Padrões de gerenciamentos dos projetos de auditoria das demonstrações financeiras à luz dos conceitos de PMO (Project Management Office)

• Autor(a) principal: Luz, Felipe Henrique Lopes
• Data de Publicação: 2019
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações do Mackenzie
• Texto Completo: http://dspace.mackenzie.br/handle/10899/26401
• topic: auditoria; padrões de gerenciamentos; PMO; projetos de auditoria; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

This applied research aims to describe the impact of the application of the management standards of audit projects of the financial statements in light of the PMO (Project Management Office) concepts. Its determinants are defined from the theoretical framework, addressing aspects of audit quality, organizational culture, and management of agile and traditional projects, project managers' skills and the use of successful companies as examples of PMO concept application within contexts independent external audit. In addition, applied, exploratory and descriptive research, as well as structured, objective and direct interviews with 14 leaders of the main audit firms to obtain their respective views on the researched subject, is applied in order to test the determinants of the impact of the application of PMO concepts in audit practice. The type of research related to its nature is applied, since it aims to generate knowledge for practical applications directed to the solution of problems, referring to the objectives. It is an exploratory research, since it aims to provide greater familiarity with the problem presented through interviews with people experienced in the subject researched, as well as descriptive research, since it describes the characteristics of the phenomena observed in practice. The interviews are structured, objective and direct, to cover different opinions and experiences on the same subject. Data analyzes were performed using NVivo qualitative analysis software, through the coding of responses, word frequency analysis and cluster analysis using Pearson's correlation. The results suggest that the quality and effectiveness of audits is substantially greater when applying PMO concepts, emphasized by project leadership. This study contributes to corroboration of the effectiveness and efficiency of the use of PMO in the audit work of the financial statements, as well as the originality is the interaction with the leaders of the audit branch of the financial statements, with a qualitative analysis of the perception of these leaders on the application of PMO concepts in this area. For future studies, it is recommended the creation of customized software for the management of audit projects of the financial statements on the lens of the PMO concepts, case studies from the monitoring of the implementation of project offices in the practice of auditing the financial statements and the development of metrics to follow the management of audit projects on the lens of the PMO concepts.