O futuro da auditoria e o impacto na gestão do risco empresarial das PME
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10400.22/19168 |
Resumo: | Organizations have been faced with several technological evolutions, contributing to increased competitiveness between companies, where the most effective and efficient companies lead. In this way, it is intended to understand how companies deal with the management of business risks and whether companies are aware of technological developments and all the changes that may occur there, namely how auditing can evolve to create value for the organizations. This investigation aims to verify the value that organizations attribute to internal and external auditing, whether organizations have business risk management, how they deal with risks, how technological evolution may impact information systems and whether auditing should change the its paradigm in order to create value for entities. The qualitative methodology was selected for the investigation. Data collection was carried out using questionnaires and interviews. As the Portuguese business fabric is essentially made up of small and medium-sized companies and, as they are more sensitive to technological changes and less valued auditing and business risk management, this research had small and medium-sized companies from Paredes as its population, Penafiel and Paços de Ferreira. The questionnaire was answered by 63 companies and 3 interviews were conducted with statutory auditors. It was concluded that the majority of small and medium-sized companies in the study population despise auditing and business risk management. The success of these companies comes from their vast business knowledge, as they are mostly family businesses, with a few generations. The added value that these companies attribute to the audit is the fact that the auditor advises management on business risks. Thus, if auditing changes its paradigm to continuous, as a result of technological developments, these companies will be better prepared for the volatility of risks that may occur. |
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O futuro da auditoria e o impacto na gestão do risco empresarial das PMEGestão do risco empresarialAuditoria internaAuditoria externaFuturo da auditoriaEnterprise risk managementInternal auditExternal auditFuture of auditAuditoriaOrganizations have been faced with several technological evolutions, contributing to increased competitiveness between companies, where the most effective and efficient companies lead. In this way, it is intended to understand how companies deal with the management of business risks and whether companies are aware of technological developments and all the changes that may occur there, namely how auditing can evolve to create value for the organizations. This investigation aims to verify the value that organizations attribute to internal and external auditing, whether organizations have business risk management, how they deal with risks, how technological evolution may impact information systems and whether auditing should change the its paradigm in order to create value for entities. The qualitative methodology was selected for the investigation. Data collection was carried out using questionnaires and interviews. As the Portuguese business fabric is essentially made up of small and medium-sized companies and, as they are more sensitive to technological changes and less valued auditing and business risk management, this research had small and medium-sized companies from Paredes as its population, Penafiel and Paços de Ferreira. The questionnaire was answered by 63 companies and 3 interviews were conducted with statutory auditors. It was concluded that the majority of small and medium-sized companies in the study population despise auditing and business risk management. The success of these companies comes from their vast business knowledge, as they are mostly family businesses, with a few generations. The added value that these companies attribute to the audit is the fact that the auditor advises management on business risks. Thus, if auditing changes its paradigm to continuous, as a result of technological developments, these companies will be better prepared for the volatility of risks that may occur.As organizações têm-se deparado com várias evoluções tecnológicas, contribuindo para o aumento da competitividade, onde lideram as empresas mais eficazes e eficientes. Deste modo, pretende-se entender como é que as empresas lidam com a gestão dos riscos empresariais e se estão cientes das evoluções tecnológicas e de todas as alterações que poderão ocorrer daí, nomeadamente como a auditoria poderá evoluir para criar valor para as organizações. Esta investigação pretende verificar o valor que as organizações atribuem à auditoria interna e externa, se possuem gestão do risco empresarial, como lidam com os riscos, como é que a evolução tecnológica poderá impactar os sistemas de informação e se auditoria deverá mudar o seu paradigma, a fim de a criar valor para as entidades. A metodologia qualitativa foi a selecionada para a investigação, sendo a recolha de dados efetuada com o recurso a questionários e entrevistas. Como o tecido empresarial português é constituído, essencialmente, por pequenas e médias empresas e, sendo estas mais sensíveis às alterações tecnológicas e que menos valorizam a auditoria e a gestão do risco empresarial, esta investigação teve como população as pequenas e médias empresas de Paredes, Penafiel e Paços de Ferreira. O questionário foi respondido por 63 empresas e foram realizadas 3 entrevistas a revisores oficiais de contas. Concluiu-se que a maioria das pequenas e médias empresas, da população em estudo, menosprezam a auditoria e a gestão do risco empresarial. O sucesso destas empresas advém do conhecimento de negócio vasto, pois são, maioritariamente, empresas familiares, com algumas gerações, onde a mais-valia que atribuem à auditoria é o facto de o auditor aconselhar a gerência acerca dos riscos de negócio. Assim, se a auditoria evoluir o seu paradigma para contínua, em consequência das evoluções tecnológicas, estas empresas estarão melhor preparadas para a volatilidade dos riscos que poderão ocorrer.Silva, Rui Filipe Pereira Bertuzi daRepositório Científico do Instituto Politécnico do PortoPacheco, Inês Filipa Gonçalves2021-12-21T09:01:45Z2021-07-312021-07-31T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10400.22/19168TID:202830918porinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-03-13T13:13:00Zoai:recipp.ipp.pt:10400.22/19168Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T17:39:13.236902Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
O futuro da auditoria e o impacto na gestão do risco empresarial das PME |
title |
O futuro da auditoria e o impacto na gestão do risco empresarial das PME |
spellingShingle |
O futuro da auditoria e o impacto na gestão do risco empresarial das PME Pacheco, Inês Filipa Gonçalves Gestão do risco empresarial Auditoria interna Auditoria externa Futuro da auditoria Enterprise risk management Internal audit External audit Future of audit Auditoria |
title_short |
O futuro da auditoria e o impacto na gestão do risco empresarial das PME |
title_full |
O futuro da auditoria e o impacto na gestão do risco empresarial das PME |
title_fullStr |
O futuro da auditoria e o impacto na gestão do risco empresarial das PME |
title_full_unstemmed |
O futuro da auditoria e o impacto na gestão do risco empresarial das PME |
title_sort |
O futuro da auditoria e o impacto na gestão do risco empresarial das PME |
author |
Pacheco, Inês Filipa Gonçalves |
author_facet |
Pacheco, Inês Filipa Gonçalves |
author_role |
author |
dc.contributor.none.fl_str_mv |
Silva, Rui Filipe Pereira Bertuzi da Repositório Científico do Instituto Politécnico do Porto |
dc.contributor.author.fl_str_mv |
Pacheco, Inês Filipa Gonçalves |
dc.subject.por.fl_str_mv |
Gestão do risco empresarial Auditoria interna Auditoria externa Futuro da auditoria Enterprise risk management Internal audit External audit Future of audit Auditoria |
topic |
Gestão do risco empresarial Auditoria interna Auditoria externa Futuro da auditoria Enterprise risk management Internal audit External audit Future of audit Auditoria |
description |
Organizations have been faced with several technological evolutions, contributing to increased competitiveness between companies, where the most effective and efficient companies lead. In this way, it is intended to understand how companies deal with the management of business risks and whether companies are aware of technological developments and all the changes that may occur there, namely how auditing can evolve to create value for the organizations. This investigation aims to verify the value that organizations attribute to internal and external auditing, whether organizations have business risk management, how they deal with risks, how technological evolution may impact information systems and whether auditing should change the its paradigm in order to create value for entities. The qualitative methodology was selected for the investigation. Data collection was carried out using questionnaires and interviews. As the Portuguese business fabric is essentially made up of small and medium-sized companies and, as they are more sensitive to technological changes and less valued auditing and business risk management, this research had small and medium-sized companies from Paredes as its population, Penafiel and Paços de Ferreira. The questionnaire was answered by 63 companies and 3 interviews were conducted with statutory auditors. It was concluded that the majority of small and medium-sized companies in the study population despise auditing and business risk management. The success of these companies comes from their vast business knowledge, as they are mostly family businesses, with a few generations. The added value that these companies attribute to the audit is the fact that the auditor advises management on business risks. Thus, if auditing changes its paradigm to continuous, as a result of technological developments, these companies will be better prepared for the volatility of risks that may occur. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-12-21T09:01:45Z 2021-07-31 2021-07-31T00:00:00Z |
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info:eu-repo/semantics/publishedVersion |
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