresas à competitividade dos mercados leva as organizações, cada vez mais, a terem acesso a informações úteis atempadamente que permita aos gestores procurarem alternativas de reduzir custos, identificar oportunidades de maximização de proveitos e de melhorar a eficácia e eficiência da gestão da organização, potenciando a criação de valor para os stakeholders.
Na presente dissertação, é discutido o propósito e o papel da Auditoria Interna assim como a sua importância em termos de criação de valor numa organização. Para tal, efetuou-se a revisão de literatura e pesquisa de estudos existentes bem como formas de reflexão sobre o papel atual da Auditoria Interna e formas de criação e maximização de valor nas organizações.
Para aferir sobre qual o contributo que a Auditoria Interna proporciona ás organizações, realizou-se um questionário, tendo por base o universo da revista “100 Maiores Empresas dos Açores” com dados respeitantes ao ano de 2018.
The growth of companies, the result of the phenomenon of globalization combined with technological advances, leads us to the difficulty in controlling all operations related to the activity of companies by a small group of people. The strong exposure of companies to the competitiveness of markets increasingly leads organizations to have access to useful information in a timely manner that allows managers to look for alternatives to reduce costs, identify opportunities for maximizing profits and to improve the effectiveness and efficiency of information management. organization, enhancing value creation for stakeholders. In the present monograph, the purpose and role of Internal Audit was discussed, as well as its importance in terms of creating value in an organization. To this end, a review of the literature and research of existing studies was carried out, as well as ways of reflecting on the current role of Internal Audit and ways of creating and maximizing value in organizations. In order to assess the contribution that Internal Audit provides to organizations, a questionnaire was carried out, based on the universe of the magazine “100 Largest Companies in the Azores” with data relating to the year 2018.
The growth of companies, the result of the phenomenon of globalization combined with technological advances, leads us to the difficulty in controlling all operations related to the activity of companies by a small group of people. The strong exposure of companies to the competitiveness of markets increasingly leads organizations to have access to useful information in a timely manner that allows managers to look for alternatives to reduce costs, identify opportunities for maximizing profits and to improve the effectiveness and efficiency of information management. organization, enhancing value creation for stakeholders. In the present monograph, the purpose and role of Internal Audit was discussed, as well as its importance in terms of creating value in an organization. To this end, a review of the literature and research of existing studies was carried out, as well as ways of reflecting on the current role of Internal Audit and ways of creating and maximizing value in organizations. In order to assess the contribution that Internal Audit provides to organizations, a questionnaire was carried out, based on the universe of the magazine “100 Largest Companies in the Azores” with data relating to the year 2018.
Description
Keywords
Auditoria interna Criação de valor Gestão de risco Maximização de proveitos Internal audit Risk management Creating value Maximizing profits