Critical analysis of internal audit processes carried out by Brazilian companies
ISSN: 1754-2731
Article publication date: 12 October 2021
Issue publication date: 29 November 2022
Abstract
Purpose
The main objective of this study is to analyze internal audit processes performed by Brazilian companies considering ISO 19011:2018 guidelines.
Design/methodology/approach
The methodological strategy used was a survey conducted with professionals who assist audit processes of Brazilian companies from different segments. Eight main aspects presented by ISO 19011:2018 were evaluated, and data were analysed through fuzzy technique for order of preference by similarity to ideal solution (TOPSIS). These aspects were ranked, and it was possible to identify those most critical.
Findings
Three aspects that are evidenced as critical in the study are as follows (1) to correctly establish the objectives to be achieved and the extension of internal audits program; (2) to correctly assess risks and opportunities that can affect internal audits implementation, defining actions for better results and (3) to monitor, critically analyze and improve the internal audit program.
Originality/value
This study has an exploratory character, and the information presented here can be useful for market professionals and researchers interested in the subject. No similar study was found in the literature.
Keywords
Acknowledgements
This work was supported by the Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - Brasil (CAPES) - Finance Code 001; process 88887.464433/2019-00; Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq) 307536/2018-1; 305442/2018-0 and 311530/2018-4; and Universidade do Estado do Pará (UEPA) 626/18.
Citation
Melo Filho, G.P., Martins, V.W.B., Rampasso, I.S., Quelhas, O.L.G., Souza Pinto, J., Silva, D., Osiro, L. and Anholon, R. (2022), "Critical analysis of internal audit processes carried out by Brazilian companies", The TQM Journal, Vol. 34 No. 6, pp. 2016-2029. https://doi.org/10.1108/TQM-05-2021-0153
Publisher
:Emerald Publishing Limited
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