Percepção da gestão e dos auditores internos em relação ao desempenho e eficácia da auditoria interna

Abstract

Internal auditing plays an important role in the corporate environment, adding value, improving an organization's operations, supporting senior management in decisionmaking, ensuring the adequacy and effectiveness of internal controls, the integrity and reliability of information and generating various benefits for the organization. This study aims to analyze the perception of management and internal auditors about the performance and effectiveness of internal auditing. To this end, a survey was conducted, combining qualitative and quantitative approaches, through the application of questionnaires to fifty professionals in the field. The results indicate that there is agreement among the participants on the factors that influence the effectiveness and performance of internal auditing. However, small differences were identified between the perceptions of the strategic and operational levels, especially with regard to the capacity for innovation and the alignment of audits with organizational objectives. The research reinforces the importance of effective communication between internal auditors and management in order to optimize processes and add value to organizations. As a contribution, the study provides insights into good practices and suggests improvements for aligning expectations between the different hierarchical levels.