A interferência da cultura organizacional na atividade do auditor interno: um estudo com auditores internos de instituições financeiras
Autor(a) principal: | |
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Data de Publicação: | 2013 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações do Mackenzie |
Texto Completo: | http://dspace.mackenzie.br/handle/10899/26282 |
Resumo: | The main objective of this study was to investigate the cultural interference in the activities of internal auditors of financial institutions in Sao Paulo. The research takes place in the contemporaneous business environment, where culture has become more and more important as a management and control tool, which drives people s behavior within the organization. In this same context, internal audit strengthens, as the society demands more transparency and more robust corporate governance practices from the organizations. This is particularly relevant in the case of financial institutions, given the social and economic impact of shortcomings in control activity of banking industry. Moreover, internal auditor must perform his work in an objective and independent manner, since being in the organization, he can be influenced by its culture. From this standpoint, the question which drives this study emerges: how does organizational culture interferes in the work of internal auditor? Thus, it is assumed that the internal auditor, as part of the organization, shares organizational culture, its values and beliefs, so that his work suffers interference from this culture. To support this study, a literature review was performed, on the concept of organizational culture and internal audit. The Competing Values Framework and its cultural typology was chosen to base the research. The methodological approach was mixed, since quantitative and qualitative data were collected. Participants based on convenience sampling strategy and data was analyzed with the support of electronic spreadsheets and NVivo application for Qualitative Analysis. As a result, a model was drawn, describing that the interference of organizational culture in internal auditor s work takes place mainly through an image , which contains the values and the expectations the organization has concerning the way internal auditors must act. The main images mentioned by the participants relate to add value and being partner and collaborative . These symbols correspond to the cultural types that predominate in the analyzed sample, which are market and clan cultures. Suffice it say that internal audit work is mainly affected in the planning process, when audit objects are chosen, and effectiveness, that is, the implementation of audit recommendations. |
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2016-03-15T19:32:46Z2020-05-28T18:17:32Z2013-12-042020-05-28T18:17:32Z2013-08-21DIAS, Sergio Ricardo Leandro. A interferência da cultura organizacional na atividade do auditor interno: um estudo com auditores internos de instituições financeiras. 2013. 69 f. Dissertação (Mestrado em Ciências Contábeis) - Universidade Presbiteriana Mackenzie, São Paulo, 2013.http://dspace.mackenzie.br/handle/10899/26282The main objective of this study was to investigate the cultural interference in the activities of internal auditors of financial institutions in Sao Paulo. The research takes place in the contemporaneous business environment, where culture has become more and more important as a management and control tool, which drives people s behavior within the organization. In this same context, internal audit strengthens, as the society demands more transparency and more robust corporate governance practices from the organizations. This is particularly relevant in the case of financial institutions, given the social and economic impact of shortcomings in control activity of banking industry. Moreover, internal auditor must perform his work in an objective and independent manner, since being in the organization, he can be influenced by its culture. From this standpoint, the question which drives this study emerges: how does organizational culture interferes in the work of internal auditor? Thus, it is assumed that the internal auditor, as part of the organization, shares organizational culture, its values and beliefs, so that his work suffers interference from this culture. To support this study, a literature review was performed, on the concept of organizational culture and internal audit. The Competing Values Framework and its cultural typology was chosen to base the research. The methodological approach was mixed, since quantitative and qualitative data were collected. Participants based on convenience sampling strategy and data was analyzed with the support of electronic spreadsheets and NVivo application for Qualitative Analysis. As a result, a model was drawn, describing that the interference of organizational culture in internal auditor s work takes place mainly through an image , which contains the values and the expectations the organization has concerning the way internal auditors must act. The main images mentioned by the participants relate to add value and being partner and collaborative . These symbols correspond to the cultural types that predominate in the analyzed sample, which are market and clan cultures. Suffice it say that internal audit work is mainly affected in the planning process, when audit objects are chosen, and effectiveness, that is, the implementation of audit recommendations.O objetivo principal do presente trabalho é investigar a interferência da cultura organizacional no trabalho do auditor interno de instituições financeiras em São Paulo. A pesquisa se insere no ambiente de negócios atual em que a cultura tem-se tornado cada vez mais importante como instrumento de gestão e de controle, que direciona o comportamento dos indivíduos. Neste mesmo contexto, a auditoria interna se fortalece na medida em que sociedade demanda das organizações mais transparência e práticas mais robustas de governança corporativa, o que é particularmente relevante em relação às instituições financeiras, dado o impacto social e econômico que a deficiência de controles na atividade bancária pode trazer. Ocorre que o auditor interno deve realizar seu trabalho de forma objetiva e independente, mas por estar dentro da organização pode ser influenciado pela cultura organizacional. Deste fato emerge a questão que norteia este estudo: como a cultura organizacional interfere no trabalho do auditor interno? Assim, partiu-se do pressuposto de que o auditor interno, sendo parte da organização, partilha da cultura organizacional, com seus valores e crenças, de modo que em seu trabalho sofre a interferência dessa cultura. Para subsidiar o estudo, realizou-se uma pesquisa na literatura sobre o conceito de cultura organizacional e sobre auditoria interna. Utilizou-se o quadro teórico Competing Values Framework e sua tipologia cultural. A metodologia aplicada foi mista, de modo que foram coletados dados quantitativos e qualitativos. A amostra foi selecionada pelo critério de acessibilidade e o tratamento dos dados foi feito com o auxílio de planilhas eletrônicas e do aplicativo NVivo. O resultado da pesquisa foi a proposição de um modelo que descreve a interferência da cultura organizacional no trabalho do auditor interno principalmente através do estabelecimento de uma imagem da auditoria, a qual carrega em si os valores e as expectativas da organização sobre como o auditor deve atuar. As principais imagens mencionadas dizem respeito a adicionar valor e a ser parceira e colaboradora , as quais de certo modo correspondem às características dos dois tipos culturais predominantes na amostra analisada, à cultura de mercado e à cultura de clã, respectivamente. Por fim, o trabalho do auditor é afetado principalmente no que diz respeito ao planejamento, ou seja, a definição do que será avaliado pela auditoria, e à efetividade, que é a implantação das medidas recomendadas como resultado das avaliações.application/pdfporUniversidade Presbiteriana MackenzieControladoria EmpresarialUPMBRCiências Contábeisauditoria internacultura organizacionalcompeting values frameworkinternal auditorganizational culturecompeting values frameworkCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISA interferência da cultura organizacional na atividade do auditor interno: um estudo com auditores internos de instituições financeirasinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisImoniana, Joshua Onomehttp://lattes.cnpq.br/2383282388193527Oyadomari, José Carlos Tiomatsuhttp://lattes.cnpq.br/5722412463663652Santos, Neusa Maria Bastos Fernandes doshttp://lattes.cnpq.br/8447239091986129http://lattes.cnpq.br/3735133413397136Dias, Sergio Ricardo Leandrohttp://tede.mackenzie.br/jspui/retrieve/3201/Sergio%20Ricardo%20Leandro%20Dias.pdf.jpghttp://tede.mackenzie.br/jspui/bitstream/tede/932/1/Sergio%20Ricardo%20Leandro%20Dias.pdfinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações do Mackenzieinstname:Universidade Presbiteriana Mackenzie (MACKENZIE)instacron:MACKENZIEOREORE.xmltext/xml2742http://dspace.mackenzie.br/bitstream/10899/26282/1/ORE.xml1e9e01548c2e7e8defe18482a4f073e5MD5110899/262822020-05-28 15:17:32.92Biblioteca Digital de Teses e Dissertaçõeshttp://tede.mackenzie.br/jspui/PRI |
dc.title.por.fl_str_mv |
A interferência da cultura organizacional na atividade do auditor interno: um estudo com auditores internos de instituições financeiras |
title |
A interferência da cultura organizacional na atividade do auditor interno: um estudo com auditores internos de instituições financeiras |
spellingShingle |
A interferência da cultura organizacional na atividade do auditor interno: um estudo com auditores internos de instituições financeiras Dias, Sergio Ricardo Leandro auditoria interna cultura organizacional competing values framework internal audit organizational culture competing values framework CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
A interferência da cultura organizacional na atividade do auditor interno: um estudo com auditores internos de instituições financeiras |
title_full |
A interferência da cultura organizacional na atividade do auditor interno: um estudo com auditores internos de instituições financeiras |
title_fullStr |
A interferência da cultura organizacional na atividade do auditor interno: um estudo com auditores internos de instituições financeiras |
title_full_unstemmed |
A interferência da cultura organizacional na atividade do auditor interno: um estudo com auditores internos de instituições financeiras |
title_sort |
A interferência da cultura organizacional na atividade do auditor interno: um estudo com auditores internos de instituições financeiras |
author |
Dias, Sergio Ricardo Leandro |
author_facet |
Dias, Sergio Ricardo Leandro |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Imoniana, Joshua Onome |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/2383282388193527 |
dc.contributor.referee1.fl_str_mv |
Oyadomari, José Carlos Tiomatsu |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/5722412463663652 |
dc.contributor.referee2.fl_str_mv |
Santos, Neusa Maria Bastos Fernandes dos |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/8447239091986129 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/3735133413397136 |
dc.contributor.author.fl_str_mv |
Dias, Sergio Ricardo Leandro |
contributor_str_mv |
Imoniana, Joshua Onome Oyadomari, José Carlos Tiomatsu Santos, Neusa Maria Bastos Fernandes dos |
dc.subject.por.fl_str_mv |
auditoria interna cultura organizacional competing values framework |
topic |
auditoria interna cultura organizacional competing values framework internal audit organizational culture competing values framework CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.eng.fl_str_mv |
internal audit organizational culture competing values framework |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
The main objective of this study was to investigate the cultural interference in the activities of internal auditors of financial institutions in Sao Paulo. The research takes place in the contemporaneous business environment, where culture has become more and more important as a management and control tool, which drives people s behavior within the organization. In this same context, internal audit strengthens, as the society demands more transparency and more robust corporate governance practices from the organizations. This is particularly relevant in the case of financial institutions, given the social and economic impact of shortcomings in control activity of banking industry. Moreover, internal auditor must perform his work in an objective and independent manner, since being in the organization, he can be influenced by its culture. From this standpoint, the question which drives this study emerges: how does organizational culture interferes in the work of internal auditor? Thus, it is assumed that the internal auditor, as part of the organization, shares organizational culture, its values and beliefs, so that his work suffers interference from this culture. To support this study, a literature review was performed, on the concept of organizational culture and internal audit. The Competing Values Framework and its cultural typology was chosen to base the research. The methodological approach was mixed, since quantitative and qualitative data were collected. Participants based on convenience sampling strategy and data was analyzed with the support of electronic spreadsheets and NVivo application for Qualitative Analysis. As a result, a model was drawn, describing that the interference of organizational culture in internal auditor s work takes place mainly through an image , which contains the values and the expectations the organization has concerning the way internal auditors must act. The main images mentioned by the participants relate to add value and being partner and collaborative . These symbols correspond to the cultural types that predominate in the analyzed sample, which are market and clan cultures. Suffice it say that internal audit work is mainly affected in the planning process, when audit objects are chosen, and effectiveness, that is, the implementation of audit recommendations. |
publishDate |
2013 |
dc.date.available.fl_str_mv |
2013-12-04 2020-05-28T18:17:32Z |
dc.date.issued.fl_str_mv |
2013-08-21 |
dc.date.accessioned.fl_str_mv |
2016-03-15T19:32:46Z 2020-05-28T18:17:32Z |
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 |
dc.identifier.citation.fl_str_mv |
DIAS, Sergio Ricardo Leandro. A interferência da cultura organizacional na atividade do auditor interno: um estudo com auditores internos de instituições financeiras. 2013. 69 f. Dissertação (Mestrado em Ciências Contábeis) - Universidade Presbiteriana Mackenzie, São Paulo, 2013. |
dc.identifier.uri.fl_str_mv |
http://dspace.mackenzie.br/handle/10899/26282 |
identifier_str_mv |
DIAS, Sergio Ricardo Leandro. A interferência da cultura organizacional na atividade do auditor interno: um estudo com auditores internos de instituições financeiras. 2013. 69 f. Dissertação (Mestrado em Ciências Contábeis) - Universidade Presbiteriana Mackenzie, São Paulo, 2013. |
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http://dspace.mackenzie.br/handle/10899/26282 |
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por |
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Controladoria Empresarial |
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UPM |
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BR |
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Ciências Contábeis |
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Universidade Presbiteriana Mackenzie |
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