A interferência da cultura organizacional na atividade do auditor interno: um estudo com auditores internos de instituições financeiras

• Ano de defesa: 2013
• Autor(a) principal: Dias, Sergio Ricardo Leandro
• Orientador(a): Imoniana, Joshua Onome
• Banca de defesa: Oyadomari, José Carlos Tiomatsu , Santos, Neusa Maria Bastos Fernandes dos
• 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; cultura organizacional; competing values framework
• Palavras-chave em Inglês: internal audit; organizational culture; competing values framework
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: http://dspace.mackenzie.br/handle/10899/26282

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.