Efeitos na aprendizagem para auditoria interna na mitigação do risco de corrupção nas empresas envolvidas com a Operação Lava Jato
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações do Mackenzie |
Texto Completo: | https://dspace.mackenzie.br/handle/10899/28491 |
Resumo: | Purpose: The objective of this study was to identify the learning effects for Internal Audit in mitigating the risk of corruption in the companies involved in the Lava Jato Operation, comparing before and after the event. The main references researched were: Organizational Learning and Culture, Corporate Fraud, Corruption, Lava Jato Operation, Internal Auditing, Governance, Risk and Compliance. The study is based on authors and references such as: Argyris and Schon, Abramo and Institute of Internal Auditors (IIA), Transparency International (TI), Federal Public Ministry (MPF) and the Brazilian Institute of Corporate Governance (IBGC). Design/methodology/approach: The method used to conduct the research was characterized in an explanatory research with a qualitative approach, performed with managers responsible of the Internal Auditors of the companies involved in the Lava Jato Operation, the data were collected through semi-structured and unstructured interviews and for the interpretation of the interviews content analysis was used. In view of the research. Results: its results showed that the main learning effects for Internal Audits were: (i) greater focus on mitigating the risk of corruption; (ii) prioritization of investments in people, training and technology; qualification of Internal Auditing and (iv) creation of business opportunity. Moreover, the Internal Auditing was independent in its activities, as well as the objectivity of his managers. When the subject is preparing for risk mitigation of corruption, it has been noted that Internal Auditing have had relevant preparation, but there are still opportunities for improvement. When compared to the practice of Internal Auditing with the adherence to IPPF - Audit of anti-bribery and anticorruption programs, issued by the IIA, the study points out that this adherence is partial on the part of the companies studied, since the audit of culture was little explored by the companies researched. Practical implications: It is worth highlighting that the issues explored in this study, as well its results, can contribute to the Internal Auditing to be better prepared to help mitigate the corruption risk of their respective organizations, which in practice has resulted in better structured, independent and better prepared audits to mitigate the risk of corruption . Originality/value: In the literature review, no research records were identified that addressed the Internal Auditing learning in cases of corruption. In this sense, the study also offered a scientific contribution and the formulation of new questions to be answered about Internal Auditing. |
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2021-12-15T19:38:43Z2021-12-15T19:38:43Z2019-08-02SANTOS, Antonio Carlos Maciel dos. Efeitos na aprendizagem para auditoria interna na mitigação do risco de corrupção nas empresas envolvidas com a Operação Lava Jato. 2019. 143 f. Dissertação (Mestrado em Controladoria e Finanças Empresariais) - Universidade Presbiteriana Mackenzie, São Paulo, 2019.https://dspace.mackenzie.br/handle/10899/28491Purpose: The objective of this study was to identify the learning effects for Internal Audit in mitigating the risk of corruption in the companies involved in the Lava Jato Operation, comparing before and after the event. The main references researched were: Organizational Learning and Culture, Corporate Fraud, Corruption, Lava Jato Operation, Internal Auditing, Governance, Risk and Compliance. The study is based on authors and references such as: Argyris and Schon, Abramo and Institute of Internal Auditors (IIA), Transparency International (TI), Federal Public Ministry (MPF) and the Brazilian Institute of Corporate Governance (IBGC). Design/methodology/approach: The method used to conduct the research was characterized in an explanatory research with a qualitative approach, performed with managers responsible of the Internal Auditors of the companies involved in the Lava Jato Operation, the data were collected through semi-structured and unstructured interviews and for the interpretation of the interviews content analysis was used. In view of the research. Results: its results showed that the main learning effects for Internal Audits were: (i) greater focus on mitigating the risk of corruption; (ii) prioritization of investments in people, training and technology; qualification of Internal Auditing and (iv) creation of business opportunity. Moreover, the Internal Auditing was independent in its activities, as well as the objectivity of his managers. When the subject is preparing for risk mitigation of corruption, it has been noted that Internal Auditing have had relevant preparation, but there are still opportunities for improvement. When compared to the practice of Internal Auditing with the adherence to IPPF - Audit of anti-bribery and anticorruption programs, issued by the IIA, the study points out that this adherence is partial on the part of the companies studied, since the audit of culture was little explored by the companies researched. Practical implications: It is worth highlighting that the issues explored in this study, as well its results, can contribute to the Internal Auditing to be better prepared to help mitigate the corruption risk of their respective organizations, which in practice has resulted in better structured, independent and better prepared audits to mitigate the risk of corruption . Originality/value: In the literature review, no research records were identified that addressed the Internal Auditing learning in cases of corruption. In this sense, the study also offered a scientific contribution and the formulation of new questions to be answered about Internal Auditing.Objetivo do Trabalho: Este estudo teve como objetivo demonstrar quais foram os efeitos na aprendizagem para a Auditoria Interna na mitigação do risco de corrupção nas empresas envolvidas com a Operação Lava Jato, comparando o antes e o depois do evento. Os principais referenciais pesquisados foram: Aprendizagem e Cultura Organizacional, Fraudes Corporativas, Corrupção, Operação Lava Jato, Auditoria Interna, Governança, Riscos e Compliance. Destacaram-se, entre outros autores: Argyris e Schon, Abramo e órgãos, como: Instituto dos Auditores Internos (IIA), Transparência Internacional (TI), Ministério Público Federal (MPF) e o Instituto Brasileiro de Governança Corporativa (IBGC). Design/metodologia/abordagem: O método aplicado para a realização da pesquisa caracterizou-se por uma pesquisa explicativa com abordagem qualitativa, realizada com responsáveis das Auditorias Internas das empresas envolvidas na operação Lava Jato. Os dados foram coletados mediante entrevistas semiestruturada e não estruturada e, para a interpretação das entrevistas, foi utilizada a análise de conteúdo. Resultados: Concluiu-se que os principais efeitos de aprendizados para as Auditorias interna, foram: (i) maior foco na mitigação do risco de corrupção; (ii) priorização de investimentos em aumento de pessoal; treinamentos e tecnologia; (iii) melhoria da eficiência e da qualificação da Auditoria Interna, e (iv) criação de oportunidade de negócio. Também foi possível concluir que as Auditorias Internas se demostraram independentes em suas atuações, bem como ficou clara a objetividade de seus respectivos responsáveis. Quando o assunto é a preparação para mitigação de risco de corrupção, observou-se que as Auditorias Internas têm tido preparação relevante, mas ainda existem oportunidades para melhorar. Quando comparada a prática das Auditorias Internas com a aderência ao IPPF – Auditoria de Programas antissuborno e anticorrupção, emitida pelo IIA, concluiu-se que essa aderência é parcial por parte das empresas pesquisadas, uma vez que a auditoria de cultura foi pouco explorada pelas empresas pesquisadas. Implicações práticas: Este trabalho possibilitará que as Auditorias Internas de outras organizações utilizem como referências o resultado da pesquisa para ajudar suas empresas a mitigarem o risco de corrupção, que na prática resultou em Auditorias mais bem estruturadas, independentes e mais preparadas para mitigação do risco de corrupção. Originalidade e contribuições: Na revisão da literatura, não identificou-se registros de pesquisa que tivesse abordado o aprendizado da Auditoria Interna em casos de corrupção. Nesse sentido, o estudo também ofereceu uma contribuição cientifica e a formulação de novas perguntas a serem respondidas sobre a Auditoria Interna.application/pdfporUniversidade Presbiteriana MackenzieControladoria e Finanças EmpresariaisUPMBrasilCentro de Ciências Sociais e Aplicadas (CCSA)http://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessauditoria internaaprendizagem organizacionalcorrupçãoOperação Lava JatoCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISEfeitos na aprendizagem para auditoria interna na mitigação do risco de corrupção nas empresas envolvidas com a Operação Lava Jatoinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisSegura, Liliane Cristinahttp://lattes.cnpq.br/0668174679142137Vasconcelos, Ana Lucia Fontes de SouzaImoniana, Joshua Onome.Santos, Antonio Edson Maciel dosinternal auditingorganizational learningcorruptionLava Jato Operationreponame:Biblioteca Digital de Teses e Dissertações do 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Digital de Teses e Dissertaçõeshttp://tede.mackenzie.br/jspui/PRI |
dc.title.por.fl_str_mv |
Efeitos na aprendizagem para auditoria interna na mitigação do risco de corrupção nas empresas envolvidas com a Operação Lava Jato |
title |
Efeitos na aprendizagem para auditoria interna na mitigação do risco de corrupção nas empresas envolvidas com a Operação Lava Jato |
spellingShingle |
Efeitos na aprendizagem para auditoria interna na mitigação do risco de corrupção nas empresas envolvidas com a Operação Lava Jato Santos, Antonio Edson Maciel dos auditoria interna aprendizagem organizacional corrupção Operação Lava Jato CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Efeitos na aprendizagem para auditoria interna na mitigação do risco de corrupção nas empresas envolvidas com a Operação Lava Jato |
title_full |
Efeitos na aprendizagem para auditoria interna na mitigação do risco de corrupção nas empresas envolvidas com a Operação Lava Jato |
title_fullStr |
Efeitos na aprendizagem para auditoria interna na mitigação do risco de corrupção nas empresas envolvidas com a Operação Lava Jato |
title_full_unstemmed |
Efeitos na aprendizagem para auditoria interna na mitigação do risco de corrupção nas empresas envolvidas com a Operação Lava Jato |
title_sort |
Efeitos na aprendizagem para auditoria interna na mitigação do risco de corrupção nas empresas envolvidas com a Operação Lava Jato |
author |
Santos, Antonio Edson Maciel dos |
author_facet |
Santos, Antonio Edson Maciel dos |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Segura, Liliane Cristina |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/0668174679142137 |
dc.contributor.referee1.fl_str_mv |
Vasconcelos, Ana Lucia Fontes de Souza |
dc.contributor.referee2.fl_str_mv |
Imoniana, Joshua Onome |
dc.contributor.authorLattes.fl_str_mv |
. |
dc.contributor.author.fl_str_mv |
Santos, Antonio Edson Maciel dos |
contributor_str_mv |
Segura, Liliane Cristina Vasconcelos, Ana Lucia Fontes de Souza Imoniana, Joshua Onome |
dc.subject.por.fl_str_mv |
auditoria interna aprendizagem organizacional corrupção Operação Lava Jato |
topic |
auditoria interna aprendizagem organizacional corrupção Operação Lava Jato CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
Purpose: The objective of this study was to identify the learning effects for Internal Audit in mitigating the risk of corruption in the companies involved in the Lava Jato Operation, comparing before and after the event. The main references researched were: Organizational Learning and Culture, Corporate Fraud, Corruption, Lava Jato Operation, Internal Auditing, Governance, Risk and Compliance. The study is based on authors and references such as: Argyris and Schon, Abramo and Institute of Internal Auditors (IIA), Transparency International (TI), Federal Public Ministry (MPF) and the Brazilian Institute of Corporate Governance (IBGC). Design/methodology/approach: The method used to conduct the research was characterized in an explanatory research with a qualitative approach, performed with managers responsible of the Internal Auditors of the companies involved in the Lava Jato Operation, the data were collected through semi-structured and unstructured interviews and for the interpretation of the interviews content analysis was used. In view of the research. Results: its results showed that the main learning effects for Internal Audits were: (i) greater focus on mitigating the risk of corruption; (ii) prioritization of investments in people, training and technology; qualification of Internal Auditing and (iv) creation of business opportunity. Moreover, the Internal Auditing was independent in its activities, as well as the objectivity of his managers. When the subject is preparing for risk mitigation of corruption, it has been noted that Internal Auditing have had relevant preparation, but there are still opportunities for improvement. When compared to the practice of Internal Auditing with the adherence to IPPF - Audit of anti-bribery and anticorruption programs, issued by the IIA, the study points out that this adherence is partial on the part of the companies studied, since the audit of culture was little explored by the companies researched. Practical implications: It is worth highlighting that the issues explored in this study, as well its results, can contribute to the Internal Auditing to be better prepared to help mitigate the corruption risk of their respective organizations, which in practice has resulted in better structured, independent and better prepared audits to mitigate the risk of corruption . Originality/value: In the literature review, no research records were identified that addressed the Internal Auditing learning in cases of corruption. In this sense, the study also offered a scientific contribution and the formulation of new questions to be answered about Internal Auditing. |
publishDate |
2019 |
dc.date.issued.fl_str_mv |
2019-08-02 |
dc.date.accessioned.fl_str_mv |
2021-12-15T19:38:43Z |
dc.date.available.fl_str_mv |
2021-12-15T19:38:43Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/masterThesis |
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dc.identifier.citation.fl_str_mv |
SANTOS, Antonio Carlos Maciel dos. Efeitos na aprendizagem para auditoria interna na mitigação do risco de corrupção nas empresas envolvidas com a Operação Lava Jato. 2019. 143 f. Dissertação (Mestrado em Controladoria e Finanças Empresariais) - Universidade Presbiteriana Mackenzie, São Paulo, 2019. |
dc.identifier.uri.fl_str_mv |
https://dspace.mackenzie.br/handle/10899/28491 |
identifier_str_mv |
SANTOS, Antonio Carlos Maciel dos. Efeitos na aprendizagem para auditoria interna na mitigação do risco de corrupção nas empresas envolvidas com a Operação Lava Jato. 2019. 143 f. Dissertação (Mestrado em Controladoria e Finanças Empresariais) - Universidade Presbiteriana Mackenzie, São Paulo, 2019. |
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https://dspace.mackenzie.br/handle/10899/28491 |
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Universidade Presbiteriana Mackenzie |
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