Estudo do caso: qual é o impacto do gênero no resultado da auditoria interna?

• Autor(a) principal: Aguilera Cruz, Viviana
• Data de Publicação: 2018
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional do FGV (FGV Repositório Digital)
• Texto Completo: https://hdl.handle.net/10438/24826
• topic: Auditoria interna; Controle organizacional; Mulheres nos negócios; Relações de gênero; Administração de empresas; Auditoria interna; Controle organizacional; Mulheres nos negócios; Relações de gênero

This study investigates empirically the relationship between internal control and presence of women in the management through a study case. We construct measures of internal control for companies audited in a multinational firm between 2015 and 2017. Using this three-year panel, we examine the effect of women presence on results of internal audit variables, such as a number of findings, priority and impact. After including in the model factors as different levels of gender equality across contries, size of the company, and number of women, we find significant relationship between being women and both number of findings and number of action plans, while this relationship is indifferent on the level of impact or priority. This study provides further insights to the study of the relationship of diversity and corporate performance.