A Lei Sarbanes-Oxley e a percepção dos gestores sobre as competências do auditor interno

Carmona, Eduardo Alejandro; Pereira, Anisio Candido; Santos, Mário Roberto dos

doi:10.13037/gr.vol26n76.207

Cited by 4 publications

(5 citation statements)

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“…Another study that is somewhat similar to this study and that was also performed in Brazil, is that of Carmona, Pereira, and Santos (2010), who analyze the perceptions of managers regarding the capability of internal auditors to adapt to the changes that have occurred in the insurance market since the introduction of the Sarbanes-Oxley Act. The study of Pepinelli, Dutra, and Alberton (2011) investigate the perception of auditors in relation to the behavioral competencies of independent auditors.…”

Section: Determinantmentioning

confidence: 90%

Percepção de auditores e auditados sobre as práticas de auditoria interna em uma empresa do setor energético

Lélis

Pinheiro

2012

Rev. contab. finanç.

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Internal auditing activities have experienced a great deal of expansion and appreciation in recent years. The objective of this study was to evaluate the perceptions of internal auditors and auditees regarding the internal auditing practices of a Brazilian company in the energy sector. The study, conducted as a case study with the use of primary sources, analyzed different aspects of internal auditing activities, including auditor training and the characteristics associated with good auditing work. Internal auditors and auditees indicated the level of preparation of the auditor, the quality of the auditing recommendations, and risk orientation as the factors with the greatest influence on the quality of internal auditing services, supporting findings in the literature. The studied groups also had positive perceptions regarding the contribution of internal auditing to improvements in process performance, internal control structures, and the company's management of risk, which are relevant indicators in the evaluation of the quality of internal auditing services. The study revealed that auditors and auditees had different perceptions of the evaluation of auditee behavior. The perceptions of auditors and auditees regarding the use of good internal auditing practices are, in most cases, coherent with the quality attributes cited in the literature, indicating the presence of these attributes in the evaluation of internal auditing service quality.

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Section: Determinantmentioning

confidence: 90%

Percepção de auditores e auditados sobre as práticas de auditoria interna em uma empresa do setor energético

Lélis

Pinheiro

2012

Rev. contab. finanç.

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“…O controle interno é o conjunto de mecanismos utilizados pela administração com intuito de prevenir irregularidades e compor a gestão de riscos, sendo necessário que a entidade tenha uma estrutura interna sólida, com sistemas de governança que sejam capazes de auxiliar os gestores a monitorar e controlar com mais eficiência e eficácia o processo de suas atividades (Carmona, Pereira & Santos, 2010). O estabelecimento de processos de controle melhora efetivamente a administração da empresa, porém é preciso que estejam aliados a um desempenho positivo da gestão e atividades de governança (Araújo, Cabral, Santos, Pessoa & Roldan, 2013).…”

Section: Controles Internosunclassified

Controles internos para o gerenciamento de riscos: percepção de auditores e gestores

et al. 2022

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Objetivo: O presente artigo tem como objetivo analisar a percepção dos auditores e gestores em relação aos controles internos no gerenciamento de riscos nas empresas. Metodologia: A pesquisa é descritiva e qualitativa. Foram realizados dois roteiros de entrevistas divididos em duas partes: a primeira contendo 05 perguntas fechadas sobre a caracterização dos profissionais e a segunda os questionamentos direcionados a área da pesquisa. O primeiro roteiro foi dirigido aos auditores independentes e conteve 08 questionamentos abertos. O segundo foi apontado para as gestoras e conteve 10 perguntas abertas, sendo 07 questões elaboradas com base no referencial teórico da pesquisa e as demais foram retiradas do estudo de Peleias et al. (2017). O tratamento dos dados ocorreu por meio de análise de conteúdo com utilização do software Atlas/TI. Resultados: Mediante os achados da pesquisa as gestoras afirmam terem um controle interno que colabora com o gerenciamento de riscos, nesse sentido investem sempre em programas, pois afirmam que ajudam na prevenção de erros. Na ótica dos auditores independentes as organizações de Mossoró têm controle interno e programas que colaboram para o gerenciamento de riscos, no entanto, os funcionários não são habilitados para operacionalizar as ações nos sistemas. O que compromete o desempenho dos resultados. Diante das análises realizadas é possível compreender as diferentes concepções em relação ao controle interno das empresas. Contribuições do Estudo: A contribuição da pesquisa no aspecto teórico é confrontar as diferentes percepções de auditores e gestores, quanto a utilização do controle interno no gerenciamento de riscos em uma realidade prática. No que se refere ao aspecto prático, o estudo tem o intuito de observar o que é visto pelos auditores e o que não é percebido dentro das organizações, nesse sentido a operacionalização do controle interno é avaliado como eficaz, mas em diferentes anglos que apresentam uma realidade especifica da cidade de Mossoró, assim a pesquisa mostra que é possível sanar problemas de execução do controle interno, proporcionando um melhor desempenho e eficácia do gerenciamento de riscos.

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“…Internal control is the set of mechanisms used by management in order to prevent irregularities and compose risk management, requiring the entity to have a solid internal structure, with governance systems that are able to assist managers to monitor and control with more efficient and effective the process of their activities (Carmona, Pereira & Santos, 2010). The establishment of control processes effectively improves the company's administration, but it is necessary that they are combined with a positive performance of management and governance activities (Araújo, Cabral, Santos, Pessoa & Roldan, 2013).…”

Section: Internal Controlsmentioning

confidence: 99%

“…G2 said that the company has had internal control for a year and a half and that 01 person works in front of this sector, in this case the controller. The study by Carmona et al (2010) draws attention to the need for an entity to have an internal control system, stating that these systems help managers to efficiently and effectively monitor and control the process of their activities, preventing irregularities and composing risk management.…”

Section: Managersmentioning

confidence: 99%

Internal controls for risk management: perception of auditors and managers

et al. 2022

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Purpose: This article aims to analyze the perception of auditors and managers in relation to internal controls in risk management in companies. Methodology: The research is descriptive and qualitative. Two identification scripts were carried out, divided into two parts: the first containing 05 closed questions about the characterization of the professionals and the second the questions directed to the research area. The first script was addressed to independent auditors and contains 08 open questions. The second was directed to the managers and contained 10 open questions, 07 of which were elaborated based on the theoretical framework of the research and the others were taken from the study by Peleias et al. (2017). Data processing took place through content analysis using the Atlas / TI software. Results: Based on the research findings, the managers claim to have an internal control that collaborates with risk management, in this sense they always invest in programs, as they claim that they help in the prevention of errors. In the view of independent auditors, Mossoró organizations have internal control and programs that collaborate for risk management, however, employees are not qualified to operationalize the actions in the systems. What compromises the performance of the results. In view of the analyzes carried out, it is possible to understand the different conceptions in relation to the internal control of companies. Contributions of tihis Study: The contribution of research in the theoretical aspect is to confront the different perceptions of auditors and managers, regarding the use of internal control in risk management in a practical reality. With regard to the practical aspect, this study aims to observe what is seen by auditors and what is not perceived within organizations, in this sense the operationalization of internal control is evaluated as effective, but in different angles that have a specific reality of the city of Mossoró, so the research shows that it is possible to solve problems of execution of internal control, providing a better performance and effectiveness of risk management.

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A Lei Sarbanes-Oxley e a percepção dos gestores sobre as competências do auditor interno

Cited by 4 publications

References 0 publications

Percepção de auditores e auditados sobre as práticas de auditoria interna em uma empresa do setor energético

Percepção de auditores e auditados sobre as práticas de auditoria interna em uma empresa do setor energético

Controles internos para o gerenciamento de riscos: percepção de auditores e gestores

Internal controls for risk management: perception of auditors and managers

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