A percepção dos auditados em relação à auditoria interna em uma instituição financeira

• Ano de defesa: 2015
• Autor(a) principal: Ando, Larissa
• Orientador(a): Cesar, Ana Maria Roux Valentini Coelho
• Banca de defesa: Grecco, Marta Cristina Pelucio , Imoniana, Joshua Onome
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Programa de Pós-Graduação: Controladoria Empresarial
• Departamento: Ciências Contábeis
• País: BR
• Palavras-chave em Português: auditoria interna; estado de ânimo; percepção
• Palavras-chave em Inglês: internal audit; state of mind; perception
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: http://dspace.mackenzie.br/handle/10899/26307

Faced with an economic context where the presence of financial institutions is of paramount importance, mainly for ensuring the maintenance of financial services, it is noted that the assistance provided by internal audit to financial institutions have a key role in proper development of them and therefore the very economy as a whole, due to its role of checking that the procedures adopted in relation to standards and internal controls. But is the control characteristic of the internal audit activity, is at fault or pointing the involuntary image of your paper arising from past practices of internal audit supervision and punishment, it is considered the possibility of auditee have fear or other negative feelings associated internal audit which will influence your decision making capability in the company, which indirectly reflected in the relationship between internal audit and the auditee parties and consequently influence the behavior of employees. Given the aforementioned context, the need to check: How the perception of internal audit affect the mood of the auditee? The theoretical framework of this study addressed the objectives and the performance of internal audit, the process of perception and the composition of moods. Methodologically the research was mixed, with quantitative and qualitative approaches. Quantitative data were collected using closed questionnaires, with questions organized into three dimensions: cognitive (what is known about the role of the auditor), affective (feelings associated with the audit situation) and behavioral (the experience that has with auditing situations). The sample consisted of 121 respondents employees of a unit of the Federal Savings Bank. Data were analyzed using descriptive and multivariate statistics. The results showed that the mood of the auditee was related to cognitive, behavioral and affective aspects, obtained by multiple linear regression equation involving the three referenced aspects. Qualitative data showed that in general, as the vision of four internal auditors, there was a change in the perception of the auditee for the internal audit and over the years this image of supervision and punishment in relation to the internal audit, gradually is losing their strength; which reinforced the results of quantitative research, it was shown a balance in the state of mind of the auditee, regardless of the presence of internal audit or the time since the last audit. It was the need of managers, the case study, clarifies the audit programs and the criteria used by the auditors, as they were not clear to auditee, which would contribute to the inter-relationship and collaboration between internal auditors and auditee and accelerate the reduction of significantly surveillance image.