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O impacto do alinhamento estratégico entre auditoria interna e a gestão de recursos humanos na eficiência organizacional
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O presente estudo teve como objetivo analisar o papel da Auditoria Interna na relação entre a orientação estratégica dos Recursos Humanos e o desempenho organizacional percecionado, no contexto de organizações contemporâneas. Partindo da articulação entre a Visão Baseada em Recursos (RBV) e a Teoria Institucional, foi desenvolvido um modelo conceptual que integra quatro constructos principais: a orientação estratégica dos Recursos Humanos (SHRM), o alinhamento estratégico entre a Gestão de Recursos Humanos e a Auditoria Interna (ALIGN), a eficácia da Auditoria Interna (IAE) e o desempenho organizacional percecionado (PERF).
A investigação seguiu uma abordagem quantitativa, recorrendo a um inquérito por questionário aplicado a uma amostra de 403 participantes. Para a análise dos dados, foram utilizadas regressões lineares e análise de mediação.
Os resultados demonstram que a orientação estratégica dos Recursos Humanos influencia positivamente o alinhamento entre a Gestão de Recursos Humanos e a Auditoria Interna, o qual, por sua vez, tem um impacto positivo na eficácia da Auditoria Interna. Verificou-se ainda que a eficácia da Auditoria Interna influencia positivamente o desempenho organizacional percecionado. No entanto, o efeito mediador da Auditoria Interna não foi estatisticamente significativo.
Conclui-se que a criação de valor organizacional decorre sobretudo de efeitos diretos da orientação estratégica dos Recursos Humanos, sendo o papel mediador da Auditoria Interna limitado neste modelo. Estes resultados reforçam a importância da integração entre funções organizacionais, mas sugerem que a Auditoria Interna atua mais como mecanismo de suporte do que como canal de transmissão principal do impacto da GRH no desempenho.
The objective of this study was to analyze the role of Internal Audit in the relationship between the strategic orientation of Human Resources and perceived organizational performance, in the context of contemporary organizations. Based on the integration of Resource-Based View (RBV) and Institutional Theory, a conceptual model was developed that integrates four main constructs: the strategic orientation of Human Resources (SHRM), the strategic alignment between Human Resources Management and Internal Audit (ALIGN), the effectiveness of Internal Audit (IAE), and perceived organizational performance (PERF). The research followed a quantitative approach, using a questionnaire survey administered to a sample of 403 participants. Linear regressions and mediation analysis were used for data analysis. The results demonstrate that the strategic orientation of Human Resources positively influences the alignment between Human Resources Management and Internal Audit, which, in turn, has a positive impact on the effectiveness of Internal Audit. It was also found that the effectiveness of Internal Audit positively influences perceived organizational performance. However, the mediating effect of Internal Audit was not statistically significant. It is concluded that organizational value creation stems primarily from the direct effects of the strategic orientation of Human Resources, with the mediating role of Internal Audit being limited in this model. These results reinforce the importance of integration among organizational functions but suggest that Internal Audit acts more as a support mechanism than as the primary channel through which the impact of HRM on performance is transmitted.
The objective of this study was to analyze the role of Internal Audit in the relationship between the strategic orientation of Human Resources and perceived organizational performance, in the context of contemporary organizations. Based on the integration of Resource-Based View (RBV) and Institutional Theory, a conceptual model was developed that integrates four main constructs: the strategic orientation of Human Resources (SHRM), the strategic alignment between Human Resources Management and Internal Audit (ALIGN), the effectiveness of Internal Audit (IAE), and perceived organizational performance (PERF). The research followed a quantitative approach, using a questionnaire survey administered to a sample of 403 participants. Linear regressions and mediation analysis were used for data analysis. The results demonstrate that the strategic orientation of Human Resources positively influences the alignment between Human Resources Management and Internal Audit, which, in turn, has a positive impact on the effectiveness of Internal Audit. It was also found that the effectiveness of Internal Audit positively influences perceived organizational performance. However, the mediating effect of Internal Audit was not statistically significant. It is concluded that organizational value creation stems primarily from the direct effects of the strategic orientation of Human Resources, with the mediating role of Internal Audit being limited in this model. These results reinforce the importance of integration among organizational functions but suggest that Internal Audit acts more as a support mechanism than as the primary channel through which the impact of HRM on performance is transmitted.
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Palavras-chave
Auditoria Interna Gestão de Recursos Humanos Alinhamento Estratégico Desempenho Organizacional Internal Audit Human Resources Management Strategic Alignment Organizational Performance