Indicadores de desempenho para auditoria interna com princípios do Balanced scorecard

• Ano de defesa: 2020
• Autor(a) principal: Janini, Daniel Toller
• Orientador(a): Vasconcelos, Ana Lucia Fontes de Souza
• Banca de defesa: Segura, Liliane Cristina , Arnaut, Pedro Gilberto
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Programa de Pós-Graduação: Controladoria e Finanças Empresariais
• Departamento: Centro de Ciências Sociais e Aplicadas (CCSA)
• País: Brasil
• Palavras-chave em Português: auditoria interna; balanced scorecad; indicadores de desempenho
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO DE EMPRESAS
• Link de acesso: http://dspace.mackenzie.br/handle/10899/26617

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.