MEASURING PERFORMANCE OF INTERNAL AUDIT: A EMPIRICAL STUDY
Autor(a) principal: | |
---|---|
Data de Publicação: | 2014 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Universo Contábil |
Texto Completo: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3965 |
Resumo: | This research investigated how the internal audit departments in Brazil measured performance.  As a starting point it questions how internal auditors measure performance. The study is descriptive and data were gathered through a structured questionnaire given to thirty internal audit managers. Data analysis applied factor analysis with the assistance of SPSS.  The theoretical perspective evidenced the existence of information asymmetry between auditing department and top management comprising: audit committee and administrative board, since a large number of respondents do not undergo any periodic evaluation of their work by an independent body. The empirical application shows that the implementation of control over the measurement of results in the Internal Audit departments borrows a leaf from a set of procedures that require parameterization for its effectiveness, and monitoring of value delivery and investment analysis in order to match the quality of internal and external work performed. Finally, in general, a significant portion of managers consulted performed controls regarding impactful values involving the audit department comprising financial savings, and resource optimization, also points to the existence of controls on the recommendations for improvement, feedback from management , internal planning and execution of the work even though our research did not reveal how these controls are worked. |
id |
FURB-5_22dfe595bb5a9488591e80539f4964f1 |
---|---|
oai_identifier_str |
oai:ojs.bu.furb.br:article/3965 |
network_acronym_str |
FURB-5 |
network_name_str |
Revista Universo Contábil |
repository_id_str |
|
spelling |
MEASURING PERFORMANCE OF INTERNAL AUDIT: A EMPIRICAL STUDYMEDICIÓN DE LA EJECUCIÓN DE AUDITORÍA INTERNA: UN ESTUDIO EMPÍRICOMEDIÇÃO DE DESEMPENHO DE AUDITORIA INTERNA: UM ESTUDO EMPÍRICOMeasurement ResultsPerformance EvaluationEffectiveness and Internal Audit.MediciónResultadosRendimientoAuditoría Interna.MediçãoResultadosPerformanceAuditoria Interna.This research investigated how the internal audit departments in Brazil measured performance.  As a starting point it questions how internal auditors measure performance. The study is descriptive and data were gathered through a structured questionnaire given to thirty internal audit managers. Data analysis applied factor analysis with the assistance of SPSS.  The theoretical perspective evidenced the existence of information asymmetry between auditing department and top management comprising: audit committee and administrative board, since a large number of respondents do not undergo any periodic evaluation of their work by an independent body. The empirical application shows that the implementation of control over the measurement of results in the Internal Audit departments borrows a leaf from a set of procedures that require parameterization for its effectiveness, and monitoring of value delivery and investment analysis in order to match the quality of internal and external work performed. Finally, in general, a significant portion of managers consulted performed controls regarding impactful values involving the audit department comprising financial savings, and resource optimization, also points to the existence of controls on the recommendations for improvement, feedback from management , internal planning and execution of the work even though our research did not reveal how these controls are worked. El estudio investigó cómo los departamentos de auditoría interna en Brasil llevan a cabo la medición del desempeño. Como punto de partida se exige como auditores internos medir el rendimiento. Se trata de un estudio descriptivo, cuyos datos fueron obtenidos a través de un cuestionario estructurado administrado a treinta gerentes de auditoría interna, y para el análisis de los resultados se utilizó el método estadístico de análisis factorial con el apoyo de SPSS. La perspectiva teórica pone de relieve la existencia de la asimetría de información entre el departamento de auditoría y la alta dirección, formado por el comité de auditoría y la junta directiva, como una gran parte de los encuestados no sufrió la evaluación periódica de su trabajo por un órgano independiente. La aplicación empírica revela que el ejercicio del control sobre los resultados de la medición de los departamentos de auditoría interna es un conjunto de procedimientos que requieren parámetros para el control de los procesos de auditoría interna, control y valores recuperados invertidos y la calidad interna y externa el trabajo realizado. Por último, en general, una parte significativa de los administradores consultados realiza controles relativos a las cantidades que impliquen el departamento de auditoría contemplando economías generadas y la optimización de recursos, también apunta a la existencia de controles en las recomendaciones para la mejora, la retroalimentación de la gestión, planificación y ejecución de la obra interna, sin embargo, la investigación no revela cómo se hacen estos controles.O estudo investigou como os departamentos de auditoria interna no Brasil realizam medição de desempenho. Como ponto de partida indagou-se como os auditores internos medem seu desempenho. Trata-se de uma pesquisa descritiva cujos dados foram obtidos por meio de um questionário estruturado, aplicado a trinta gestores de auditoria interna, sendo que para a análise dos resultados foi utilizado método estatístico da análise fatorial com apoio de SPSS. A perspectiva teórica evidencia a existência de assimetria da informação entre o departamento de auditoria e a alta gestão, composta por comitê de auditoria e conselho de administração, pois uma grande parcela dos consultados não sofre avaliação periódica dos seus trabalhos por um órgão independente. A aplicação empírica revela que o exercício de controle sobre a medição de resultados nos departamentos de auditoria interna é um conjunto de procedimentos, que necessita de parâmetros relativos a controle dos processos internos de auditoria, controle de valores investidos e recuperados e a qualidade interna e externa do trabalho executado. Finalmente, de um modo geral, uma parcela significativa dos gestores consultados executa controles referentes a valores que envolvem o departamento de auditoria que contemplam economias geradas e otimização de recursos, também aponta para a existência de controles nas recomendações de melhorias, feedback vindo da gestão, planejamentos internos e execução dos trabalhos, entretanto, a pesquisa não revela a forma como são feitos esses controles. Universidade Regional de Blumenau2014-09-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/396510.4270/ruc.2014365-93Revista Universo Contábil; v. 10 n. 3 (2014); 65-931809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3965/2734Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessImoniana, Joshua OnomeMatheus, Claudinei PortilhoPerera, Luiz Carlos Jacob2014-10-22T18:41:27Zoai:ojs.bu.furb.br:article/3965Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2014-10-22T18:41:27Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
MEASURING PERFORMANCE OF INTERNAL AUDIT: A EMPIRICAL STUDY MEDICIÓN DE LA EJECUCIÓN DE AUDITORÍA INTERNA: UN ESTUDIO EMPÍRICO MEDIÇÃO DE DESEMPENHO DE AUDITORIA INTERNA: UM ESTUDO EMPÍRICO |
title |
MEASURING PERFORMANCE OF INTERNAL AUDIT: A EMPIRICAL STUDY |
spellingShingle |
MEASURING PERFORMANCE OF INTERNAL AUDIT: A EMPIRICAL STUDY Imoniana, Joshua Onome Measurement Results Performance Evaluation Effectiveness and Internal Audit. Medición Resultados Rendimiento Auditoría Interna. Medição Resultados Performance Auditoria Interna. |
title_short |
MEASURING PERFORMANCE OF INTERNAL AUDIT: A EMPIRICAL STUDY |
title_full |
MEASURING PERFORMANCE OF INTERNAL AUDIT: A EMPIRICAL STUDY |
title_fullStr |
MEASURING PERFORMANCE OF INTERNAL AUDIT: A EMPIRICAL STUDY |
title_full_unstemmed |
MEASURING PERFORMANCE OF INTERNAL AUDIT: A EMPIRICAL STUDY |
title_sort |
MEASURING PERFORMANCE OF INTERNAL AUDIT: A EMPIRICAL STUDY |
author |
Imoniana, Joshua Onome |
author_facet |
Imoniana, Joshua Onome Matheus, Claudinei Portilho Perera, Luiz Carlos Jacob |
author_role |
author |
author2 |
Matheus, Claudinei Portilho Perera, Luiz Carlos Jacob |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Imoniana, Joshua Onome Matheus, Claudinei Portilho Perera, Luiz Carlos Jacob |
dc.subject.por.fl_str_mv |
Measurement Results Performance Evaluation Effectiveness and Internal Audit. Medición Resultados Rendimiento Auditoría Interna. Medição Resultados Performance Auditoria Interna. |
topic |
Measurement Results Performance Evaluation Effectiveness and Internal Audit. Medición Resultados Rendimiento Auditoría Interna. Medição Resultados Performance Auditoria Interna. |
description |
This research investigated how the internal audit departments in Brazil measured performance.  As a starting point it questions how internal auditors measure performance. The study is descriptive and data were gathered through a structured questionnaire given to thirty internal audit managers. Data analysis applied factor analysis with the assistance of SPSS.  The theoretical perspective evidenced the existence of information asymmetry between auditing department and top management comprising: audit committee and administrative board, since a large number of respondents do not undergo any periodic evaluation of their work by an independent body. The empirical application shows that the implementation of control over the measurement of results in the Internal Audit departments borrows a leaf from a set of procedures that require parameterization for its effectiveness, and monitoring of value delivery and investment analysis in order to match the quality of internal and external work performed. Finally, in general, a significant portion of managers consulted performed controls regarding impactful values involving the audit department comprising financial savings, and resource optimization, also points to the existence of controls on the recommendations for improvement, feedback from management , internal planning and execution of the work even though our research did not reveal how these controls are worked. |
publishDate |
2014 |
dc.date.none.fl_str_mv |
2014-09-30 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3965 10.4270/ruc.2014365-93 |
url |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3965 |
identifier_str_mv |
10.4270/ruc.2014365-93 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3965/2734 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Revista Universo Contábil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Revista Universo Contábil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
dc.source.none.fl_str_mv |
Revista Universo Contábil; v. 10 n. 3 (2014); 65-93 1809-3337 1809-3337 reponame:Revista Universo Contábil instname:Universidade Regional de Blumenau (FURB) instacron:FURB |
instname_str |
Universidade Regional de Blumenau (FURB) |
instacron_str |
FURB |
institution |
FURB |
reponame_str |
Revista Universo Contábil |
collection |
Revista Universo Contábil |
repository.name.fl_str_mv |
Revista Universo Contábil - Universidade Regional de Blumenau (FURB) |
repository.mail.fl_str_mv |
||universocontabil@furb.br |
_version_ |
1798945116442853376 |