Auditoria e o impacto nas organizações
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/10400.22/19478 |
Resumo: | The purpose of this dissertation is to understand what conditions organizations in carrying out audits. The legislation requires it in certain circumstances, however some companies, in which there is no obligation, choose to do it because of the advantages. It is also intended to understand the opinion of the auditors on the subject and how they are prepared to adapt their services to the needs of the market. To undertake this investigation, a theoretical exposition of the subject was carried out, analyzing previous studies and the analysis of surveys to organizations in order to understand the impact that the performance of an audit has on companies and if they recognize the added value that can result from it. This study also comprises a questionnaire with open questions for auditors to understand the perception that companies have in relation to auditing, auditing in general and its evolution. In general, the results suggest that audits have a positive and fundamental role as they add value to organizations, improving the efficiency of processes and helping to maintain their presence in the market. They guide entities and enable the prevention and detection of errors and fraud, contributing to the maintenance of a good reputation. Auditors understand the needs of the market and intend to adapt to its needs, but they need a deep change and investments in technology so that the practice of the profession could be faster. |
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Auditoria e o impacto nas organizaçõesAuditoria internaAuditoria externaAuditoria voluntáriaCultura de auditoriaInternal auditExternal auditVoluntary auditAudit cultureAuditoriaThe purpose of this dissertation is to understand what conditions organizations in carrying out audits. The legislation requires it in certain circumstances, however some companies, in which there is no obligation, choose to do it because of the advantages. It is also intended to understand the opinion of the auditors on the subject and how they are prepared to adapt their services to the needs of the market. To undertake this investigation, a theoretical exposition of the subject was carried out, analyzing previous studies and the analysis of surveys to organizations in order to understand the impact that the performance of an audit has on companies and if they recognize the added value that can result from it. This study also comprises a questionnaire with open questions for auditors to understand the perception that companies have in relation to auditing, auditing in general and its evolution. In general, the results suggest that audits have a positive and fundamental role as they add value to organizations, improving the efficiency of processes and helping to maintain their presence in the market. They guide entities and enable the prevention and detection of errors and fraud, contributing to the maintenance of a good reputation. Auditors understand the needs of the market and intend to adapt to its needs, but they need a deep change and investments in technology so that the practice of the profession could be faster.O objetivo desta dissertação é compreender o que condiciona as organizações na realização de auditorias. A legislação obriga à sua realização em determinadas circunstâncias, no entanto algumas empresas, nas quais não há obrigatoriedade, optam por fazê-lo dadas as vantagens. Pretende-se, ainda, entender a opinião dos auditores quanto ao tema e de que forma estão dispostos a adequar os seus serviços às necessidades do mercado. Para elaborar esta investigação foi realizada uma exposição teórica do tema, através da consulta de estudos anteriores e a análise de um questionário a organizações de modo a entender o impacto que a realização de uma auditoria tem nas empresas e se estas reconhecem as mais valias que daí podem resultar. Este estudo compreende, também, um questionário de perguntas abertas a auditores para entender a perceção que têm das empresas relativamente à realização de auditorias, da auditoria em geral e da sua evolução. De um modo geral os resultados sugerem que as auditorias têm um papel positivo e fundamental pois acrescentam valor às organizações, melhorando a eficácia de processos e ajudando à manutenção da sua presença no mercado. Orientam as entidades e possibilitam a prevenção e deteção de erros e fraudes, contribuindo para a manutenção de uma boa reputação. Os auditores compreendem a evolução das necessidades do mercado e pretendem adaptar-se, mas necessitam de uma mudança abrangente e de investimentos em tecnologia para que o exercício da profissão seja mais célere.Neto, Cláudia Maria Teixeira Pinto GomesRepositório Científico do Instituto Politécnico do PortoGuedes, Ana Cristina Pinto Cal2022-01-14T10:52:22Z2021-11-302021-11-30T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10400.22/19478TID:202884503porinfo: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:RCAAP2023-03-13T13:14:05Zoai:recipp.ipp.pt:10400.22/19478Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T17:39:33.317447Repositório 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 |
Auditoria e o impacto nas organizações |
title |
Auditoria e o impacto nas organizações |
spellingShingle |
Auditoria e o impacto nas organizações Guedes, Ana Cristina Pinto Cal Auditoria interna Auditoria externa Auditoria voluntária Cultura de auditoria Internal audit External audit Voluntary audit Audit culture Auditoria |
title_short |
Auditoria e o impacto nas organizações |
title_full |
Auditoria e o impacto nas organizações |
title_fullStr |
Auditoria e o impacto nas organizações |
title_full_unstemmed |
Auditoria e o impacto nas organizações |
title_sort |
Auditoria e o impacto nas organizações |
author |
Guedes, Ana Cristina Pinto Cal |
author_facet |
Guedes, Ana Cristina Pinto Cal |
author_role |
author |
dc.contributor.none.fl_str_mv |
Neto, Cláudia Maria Teixeira Pinto Gomes Repositório Científico do Instituto Politécnico do Porto |
dc.contributor.author.fl_str_mv |
Guedes, Ana Cristina Pinto Cal |
dc.subject.por.fl_str_mv |
Auditoria interna Auditoria externa Auditoria voluntária Cultura de auditoria Internal audit External audit Voluntary audit Audit culture Auditoria |
topic |
Auditoria interna Auditoria externa Auditoria voluntária Cultura de auditoria Internal audit External audit Voluntary audit Audit culture Auditoria |
description |
The purpose of this dissertation is to understand what conditions organizations in carrying out audits. The legislation requires it in certain circumstances, however some companies, in which there is no obligation, choose to do it because of the advantages. It is also intended to understand the opinion of the auditors on the subject and how they are prepared to adapt their services to the needs of the market. To undertake this investigation, a theoretical exposition of the subject was carried out, analyzing previous studies and the analysis of surveys to organizations in order to understand the impact that the performance of an audit has on companies and if they recognize the added value that can result from it. This study also comprises a questionnaire with open questions for auditors to understand the perception that companies have in relation to auditing, auditing in general and its evolution. In general, the results suggest that audits have a positive and fundamental role as they add value to organizations, improving the efficiency of processes and helping to maintain their presence in the market. They guide entities and enable the prevention and detection of errors and fraud, contributing to the maintenance of a good reputation. Auditors understand the needs of the market and intend to adapt to its needs, but they need a deep change and investments in technology so that the practice of the profession could be faster. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-11-30 2021-11-30T00:00:00Z 2022-01-14T10:52:22Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
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http://hdl.handle.net/10400.22/19478 TID:202884503 |
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http://hdl.handle.net/10400.22/19478 |
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TID:202884503 |
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por |
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por |
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info:eu-repo/semantics/openAccess |
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openAccess |
dc.format.none.fl_str_mv |
application/pdf |
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reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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