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Proposta de manual de auditoria interna: Empresa β
| Nome: | Descrição: | Tamanho: | Formato: | |
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| Pedido da empresa | 1.11 MB | Adobe PDF |
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Resumo(s)
O presente projeto visa a apresentação do trabalho desenvolvido na Empresa β, após identificada a ausência de um Departamento de Auditoria Interna. Esta lacuna resultou na exposição e aprovação da proposta de formulação de um Manual de Auditoria Interna adaptado às necessidades da empresa.
Para isto, recorreu-se à metodologia de investigação Action Research que, caracterizada pela sua natureza participativa, permitiu a contribuição ativa da Empresa β no desenvolvimento do Manual, assegurando desta forma a sua relevância prática e maior probabilidade de sucesso na sua implementação.
Ao longo do trabalho realizado, conclui-se que a metodologia eleita se revela uma mais-valia, tal como esperado, por permitir a entrega de um produto final “à medida” da Empresa β. Foram compreendidos pela Administração da Empresa β os benefícios inerentes à Função de Auditoria Interna para todo o grupo, principalmente na tempestividade da informação prestada e no apoio à tomada de decisão. Foi ainda possível confirmar que, em consonância com a literatura, os fatores que mais pesam aquando da adoção voluntária da Função de Auditoria Interna são o valor acrescentado, o tamanho da empresa, o volume de negócios e a possibilidade de reduzir custos com atividades de Auditorias Externas.
No futuro, será enriquecedora para a comunidade académica a realização de projetos que não estejam limitados temporalmente, de forma que permitam o acompanhamento da implementação total da Função de Auditoria Interna e a mensuração real do valor acrescentado à empresa, recorrendo para esse efeito a Key Performance Indicators.
This project aims to present the work carried out at Company β, after identifying the absence of an Internal Audit Department. This gap resulted in the presentation and approval of a proposal to develop an Internal Audit Manual tailored to the company's needs. To this end, the Action Research methodology was used, which, characterized by its participatory nature, allowed Company β to actively contribute to the development of the Manual, thus ensuring its practical relevance and greater likelihood of successful implementation. Throughout the work carried out, it was concluded that the chosen methodology proved to be an added value, as expected, by allowing the delivery of a final product “ made to measure” for Company β. The management of Company β understood the benefits inherent in the Internal Audit Function for the entire group, mainly in terms of the timeliness of the information provided and support for decision-making. It was also possible to confirm that, in line with the literature, the factors that weigh most heavily when voluntarily adopting the Internal Audit Function are added value, company size, turnover, and the possibility of reducing costs with External Audit activities. In the future, it will be enriching for the academic community to carry out projects that are not limited in time, so that they allow the monitoring of the full implementation of the Internal Audit Function and the real measurement of the added value to the company, using Key Performance Indicators for this purpose.
This project aims to present the work carried out at Company β, after identifying the absence of an Internal Audit Department. This gap resulted in the presentation and approval of a proposal to develop an Internal Audit Manual tailored to the company's needs. To this end, the Action Research methodology was used, which, characterized by its participatory nature, allowed Company β to actively contribute to the development of the Manual, thus ensuring its practical relevance and greater likelihood of successful implementation. Throughout the work carried out, it was concluded that the chosen methodology proved to be an added value, as expected, by allowing the delivery of a final product “ made to measure” for Company β. The management of Company β understood the benefits inherent in the Internal Audit Function for the entire group, mainly in terms of the timeliness of the information provided and support for decision-making. It was also possible to confirm that, in line with the literature, the factors that weigh most heavily when voluntarily adopting the Internal Audit Function are added value, company size, turnover, and the possibility of reducing costs with External Audit activities. In the future, it will be enriching for the academic community to carry out projects that are not limited in time, so that they allow the monitoring of the full implementation of the Internal Audit Function and the real measurement of the added value to the company, using Key Performance Indicators for this purpose.
Descrição
Palavras-chave
Auditoria interna Eficácia Valor acrescentado Implementação Qualidade Internal audit Efectiveness Added value Implementation Quality