Medição de desempenho de auditoria interna: um estudo empírico

• Autor(a) principal: Matheus, Claudinei Portilho
• Data de Publicação: 2012
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações do Mackenzie
• Texto Completo: http://dspace.mackenzie.br/handle/10899/26274
• topic: medição de resultados; avaliação de performance; eficácia e auditoria interna; measurement results; performance evaluation; effectiveness and internal audit; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

This research aimed at investigating how the internal audit departments in Brazil perform performance measurement. As a starting point it asks how internal auditors measure performance. The study hypotheses: 1) The internal audit departments measure financial contributions achieved with there own work. 2) The Internal Audit departments assess internal customer satisfaction. 3) The Internal Audit departments perform the follow up of recommended solutions for internal processes and measure their performance in implementing these measures. 4) The Internal Audit departments assess the learning needs for the auditors. This is a descriptive survey whose data were collected through a structured questionnaire applied to thirty managers of internal audit, and for the analysis of the results was used statistical method of factor analysis. The empirical application shows that the implementation of control over the measurement of results in the departments of Internal Audit is a set procedure that requires parameters for process control of internal audit, control and recovered amounts invested and the quality of internal and external work performed. It also demonstrates that in general, a significant portion of managers consulted perform controls regarding values involving the audit department (savings generated, expenses), also points to the existence of controls on the recommendations for improvement, feedback from management , internal planning and execution of the work, however, the research does not reveal how these controls are made. Concerning the theoretical part, it was evidenced the existence of information asymmetry between audit department and senior management (audit committee, board, etc ...) because a large proportion of respondents does not undergo periodic evaluation of their work by an independent body.