Auditoria Interna em uma abordagem de Auditoria de Processos Organizacionais colaborando na tomada de decisão das Empresas

• Autor(a) principal: Dias, Sergio Vidal dos Santos
• Data de Publicação: 2017
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UERJ
• Texto Completo: http://www.bdtd.uerj.br/handle/1/8058
• topic: Internal Audit; Audit of Organizational Processes; Internal Control.; Auditoria Interna; Auditoria de Processos Organizacionais; Controle Interno.; Auditoria interna; Controle organizacional; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

Institutional fraud cases have a global approach and draw attention to the adequacy of organizations' internal control. Scandals, such as those at Petrobras, or the ease of organizations being defrauded for lack of controls or inefficiently executed, have called for an increase in the demands for improvements in relation to internal controls of companies and the internal and external actions suffered By the organization. The need for efficient controls also rests on the importance of having organizational processes that aim to represent the ideal procedures for performing the routines. In this context, the objective of this study is to investigate the contribution of process auditing in the actions of managers of companies that have the internal audit area with this approach. The methodology used is descriptive in nature using a qualitative approach. The strategy applied is the collection of data, using a questionnaire sent to 43 (forty-three) professionals. The responses demonstrate the perception that the internal audit area of organizations has the capacity to influence decision making by internal and external users, with the adoption of a Process Audit approach. It is observed that the evaluation of the organizational processes demonstrates a wide field for study, considering the best perception of its performance, as well as the contribution obtained for the organizations with its adoption