Contribuição da auditoria operacional nas maiores empresas do Rio Grande do Sul
Kaydedildi:
| Yazar: | |
|---|---|
| Yayın Tarihi: | 2022 |
| Materyal Türü: | Bachelor thesis |
| Dil: | por |
| Kaynak: | Repositório Institucional da UPF |
| Download full: | https://repositorio.upf.br/handle/123456789/6868 |
Özet: | In the midst of a scenario of growth and evolution, a set of strategies, planning, reliable information is sought in order to maintain an adequate control system, make assertive decisions, obtain positive results and ensure the continuity of the company. In this sense, internal auditing is a key element to help companies achieve efficiency in their activities, improve business performance, assess internal controls and manage the risk environment. This research aimed to analyze the contribution of operational auditing in the largest companies in Rio Grande do Sul. The methodology used was quantitative research, with a descriptive objective seeking a survey of data through a questionnaire, for further analysis. Therefore, among the companies that participated in the survey, totaling 13 companies, only 76.9% have an internal audit department, and among those that do not, 15.4% do not have the objective of implementing the department. One aspect to be highlighted is that among the companies that have internal auditing, 50% report that the team is insufficient to meet the demand, due to the wide range of activities. It is emphasized that the function most performed by internal auditing in companies is to identify and assist the company in the assessment, control and management of risk environments, with advancement in strategic priorities, being pointed out by 90% of the companies participating in the survey. In addition, it is also a highlight that all participating companies evaluate and monitor internal control, a task that contributes to ensuring efficiency and effectiveness in the company's operations in order to achieve the planned objectives. |