Indicadores de desempenho para auditoria interna com princípios do Balanced scorecard
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações do Mackenzie |
Texto Completo: | http://dspace.mackenzie.br/handle/10899/26617 |
Resumo: | Internal Audit is an independent and objective assurance and consulting activity designed to add value to organizations. In the public banking context, where institutions are responsible for ensuring the maintenance of financial services, credit operations and representing a significant portion of national profitability, the activity of internal audit represents an essential role in the development of these organizations and the economy itself as a whole, being essential to ensure their high performance. However, the literature demonstrates that the measurement of the effectiveness of the audit is not simple, due to the difficulty in defining which indicators are ideal for evaluating its performance. Objective of this work: to develop a didactic material for the development of Performance Indicators for Internal Audit of a Public Financial Institution to evaluate its performance, through the application of the Balanced Scorecard principles. Methodology: this research is characterized as exploratory and participant and was applied in a Brazilian Public Financial Institution, using a qualitative approach with interviews with employees of the strategic team of its Internal Audit department. The analysis of the results was performed by categorizing the answers and thematic analysis of its contents, with the application of the IRAMUTEQ software. Practical implications: the development of a didactic material for the development of Performance Indicators for Internal Audit departments of the financial sector implies the facilitation of compliance with the guidelines contained in the Fundamental Principles for Effective Banking Supervision published by the Basel Banking Supervision Committee, as well as assists Chief Audit Executives to communicate more easily the mission and strategy of its department, concentrating audit actions on higher value-added activities and priorities defined by its main stakeholders. Originality and contributions: this study scientifically contributes to an issue so far little explored, especially in Brazil, related to the evaluation of the effectiveness and performance of the Internal Audit, so that it identifies opportunities for improvement in its performance, improving the governance process and assisting high management in achieving the purposes and strategies. Results: the main aspects for the development of a didactic material for the evelopment of performance indicators were demonstrated, the relevance of considering the practical experiences of the operational auditors obtained in the field work and the systemic vision of the strategic auditors for proposing a strategy for the department, as well as the considerations of stakeholders in the audit process for the formulation of performance indicators. The results also demonstrated the importance of the quality of audit reports and timing in identifying their findings, requiring, for this, the training and knowledge of auditors, in addition to improving the flow of audit activities. The importance of the "Supervisory/Self-Regulatory Entities and Public Control Agencies" was demonstrated to evaluate the performance of Internal Audit of Public Financial Institutions. Finally, the didactic material was tested resulting in 14 Strategic Objectives and their respective Performance Indicators. |
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2020-12-02T14:08:34Z2020-12-07T15:09:39Z2020-12-07T15:09:39Z2020-02-05JANINI, Daniel Toller. Indicadores de desempenho para auditoria interna com princípios do Balanced scorecard. 2020. 76 f. Dissertação (Mestrado Profissional em Controladoria e Finanças Empresariais) - Universidade Presbiteriana Mackenzie, São Paulo.http://dspace.mackenzie.br/handle/10899/26617Internal Audit is an independent and objective assurance and consulting activity designed to add value to organizations. In the public banking context, where institutions are responsible for ensuring the maintenance of financial services, credit operations and representing a significant portion of national profitability, the activity of internal audit represents an essential role in the development of these organizations and the economy itself as a whole, being essential to ensure their high performance. However, the literature demonstrates that the measurement of the effectiveness of the audit is not simple, due to the difficulty in defining which indicators are ideal for evaluating its performance. Objective of this work: to develop a didactic material for the development of Performance Indicators for Internal Audit of a Public Financial Institution to evaluate its performance, through the application of the Balanced Scorecard principles. Methodology: this research is characterized as exploratory and participant and was applied in a Brazilian Public Financial Institution, using a qualitative approach with interviews with employees of the strategic team of its Internal Audit department. The analysis of the results was performed by categorizing the answers and thematic analysis of its contents, with the application of the IRAMUTEQ software. Practical implications: the development of a didactic material for the development of Performance Indicators for Internal Audit departments of the financial sector implies the facilitation of compliance with the guidelines contained in the Fundamental Principles for Effective Banking Supervision published by the Basel Banking Supervision Committee, as well as assists Chief Audit Executives to communicate more easily the mission and strategy of its department, concentrating audit actions on higher value-added activities and priorities defined by its main stakeholders. Originality and contributions: this study scientifically contributes to an issue so far little explored, especially in Brazil, related to the evaluation of the effectiveness and performance of the Internal Audit, so that it identifies opportunities for improvement in its performance, improving the governance process and assisting high management in achieving the purposes and strategies. Results: the main aspects for the development of a didactic material for the evelopment of performance indicators were demonstrated, the relevance of considering the practical experiences of the operational auditors obtained in the field work and the systemic vision of the strategic auditors for proposing a strategy for the department, as well as the considerations of stakeholders in the audit process for the formulation of performance indicators. The results also demonstrated the importance of the quality of audit reports and timing in identifying their findings, requiring, for this, the training and knowledge of auditors, in addition to improving the flow of audit activities. The importance of the "Supervisory/Self-Regulatory Entities and Public Control Agencies" was demonstrated to evaluate the performance of Internal Audit of Public Financial Institutions. Finally, the didactic material was tested resulting in 14 Strategic Objectives and their respective Performance Indicators.A Auditoria Interna é uma atividade independente e objetiva de avaliação e consultoria, desenhada para adicionar valor às organizações. No contexto bancário público, onde as instituições são responsáveis por garantir a manutenção dos serviços financeiros, das operações de crédito e representar significativa parcela de lucratividade nacional, a atividade da Auditoria Interna representa papel essencial no desenvolvimento dessas organizações e da própria economia como um todo, sendo fundamental assegurar sua alta performance. No entanto, a literatura demonstra que a medição da eficácia da auditoria não é simples, em razão da dificuldade em se definir quais indicadores ideais para avaliar seu desempenho. Objetivo do trabalho: elaborar um material didático para desenvolvimento de Indicadores de Desempenho para Auditoria Interna de uma Instituição Financeira Pública avaliar sua performance, por meio da aplicação dos princípios do Balanced Scorecard. Metodologia: a presente pesquisa caracteriza-se como exploratória e participante e foi aplicada em uma Instituição Financeira Pública brasileira, utilizando-se uma abordagem qualitativa com a realização de entrevistas com empregados da Equipe Estratégica do seu departamento de Auditoria Interna. A análise dos resultados foi realizada pela categorização das respostas e análise temática dos seus conteúdos, com o auxílio do software IRAMUTEQ. Implicações práticas: o desenvolvimento de um material didático para desenvolvimento de Indicadores de Desempenho para os departamentos de Auditoria Interna do ramo financeiro implica na facilitação do cumprimento das diretrizes contidas nos Princípios Fundamentais para uma Supervisão Bancária Efetiva publicadas pelo Comitê de Supervisão Bancária de Basiléia, bem como auxilia os Chefes Executivos de Auditoria a comunicarem com maior facilidade a missão e estratégia do seu departamento, concentrando as ações da auditoria em atividades de maior valor agregado e nas prioridades definidas pelos seus principais stakeholders. Originalidade e contribuições: este estudo contribui cientificamente em uma questão até o momento pouco explorada, principalmente no Brasil, relativa à avaliação da efetividade e desempenho da Auditoria Interna, a fim de que ela identifique oportunidades de melhoria em sua atuação, aprimorando o processo de governança e auxiliando a alta gestão no atingimento dos propósitos e estratégias. Resultados: foram demonstrados os principais aspectos para o desenvolvimento de um material didático para o desenvolvimento de indicadores de desempenho, a relevância de se ponderar as experiências práticas dos auditores operacionais obtidas nos trabalhos em campo e a visão sistêmica dos auditores estratégicos para proposição de uma estratégia para o departamento, bem como as considerações das partes interessadas no processo auditar para a formulação dos indicadores de desempenho. Os resultados demonstraram ainda a importância da qualidade dos reportes de auditoria e a tempestividade na identificação dos seus achados, sendo necessária, para tanto, a capacitação e conhecimento dos auditores, além do aprimoramento do fluxo das atividades de auditoria. Ficou demonstrada a importância das ¿Entidades Supervisoras/Autorreguladoras e Órgãos Públicos de Controle¿ para avaliação do desempenho dos departamentos de Auditoria Interna das Instituições Financeira Públicas. Por fim, o material didático foi testado resultando em 14 Objetivos Estratégicos e seus respectivos Indicadores de Desempenho.application/pdfporUniversidade Presbiteriana MackenzieControladoria e Finanças EmpresariaisUPMBrasilCentro de Ciências Sociais e Aplicadas (CCSA)http://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessauditoria internabalanced scorecadindicadores de desempenhoCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO DE EMPRESASIndicadores de desempenho para auditoria interna com princípios do Balanced scorecardinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisVasconcelos, Ana Lucia Fontes de Souzahttp://lattes.cnpq.br/6786196161894864Segura, Liliane Cristinahttp://lattes.cnpq.br/0668174679142137Arnaut, Pedro Gilbertohttp://lattes.cnpq.br/4819677235897934http://lattes.cnpq.br/6209294364037210Janini, Daniel Tollerhttp://tede.mackenzie.br/jspui/bitstream/tede/4468/5/DANIEL%20TOLLER%20JANINI.pdfinternal auditbalanced scorecadperformance indicatorsreponame:Biblioteca Digital de Teses e Dissertações do Mackenzieinstname:Universidade Presbiteriana Mackenzie (MACKENZIE)instacron:MACKENZIEOREORE.xmltext/xml3545http://dspace.mackenzie.br/bitstream/10899/26617/1/ORE.xml02297890e19a75b119bbe90fd048d859MD5110899/266172020-12-07 12:09:39.519Biblioteca Digital de Teses e Dissertaçõeshttp://tede.mackenzie.br/jspui/PRI |
dc.title.por.fl_str_mv |
Indicadores de desempenho para auditoria interna com princípios do Balanced scorecard |
title |
Indicadores de desempenho para auditoria interna com princípios do Balanced scorecard |
spellingShingle |
Indicadores de desempenho para auditoria interna com princípios do Balanced scorecard Janini, Daniel Toller auditoria interna balanced scorecad indicadores de desempenho CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO DE EMPRESAS |
title_short |
Indicadores de desempenho para auditoria interna com princípios do Balanced scorecard |
title_full |
Indicadores de desempenho para auditoria interna com princípios do Balanced scorecard |
title_fullStr |
Indicadores de desempenho para auditoria interna com princípios do Balanced scorecard |
title_full_unstemmed |
Indicadores de desempenho para auditoria interna com princípios do Balanced scorecard |
title_sort |
Indicadores de desempenho para auditoria interna com princípios do Balanced scorecard |
author |
Janini, Daniel Toller |
author_facet |
Janini, Daniel Toller |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Vasconcelos, Ana Lucia Fontes de Souza |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/6786196161894864 |
dc.contributor.referee1.fl_str_mv |
Segura, Liliane Cristina |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/0668174679142137 |
dc.contributor.referee2.fl_str_mv |
Arnaut, Pedro Gilberto |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/4819677235897934 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/6209294364037210 |
dc.contributor.author.fl_str_mv |
Janini, Daniel Toller |
contributor_str_mv |
Vasconcelos, Ana Lucia Fontes de Souza Segura, Liliane Cristina Arnaut, Pedro Gilberto |
dc.subject.por.fl_str_mv |
auditoria interna balanced scorecad indicadores de desempenho |
topic |
auditoria interna balanced scorecad indicadores de desempenho CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO DE EMPRESAS |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO DE EMPRESAS |
description |
Internal Audit is an independent and objective assurance and consulting activity designed to add value to organizations. In the public banking context, where institutions are responsible for ensuring the maintenance of financial services, credit operations and representing a significant portion of national profitability, the activity of internal audit represents an essential role in the development of these organizations and the economy itself as a whole, being essential to ensure their high performance. However, the literature demonstrates that the measurement of the effectiveness of the audit is not simple, due to the difficulty in defining which indicators are ideal for evaluating its performance. Objective of this work: to develop a didactic material for the development of Performance Indicators for Internal Audit of a Public Financial Institution to evaluate its performance, through the application of the Balanced Scorecard principles. Methodology: this research is characterized as exploratory and participant and was applied in a Brazilian Public Financial Institution, using a qualitative approach with interviews with employees of the strategic team of its Internal Audit department. The analysis of the results was performed by categorizing the answers and thematic analysis of its contents, with the application of the IRAMUTEQ software. Practical implications: the development of a didactic material for the development of Performance Indicators for Internal Audit departments of the financial sector implies the facilitation of compliance with the guidelines contained in the Fundamental Principles for Effective Banking Supervision published by the Basel Banking Supervision Committee, as well as assists Chief Audit Executives to communicate more easily the mission and strategy of its department, concentrating audit actions on higher value-added activities and priorities defined by its main stakeholders. Originality and contributions: this study scientifically contributes to an issue so far little explored, especially in Brazil, related to the evaluation of the effectiveness and performance of the Internal Audit, so that it identifies opportunities for improvement in its performance, improving the governance process and assisting high management in achieving the purposes and strategies. Results: the main aspects for the development of a didactic material for the evelopment of performance indicators were demonstrated, the relevance of considering the practical experiences of the operational auditors obtained in the field work and the systemic vision of the strategic auditors for proposing a strategy for the department, as well as the considerations of stakeholders in the audit process for the formulation of performance indicators. The results also demonstrated the importance of the quality of audit reports and timing in identifying their findings, requiring, for this, the training and knowledge of auditors, in addition to improving the flow of audit activities. The importance of the "Supervisory/Self-Regulatory Entities and Public Control Agencies" was demonstrated to evaluate the performance of Internal Audit of Public Financial Institutions. Finally, the didactic material was tested resulting in 14 Strategic Objectives and their respective Performance Indicators. |
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2020 |
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2020-12-02T14:08:34Z 2020-12-07T15:09:39Z |
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2020-12-07T15:09:39Z |
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2020-02-05 |
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masterThesis |
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JANINI, Daniel Toller. Indicadores de desempenho para auditoria interna com princípios do Balanced scorecard. 2020. 76 f. Dissertação (Mestrado Profissional em Controladoria e Finanças Empresariais) - Universidade Presbiteriana Mackenzie, São Paulo. |
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http://dspace.mackenzie.br/handle/10899/26617 |
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JANINI, Daniel Toller. Indicadores de desempenho para auditoria interna com princípios do Balanced scorecard. 2020. 76 f. Dissertação (Mestrado Profissional em Controladoria e Finanças Empresariais) - Universidade Presbiteriana Mackenzie, São Paulo. |
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