Eficiência de uma auditoria interna dos processos de negócios das empresas
Palavras-chave:
Auditoria interna, processos de negócios, controle, eficiência de uma auditoria interna, negócios.Resumo
O artigo sugere uma abordagem para avaliar a eficácia do processo de "Uma auditoria interna de processos de negócios, da compra ao pagamento", que permite monitorar visualmente a dinâmica e a realização real do processo dos indicadores especificados. Isso é explicado pelo fato de que a avaliação objetiva é obtida por meio da correlação entre os valores objetivos e planejados, o que permite determinar como a operação do processo está próxima de atingir o objetivo. É aconselhável realizar uma avaliação do funcionamento do processo de "Uma auditoria interna de processos de negócios de compra para pagamento" para realizar dois indicadores: eficácia e eficiência. Juntamente com a implementação do modelo de auditoria interna do processo de negócios, é necessário melhorar o sistema de gerenciamento de riscos, documentar os principais riscos e procedimentos de controle existentes no contexto dos processos de negócios individuais.
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Referências
Abdolmohammadi, M. J., DeSimone, S. M., Hsieh, T. S., & Wang, Z. (2017). Factors associated with internal audit function involvement with XBRL implementation in public companies: An international study. International Journal of Accounting Information Systems, 25, 45-56.
Al-Akra, M., Abdel-Qader, W., & Billah, M. (2016). Internal auditing in the Middle East and North Africa: A literature review. Journal of International Accounting, Auditing and Taxation, 26, 13-27.
Alzeban, A., & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23(2), 74-86.
Alzeban, A., & Sawan, N. (2015). The impact of audit committee characteristics on the implementation of internal audit recommendations. Journal of International Accounting, Auditing and Taxation, 24, 61-71.
Atiase, R. K. (1985). Predisclosure information, firm capitalization, and security price behavior around earnings announcements. Journal of Accounting Research, 21-36.
Bhushan, R. (1989). Firm characteristics and analyst following. Journal of Accounting and Economics, 11(2-3), 255-274.
Gramling, A. A., Maletta, M. J., Schneider, A., & Church, B. K. (2004). The role of the internal audit function in corporate governance: A synthesis of the extant internal auditing literature and directions for future research. Journal of Accounting literature, 23, 194.
Gros, M., Koch, S., & Wallek, C. (2017). Internal audit function quality and financial reporting: results of a survey on German listed companies. Journal of Management & Governance, 21(2), 291-329.
Ho, S., & Hutchinson, M. (2010). Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms. Journal of International Accounting, Auditing and Taxation, 19(2), 121-136.
Hogan, C. E., & Wilkins, M. S. (2008). Evidence on the audit risk model: Do auditors increase audit fees in the presence of internal control deficiencies?. Contemporary Accounting Research, 25(1), 219-242.
Ismagilov, I. I., & Khasanova, S. F. (2014). Rating assessment of company’s competitiveness based on fuzzy sets approach. In Albena, Bulgaria: International Multidisciplinary Scientific Conferences on social sciences and arts SGEM (pp. 473-9).
Ismagilov, I. I., & Khasanova, S. F. (2016). Algorithms of parametric estimation of polynomial trend models of time series on discrete transforms. Academy of Strategic Management Journal, 15, 20.
Mihret, D. G., & Grant, B. (2017). The role of internal auditing in corporate governance: a Foucauldian analysis. Accounting, Auditing & Accountability Journal, 30(3), 699-719.
Oxner, T., Hawkins, K. W., & Rivers, R. (1995). A study of computer usage by internal auditors in Canada and the United States. Journal of International Accounting, Auditing and Taxation, 4(1), 27-37.
PriceWaterhouseCoopers, L. L. C. (2011). The world in 2050—The accelerating shift of global economic power: Challenges and opportunities. London, UK.
Roussy, M., & Brivot, M. (2016). "Internal audit quality: a polysemous notion?" Accounting, Auditing & Accountability Journal 29 (5), 714-738.
Scarbrough, D. P., Rama, D. V., & Raghunandan, K. (1998). Audit committee composition and interaction with internal auditing: Canadian evidence. Accounting Horizons, 12(1), 51.
Spira, L. F., & Page, M. (2003). Risk management: The reinvention of internal control and the changing role of internal audit. Accounting, Auditing & Accountability Journal, 16(4), 640-661.
Al-Akra, M., Abdel-Qader, W., & Billah, M. (2016). Internal auditing in the Middle East and North Africa: A literature review. Journal of International Accounting, Auditing and Taxation, 26, 13-27.
Alzeban, A., & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23(2), 74-86.
Alzeban, A., & Sawan, N. (2015). The impact of audit committee characteristics on the implementation of internal audit recommendations. Journal of International Accounting, Auditing and Taxation, 24, 61-71.
Atiase, R. K. (1985). Predisclosure information, firm capitalization, and security price behavior around earnings announcements. Journal of Accounting Research, 21-36.
Bhushan, R. (1989). Firm characteristics and analyst following. Journal of Accounting and Economics, 11(2-3), 255-274.
Gramling, A. A., Maletta, M. J., Schneider, A., & Church, B. K. (2004). The role of the internal audit function in corporate governance: A synthesis of the extant internal auditing literature and directions for future research. Journal of Accounting literature, 23, 194.
Gros, M., Koch, S., & Wallek, C. (2017). Internal audit function quality and financial reporting: results of a survey on German listed companies. Journal of Management & Governance, 21(2), 291-329.
Ho, S., & Hutchinson, M. (2010). Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms. Journal of International Accounting, Auditing and Taxation, 19(2), 121-136.
Hogan, C. E., & Wilkins, M. S. (2008). Evidence on the audit risk model: Do auditors increase audit fees in the presence of internal control deficiencies?. Contemporary Accounting Research, 25(1), 219-242.
Ismagilov, I. I., & Khasanova, S. F. (2014). Rating assessment of company’s competitiveness based on fuzzy sets approach. In Albena, Bulgaria: International Multidisciplinary Scientific Conferences on social sciences and arts SGEM (pp. 473-9).
Ismagilov, I. I., & Khasanova, S. F. (2016). Algorithms of parametric estimation of polynomial trend models of time series on discrete transforms. Academy of Strategic Management Journal, 15, 20.
Mihret, D. G., & Grant, B. (2017). The role of internal auditing in corporate governance: a Foucauldian analysis. Accounting, Auditing & Accountability Journal, 30(3), 699-719.
Oxner, T., Hawkins, K. W., & Rivers, R. (1995). A study of computer usage by internal auditors in Canada and the United States. Journal of International Accounting, Auditing and Taxation, 4(1), 27-37.
PriceWaterhouseCoopers, L. L. C. (2011). The world in 2050—The accelerating shift of global economic power: Challenges and opportunities. London, UK.
Roussy, M., & Brivot, M. (2016). "Internal audit quality: a polysemous notion?" Accounting, Auditing & Accountability Journal 29 (5), 714-738.
Scarbrough, D. P., Rama, D. V., & Raghunandan, K. (1998). Audit committee composition and interaction with internal auditing: Canadian evidence. Accounting Horizons, 12(1), 51.
Spira, L. F., & Page, M. (2003). Risk management: The reinvention of internal control and the changing role of internal audit. Accounting, Auditing & Accountability Journal, 16(4), 640-661.
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Publicado
2018-12-27
Como Citar
Nagumanova, R. V., Sabirova, A. I., & Titova, N. G. (2018). Eficiência de uma auditoria interna dos processos de negócios das empresas. Amazonia Investiga, 7(17), 306–318. Recuperado de https://amazoniainvestiga.info/index.php/amazonia/article/view/359
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