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Publication
A relevância do capital humano para a auditoria interna
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Authors
Advisor(s)
Abstract(s)
A Auditoria Interna tem vindo a ganhar progressiva importância e a sofrer diversos ajustamentos, no que respeita aos objectivos que persegue. A detecção de fraudes foi o primeiro. (Será ainda o único para alguns).
Surgiram outros – a verificação da fidedignidade dos registos e o cumprimento de normas, leis e regulamentos (externos e internos). Mais recentemente - a economia, a eficiência e a eficácia. A óptica é, cada vez mais, preventiva, construtiva e com ênfase nos riscos de controlo interno.
Desta breve descrição resulta clara a evolução e relevo da focalização da Auditoria Interna, por iniciativa dos seus executantes e dos responsáveis das organizações onde exercem as suas actividades, procurando centrar-se nas áreas de maior relevância.
Simultaneamente, vem sendo cada vez mais lugar comum referenciar o Capital Humano – subconjunto do Capital Intelectual -, como o factor mais determinante de qualquer organização.
Estão então aqui referenciados temas importantes que estarão supostamente associados e que serão relevantes para a sociedade em que nos inserimos. É isso que se pretende analisar, em Portugal.
Neste trabalho, caracterizam-se os conceitos apresentados, debatem-se com especialistas de cada uma das áreas estes temas e questionam-se directamente os Auditores Internos.
Para este efeito elegem-se os membros do IPAI, reconhecidamente um grupo prestigiado, membro do IIA. (Pela especificidade, na análise ter-se-á em atenção o caso particular dos CIAs).
Realizado o trabalho de recolha e análise de dados, apresentam-se as conclusões, qual “fotografia" do pensamento de cerca de 90 de 380 pessoas possíveis, realizada em fins de 2006.
Mais tarde, actualizações podem e devem ser desenvolvidas, a partir desta base, que permitam fazer leituras comparativas e ajudar os Responsáveis pela Auditoria Interna em Portugal no estabelecimento das “rotas" para o melhor desempenho dos profissionais que a ela se dedicam
Internal Audit has been gaining progressive importance and suffering several adjustments, in what concerns its objectives. Fraud detection was the first. (It remains the only one for some people). Others have appeared – record reliability and the conformity of norms, laws and regulations (internal and external). More recently – economy, efficiency and effectiveness. The perspective is, more and more, preventive, constructive and emphasizing the internal control risks. From this brief description, it becomes clear the evolution and importance of the focus of the Internal Audit, by initiative of its players and senior members of the organizations where they carry out their activities, aiming to concentrate in the most relevant areas. Simultaneously, it has become more frequent to refer Human Capital – subset of Intellectual Capital – as the most critical factor of any organization. These are relevant topics that are allegedly associated and key in the society in which we live. That is what needs to be analyzed in Portugal. In this paper, the above mentioned concepts are characterized and debated with experts of each of the areas and the internal auditors are questioned directly. To this effect, all members of the IPAI (the Portuguese Institute of Internal Auditors), a recognized prestigious group, member of IIA, are selected. (Given the specificity, the analysis shall focus on the particular case of the CIAs). Having completed the data collection of analysis, the conclusions are presented, such as a “photography" of the thoughts of around 90 people out of a total of 380 possible ones, completed in the end of 2006. Later, updates can and should be developed, growing from this basis, that will allow comparative analysis and will help those with responsibility for the internal audit in Portugal to establish the best “roadmap" for a better performance of the professionals dedicated to this topic
Internal Audit has been gaining progressive importance and suffering several adjustments, in what concerns its objectives. Fraud detection was the first. (It remains the only one for some people). Others have appeared – record reliability and the conformity of norms, laws and regulations (internal and external). More recently – economy, efficiency and effectiveness. The perspective is, more and more, preventive, constructive and emphasizing the internal control risks. From this brief description, it becomes clear the evolution and importance of the focus of the Internal Audit, by initiative of its players and senior members of the organizations where they carry out their activities, aiming to concentrate in the most relevant areas. Simultaneously, it has become more frequent to refer Human Capital – subset of Intellectual Capital – as the most critical factor of any organization. These are relevant topics that are allegedly associated and key in the society in which we live. That is what needs to be analyzed in Portugal. In this paper, the above mentioned concepts are characterized and debated with experts of each of the areas and the internal auditors are questioned directly. To this effect, all members of the IPAI (the Portuguese Institute of Internal Auditors), a recognized prestigious group, member of IIA, are selected. (Given the specificity, the analysis shall focus on the particular case of the CIAs). Having completed the data collection of analysis, the conclusions are presented, such as a “photography" of the thoughts of around 90 people out of a total of 380 possible ones, completed in the end of 2006. Later, updates can and should be developed, growing from this basis, that will allow comparative analysis and will help those with responsibility for the internal audit in Portugal to establish the best “roadmap" for a better performance of the professionals dedicated to this topic
Description
Dissertação de Mestrado em Contabilidade e Auditoria apersentada à Universidade Aberta
Keywords
Gestão de empresas Organizações Bens intangíveis Capital Inteligência Comportamento Recursos humanos Auditoria Portugal
Citation
Nunes, António da Trindade - A relevância do capital humano para a auditoria interna [Em linha]. Lisboa : [s.n.], 2007. 278 p.