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Num contexto em que a transparência e a confiança são pilares fundamentais da gestão organizacional, a presente dissertação analisa o papel da Auditoria, com especial enfoque na Auditoria Interna (AI) e no Controlo Interno (CI), enquanto instrumentos estratégicos para a promoção da eficiência e da fiabilidade nas organizações. O estudo procura compreender de que forma a AI contribui para o fortalecimento do CI e para a melhoria dos processos de gestão, considerando as diferenças na aplicação destes mecanismos entre Pequenas e Médias Empresas (PME) e Grandes Empresas (GE).
Recorrendo a uma abordagem quantitativa, foi aplicado um questionário a 92 empresas, obtendo-se 123 respostas válidas, que permitiram testar empiricamente as hipóteses formuladas. Os resultados evidenciam que, nas GE, a AI assume um papel mais formal e estratégico, refletindo-se em Sistemas de Controlo Interno (SCI) robustos e monitorizados. Nas PME, apesar de reconhecida a importância dos controlos, a limitação de recursos e a centralização das decisões conduzem a práticas menos formalizadas, mas frequentemente mais flexíveis e adaptáveis.
Conclui-se que a integração entre AI e o CI é essencial para aumentar a eficácia, fiabilidade e sustentabilidade das organizações, sendo que a adoção de mecanismos de controlo ajustados à dimensão e complexidade de cada empresa contribui para uma gestão mais informada, transparente e orientada para a criação de valor.
In a context where transparency and trust are fundamental pillars of organizational management, this dissertation examines the role of Auditing, with a particular focus on Internal Auditing (IA) and Internal Control (IC), as strategic instruments for promoting efficiency and reliability within organizations. The study seeks to understand how IA contributes to strengthening IC and improving management processes, considering the differences in the application of these mechanisms between Small and Medium-Sized Enterprises (SMEs) and Large Enterprises (LEs). Using a quantitative approach, a questionnaire was administered to 92 companies, resulting in 123 valid responses that allowed for the empirical testing of the proposed hypotheses. The findings reveal that, in LEs, IA assumes a more formal and strategic role, reflected in robust and closely monitored internal control systems. In Internal Control Systems (SMEs), although the importance of controls is recognized, limited resources and centralized decision-making lead to less formalized practices that are often more flexible and adaptable. It is concluded that the integration between IA and IC is essential to enhance the effectiveness, reliability, and sustainability of organizations. The adoption of control mechanisms tailored to the size and complexity of each company contributes to more informed, transparent, and value-oriented management.
In a context where transparency and trust are fundamental pillars of organizational management, this dissertation examines the role of Auditing, with a particular focus on Internal Auditing (IA) and Internal Control (IC), as strategic instruments for promoting efficiency and reliability within organizations. The study seeks to understand how IA contributes to strengthening IC and improving management processes, considering the differences in the application of these mechanisms between Small and Medium-Sized Enterprises (SMEs) and Large Enterprises (LEs). Using a quantitative approach, a questionnaire was administered to 92 companies, resulting in 123 valid responses that allowed for the empirical testing of the proposed hypotheses. The findings reveal that, in LEs, IA assumes a more formal and strategic role, reflected in robust and closely monitored internal control systems. In Internal Control Systems (SMEs), although the importance of controls is recognized, limited resources and centralized decision-making lead to less formalized practices that are often more flexible and adaptable. It is concluded that the integration between IA and IC is essential to enhance the effectiveness, reliability, and sustainability of organizations. The adoption of control mechanisms tailored to the size and complexity of each company contributes to more informed, transparent, and value-oriented management.
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Auditoria interna Controlo interno Pequenas e médias empresas Grandes empresas Internal Auditing Internal Control Small and Medium-Sized Enterprises Large Enterprises