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Advisor(s)
Abstract(s)
Num mercado cada vez mais concorrencial e competitivo Ă© crucial que as empresas tomem as suas decisĂ”es baseadas em polĂticas estratĂ©gicas concretas de forma a atingirem os resultados esperados. A auditoria interna tem tido um papel fundamental na organização, procurando obter a melhor performance organizacional. As empresas e as organizaçÔes em geral tĂȘm vindo a entender a um novo nĂvel o papel da auditoria interna, considerando-a como essencial no apoio Ă gestĂŁo de processos atravĂ©s da criação e adoção de procedimentos de controlo interno eficazes.
O objeto deste estudo de investigação tem como pano de fundo as empresas classificadas como âPME ExcelĂȘnciaâ do distrito do Porto pelo menos nos Ășltimos 3 anos consecutivos (2016-2018). A revisĂŁo de literatura foi fundamental para identificar as caracterĂsticas do tecido empresarial portuguĂȘs atual. A revisĂŁo dos principais conceitos, funçÔes e competĂȘncias inerentes Ă atividade da Auditoria Interna, bem como as suas diferenças para a Auditoria Externa, sobre o controlo interno, seus objetivos e limitaçÔes, as consideradas âPME ExcelĂȘnciaâ pelo Instituto de Apoio Ă s Pequenas e MĂ©dias Empresas Ă Inovação (IAPMEI).
Ao nĂvel das metodologias utilizadas, o foco centra-se na metodologia quantitativa e no processo de recolha de dados foi utilizada a ferramenta "questionĂĄrio" com o intuito de obter a perceção dos profissionais das empresas objeto deste estudo, ao nĂvel da existĂȘncia de controlo interno e da sua relação com a manutenção do "tĂtulo" de Empresa âPME ExcelĂȘnciaâ ao longo de um determinado perĂodo.
Com base na anĂĄlise dos resultados obtidos atravĂ©s das respostas dadas ao questionĂĄrio aplicado, salienta-se que uma parte das Pequenas e MĂ©dias Empresas analisadas jĂĄ dispĂ”em de um ĂłrgĂŁo/serviço de auditoria interna bem como de departamentos/responsĂĄveis especĂficos para os Sistemas de Controlo Interno. Tendo em consideração o Sistema de Controlo Interno, as empresas atribuem elevada importĂąncia Ă sua existĂȘncia, realçando o facto de este ser uma mais-valia para o sucesso empresarial de forma a serem capazes atingir os critĂ©rios de seleção definidos e conseguirem manter esses resultados, sendo como prova disso a obtenção da certificação hĂĄ pelo menos 3 anos.
In an increasingly competitive marketplace, it is crucial that companies make their decisions based on concrete strategic policies in order to achieve the expected results. Internal audit has played a key role in the organization, seeking to achieve the best organizational performance. Businesses and organizations in general have come to understand the role of internal audit to a new level, considering it to be essential in supporting process management through the establishment and adoption of effective internal control procedures. The object of this research has as a background the companies classified as âPME ExcelĂȘnciaâ of Porto district for at least the last 3 consecutive years (2016-2018). The literature review was fundamental to identify the characteristics of the current Portuguese business. The review of the main concepts, functions and competences inherent to the Internal Audit activity, as well as their differences for the External Audit, regarding the internal control, its objectives and limitations, considered as âPME ExcelĂȘnciaâ by the Instituto de Apoio Ă s Pequenas e MĂ©dias Empresas Ă Inovação (IAPMEI). At the level of the methodologies used, the focus is on the quantitative methodology and the data collection process was used the "questionnaire" tool in order to get the perception of the professionals of the companies object of this study, the level of internal control. and its relationship to maintaining the âPME ExcelĂȘnciaâ enterprise title over a given Based on the analysis of the results obtained through the responses to the questionnaire applied, it is noted that a part of the PMEs analysed already have an internal audit body, service as well as specific departments / heads for Internal Control Systems. Considering the internal control system, companies attach high importance to its existence, emphasizing that it is an asset for business success in order to be able to meet the defined selection criterial and be able to maintain those results. as proof of this obtaining certification for at least 3 years.
In an increasingly competitive marketplace, it is crucial that companies make their decisions based on concrete strategic policies in order to achieve the expected results. Internal audit has played a key role in the organization, seeking to achieve the best organizational performance. Businesses and organizations in general have come to understand the role of internal audit to a new level, considering it to be essential in supporting process management through the establishment and adoption of effective internal control procedures. The object of this research has as a background the companies classified as âPME ExcelĂȘnciaâ of Porto district for at least the last 3 consecutive years (2016-2018). The literature review was fundamental to identify the characteristics of the current Portuguese business. The review of the main concepts, functions and competences inherent to the Internal Audit activity, as well as their differences for the External Audit, regarding the internal control, its objectives and limitations, considered as âPME ExcelĂȘnciaâ by the Instituto de Apoio Ă s Pequenas e MĂ©dias Empresas Ă Inovação (IAPMEI). At the level of the methodologies used, the focus is on the quantitative methodology and the data collection process was used the "questionnaire" tool in order to get the perception of the professionals of the companies object of this study, the level of internal control. and its relationship to maintaining the âPME ExcelĂȘnciaâ enterprise title over a given Based on the analysis of the results obtained through the responses to the questionnaire applied, it is noted that a part of the PMEs analysed already have an internal audit body, service as well as specific departments / heads for Internal Control Systems. Considering the internal control system, companies attach high importance to its existence, emphasizing that it is an asset for business success in order to be able to meet the defined selection criterial and be able to maintain those results. as proof of this obtaining certification for at least 3 years.
Description
VersĂŁo final (Esta versĂŁo contĂ©m as crĂticas e sugestĂ”es dos elementos do jĂșri)
Keywords
Auditoria Interna Controlo interno Sucesso empresarial PME excelĂȘncia Internal audit Business sucess Internal control