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

Abstract

This master´s thesis presents a study on the internal auditors and auditees perception over the internal audit practice in an energy company. It was carried out a case study in a energy company in which they were used primary sources and different instruments of data collect and analysis, with a qualitative approach. The internal auditing process dynamic of the studied company was analyzed in details by interviews, questionnaires answered by internal auditors and auditees by internet survey, documental analysis and participating observation. The analysis of the internal auditors’ individual characteristics revealed a good level of schooling and frequent training, and a high standard deviation of the years of experience in the group. Internal auditors and auditees pointed the auditor preparation, the auditors recommendations quality and the risk focus as the factors of major influency on the internal audit service quality, corroborating the literature. They also presented a positive perception on the internal audit contribution to improve the processes performance, the internal controls structure and the risk management of the company, relevant indicators in the internal audit service quality valuation. It was observed a stronger rigor of the internal auditors compared to the auditees related to their perception on the internal audit efficacy. The research revealed a considerable perceptive divergence between internal auditors and auditees related to the auditee behavior in face of the deficiencies found, the deficiencies cause analysis by the auditee and his commitment in solving the reported problems. The auditees have a positive perception on these questions, not shared by the major of the auditors. The internal audit quality perception by auditors and auditees is, in the major of the cases, coherent with the quality attributes presented on the literature and observed in the internal audit of the company studied, indicating a good predictive capacity of these attributes to the internal audit quality service valuation. It is observed an opportunity of improving this service, as it was verified a good knowledge of the internal audit best practices by the auditors, but not always followed by the application of these practices.