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Abstract(s)
Atualmente, devido à crescente evolução do mercado empresarial a Auditoria Interna tem
sofrido diversas alterações que contribuem para a sua melhoria contínua e tornam possível
efetuar uma correta avaliação acerca da eficiência e eficácia da Gestão e, em simultâneo,
apoia as empresas na prevenção de situações que fragilizem o seu controlo interno. Deste
modo, a Auditoria Interna tem vindo a contribuir de forma significativa para o sucesso das
Organizações e, consequentemente, para a melhoria da qualidade das decisões da Gestão das
empresas.
Como tal, o presente trabalho de investigação tem como objetivo avaliar a importância da
Auditoria Interna para a Gestão e o seu contributo para a melhoria do funcionamento das
organizações.
Nesse sentido, foi efetuado um questionário como forma de obter a validação das hipóteses
de estudo, ao qual foram obtidas 111 respostas. Foi, então, elaborada uma análise estatística
descritiva, na qual foi evidenciada graficamente a opinião dos inquiridos face às perguntas
de investigação e às hipóteses de estudo. Posteriormente, através da análise dos histogramas
relativos às hipóteses de estudo, foi colocada em causa a existência de uma distribuição
normal das variáveis. Tornou-se, então, necessário efetuar testes à normalidade da população
que, por sua vez, comprovaram a inexistência de uma distribuição normal da população.
Deste modo, e como forma de retirar as devidas conclusões, foram testadas as quatro
hipóteses de estudo através do teste de Correlação de Spearman. Por fim, tornou-se evidente
que a totalidade das hipóteses de estudo foram validadas, o que deu origem a uma conclusão
favorável no que respeita à importância que a Auditoria Interna tem para a Gestão e o seu
contributo para a melhoria do funcionamento das Organizações.
Nowadays, due to the enterprise market growing, the Internal Audit have been suffering several changes as a continued improvement and become possible do a right evaluation about its management efficiency and efficacy and, simultaneously, give support to the companies on the prevention of situations that provoke internal control fragility. In this way, the Internal Audit have giving a significant way of success to the organizations and, consequently, to quality improvement on the company's management choices. So, this actual investigation has the main goal evaluate the Internal Audit importance to the Management and its contribution on the organizations working improvement. In this way, a questionnaire was carried out to obtain the validation of the study hypotheses, to which 111 responses were applied. A descriptive statistical analysis was then carried out, in which the people opinion was graphically evidenced regarding the research questions and the study hypotheses. Subsequently, through the analysis of the histograms relating to the study hypotheses, the existence of a normal distribution of the variables was called into question. It then became necessary to carry out tests on the normality of the population, which, in turn, proved the inexistence of a normal distribution of the population. Then the four study hypotheses were tested using the Spearman Correlation test. Finally, it became evident that all the study hypotheses were validated, which gave rise to a favorable conclusion regarding the importance of Internal Audit has for Management and its contribution to improving the functioning of Organizations.
Nowadays, due to the enterprise market growing, the Internal Audit have been suffering several changes as a continued improvement and become possible do a right evaluation about its management efficiency and efficacy and, simultaneously, give support to the companies on the prevention of situations that provoke internal control fragility. In this way, the Internal Audit have giving a significant way of success to the organizations and, consequently, to quality improvement on the company's management choices. So, this actual investigation has the main goal evaluate the Internal Audit importance to the Management and its contribution on the organizations working improvement. In this way, a questionnaire was carried out to obtain the validation of the study hypotheses, to which 111 responses were applied. A descriptive statistical analysis was then carried out, in which the people opinion was graphically evidenced regarding the research questions and the study hypotheses. Subsequently, through the analysis of the histograms relating to the study hypotheses, the existence of a normal distribution of the variables was called into question. It then became necessary to carry out tests on the normality of the population, which, in turn, proved the inexistence of a normal distribution of the population. Then the four study hypotheses were tested using the Spearman Correlation test. Finally, it became evident that all the study hypotheses were validated, which gave rise to a favorable conclusion regarding the importance of Internal Audit has for Management and its contribution to improving the functioning of Organizations.
Description
Keywords
Auditoria interna Gestão Criação de valor Tomada de decisão Internal audit Decision making Value creation Management