Proposta de um modelo para mensuração de resultado dos trabalhos de auditoria interna

• Ano de defesa: 2018
• Autor(a) principal: Guedes, Vlademir Viana
• Orientador(a): Formigoni, Henrique
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Palavras-chave em Português: auditoria interna; mensuração; resultados
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: http://dspace.mackenzie.br/handle/10899/26380

Objective of the Work: There is a great challenge in view of the complexity involved in evidencing the benefits of the internal audit function, among which is the diversity of operational processes that are part of the scope of its work. Researchers and professionals in the area of internal audit seek a way to evidence the value creation of this activity, the studies do not reach a consensus of which parameters should be used for an adequate measurement. This applied work aims to develop an empirical model of measurement that shows how much the work of internal audit adds of value to the companies. Design / Methodology / Approach: The case study was used in depth and within its real-life context. Data were collected on electronically filed documents and comprised 121 audit work. Interviews and meetings with management and auditors were carried out to establish the parameters, types, tools and main characteristics of the measurement indicators. Results: There were 187 opportunities for improvements in the operational and IT processes - IT, with values in the order of R $ 15.5 million. The corrections and improvements implemented contributed to the adequacy of internal controls, prevention of operational losses, customer complaints and possible fines / sanctions by the Regulatory Body. Practical Implications: The model allows a consolidated view of the maturity of the controls when diagnosing the processes with irregularities, which were exposed to operational losses. Creates historical basis by type of nonconformities which can be used to subsidize future audit work decisions. Originality and Contributions: This applied study developed a measurement model, which after the end of the study was implemented in the audit area of the company studied. With respect to theory, it has been shown that value creation by internal auditing can also be measured based on the results of its work.