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Abstract(s)
Ao longo dos últimos anos a Auditoria Interna tem vindo a tornar-se cada vez
mais importante para as organizações. Esta tem ajudado as organizações a alcançar os
objetivos traçados. Porém, para que estes objetivos sejam concretizados, é necessária,
na maioria dos casos, a intervenção dos colaboradores da organização. Assim, isto pode
levar a que por vezes o colaborador mude o seu comportamento, uma vez que a AI tem
como objetivo dar maior credibilidade à organização e ajudar a criar valor perante os
stakeholders.
Neste seguimento, a presente investigação tenciona entender se a Auditoria
Interna tem influência no comportamento dos colaboradores da área de contabilidade
numa organização ligada ao setor automóvel. As hipóteses foram definidas com base
nas questões de investigação levantadas através do que foi descrito na revisão da
literatura.
A metodologia de investigação utilizada para este estudo foi o método
quantitativo; este foi utilizado por se considerar o mais adequado para o estudo
realizado. Assim este método consistiu na elaboração de um inquérito posteriormente
distribuído pelos colaboradores dos departamentos de contabilidade da organização
estudada.
Por último, após a recolha dos inquéritos foi feita a análise dos dados, através do
tratamento estatístico, apoiado pela estatística descritiva e inferencial. Assim, foi
possível testar as hipóteses formuladas podendo a partir desta análise retirar algumas
conclusões.
Como principal conclusão apontamos que a AI tem influência no
comportamento dos colaboradores.
For the last few years the Internal Audit has become an important tool for organizations/companies. It has helped them to reach their goals. But, for these goals to be reached, an involvement from the employees it is necessary in most cases. Therefore, it is possible a change in behavior from the employees, since the IA aims at increasing the organization/company credibility and to create value for the stakeholders. The present paper aims at comprehending if the IA has influence in the behavior of employees in the accounting department of an automotive sector company. The hypotheses were defined based on the research questions posed by the review of literature. It was used a methodology of research based on the quantitative method because it is the most adequate for the type of study being done. The method consisted in the creation of an inquiry that was distributed and then filled by the employees of said company. Having the inquiries filled, a data analysis was made through the statistical processing of the data, backed by the descriptive statistics and inferential statistics. Thus, it was possible to do the assessment of the questioning hypotheses originating some conclusions. The IA has influence over the behavior of employees is the key conclusion of this study.
For the last few years the Internal Audit has become an important tool for organizations/companies. It has helped them to reach their goals. But, for these goals to be reached, an involvement from the employees it is necessary in most cases. Therefore, it is possible a change in behavior from the employees, since the IA aims at increasing the organization/company credibility and to create value for the stakeholders. The present paper aims at comprehending if the IA has influence in the behavior of employees in the accounting department of an automotive sector company. The hypotheses were defined based on the research questions posed by the review of literature. It was used a methodology of research based on the quantitative method because it is the most adequate for the type of study being done. The method consisted in the creation of an inquiry that was distributed and then filled by the employees of said company. Having the inquiries filled, a data analysis was made through the statistical processing of the data, backed by the descriptive statistics and inferential statistics. Thus, it was possible to do the assessment of the questioning hypotheses originating some conclusions. The IA has influence over the behavior of employees is the key conclusion of this study.
Description
Keywords
Auditoria Auditoria Interna Comportamento Contabilidade Audit Accounting Internal audit Behaviour