Abstract
A atividade de auditoria interna tem passado por significativa expansão e valorização nos últimos anos. O objetivo do estudo foi avaliar a percepção de auditores internos e auditados em relação às práticas de auditoria interna de uma empresa brasileira do setor energético. A pesquisa, um estudo de caso com a utilização de fontes primárias, analisou diferentes aspectos da atividade de auditoria interna, incluindo a capacitação dos auditores e características associadas a um bom trabalho de auditoria. Auditores internos e auditados apontaram a preparação do auditor, a qualidade das recomendações de auditoria e a orientação para o risco como os fatores de maior influência sobre a qualidade do serviço de auditoria interna, corroborando o disposto na literatura. Também apresentaram percepção positiva sobre a contribuição da auditoria interna para a melhoria do desempenho dos processos, a melhoria da estrutura de controles internos e a melhoria da gestão de riscos da empresa, indicadores relevantes na avaliação da qualidade do serviço de auditoria interna. A pesquisa revelou uma considerável divergência perceptiva entre auditores e auditados no que tange à avaliação do comportamento dos auditados, que possuem uma percepção mais positiva sobre esse aspecto em comparação com os auditores. A percepção do uso de boas práticas de auditoria interna por auditores e auditados está, na maioria dos casos, coerente com os atributos de qualidade citados na literatura, indicando a presença desses atributos na avaliação da qualidade do serviço de auditoria interna.
Highlights
The expansion of markets and emergence of large organizations generate the need for stronger business structures that include norms and procedures for the management and operation of corporate processes and effective monitoring mechanisms to reduce dependence on managerial supervision
A case study was performed to analyze the perceptions of auditors and auditees of the internal auditing practices in a Brazilian company in the energy sector, comparing some of the findings with the results from previous studies on the same topic, to contribute to the consolidation of academic knowledge in this area of study
The auditees who operate in the Finance, Comptroller, Information Technology, Supplies, Human Resources, and Management areas correspond to 64% of the respondents
Summary
The expansion of markets and emergence of large organizations generate the need for stronger business structures that include norms and procedures for the management and operation of corporate processes and effective monitoring mechanisms to reduce dependence on managerial supervision. The IIA considers internal auditing to help organizations achieve their objectives through a systematic and disciplined approach to the evaluation and improvement of the effectiveness of risk management, control, and corporate governance practices This new orientation of internal auditing focuses on partnership rather than punishment, thereby requiring and causing significant changes in the behaviors and perceptions of auditors and auditees. Rossiter (2007) suggests that the evaluation of internal auditing practices should consider the following aspects: (i) adequacy of the main standard, objectives, policies, and procedures of the internal auditing activities; (ii) adherence to the standards and ethical code of the IIA; (iii) contribution to the corporate governance, risk management, and internal control processes; (iv) compliance with the applicable laws, regulations, and industrial or governmental standards; (v) continuous improvement of the auditing activities and the adoption of best practices; and (vi) operational improvement and addition of value to the company. The efficiency of internal auditing is positively related to the following: Determinant
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