DEPLOYMENT OF THE AUDIT BASED ON RISK IN AN ENTITY IN THE "SYSTEM S": THE CASE OF SEBRAE/EC

With the growing complexity of the business, many organizations have seen the need for the best control over the risk that its objectives could be achieved. The present article discusses the Audit Based on Risk (ABR), evidencing their main characteristics. The study is relevant both to the business...

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Principais autores: Pinho, Ruth Carvalho de Santana, Brandão Bezerra, Leonardo
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/5511
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record_format ojs
institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language por
format Online
author Pinho, Ruth Carvalho de Santana
Brandão Bezerra, Leonardo
spellingShingle Pinho, Ruth Carvalho de Santana
Brandão Bezerra, Leonardo
DEPLOYMENT OF THE AUDIT BASED ON RISK IN AN ENTITY IN THE "SYSTEM S": THE CASE OF SEBRAE/EC
author_facet Pinho, Ruth Carvalho de Santana
Brandão Bezerra, Leonardo
author_sort Pinho, Ruth Carvalho de Santana
title DEPLOYMENT OF THE AUDIT BASED ON RISK IN AN ENTITY IN THE "SYSTEM S": THE CASE OF SEBRAE/EC
title_short DEPLOYMENT OF THE AUDIT BASED ON RISK IN AN ENTITY IN THE "SYSTEM S": THE CASE OF SEBRAE/EC
title_full DEPLOYMENT OF THE AUDIT BASED ON RISK IN AN ENTITY IN THE "SYSTEM S": THE CASE OF SEBRAE/EC
title_fullStr DEPLOYMENT OF THE AUDIT BASED ON RISK IN AN ENTITY IN THE "SYSTEM S": THE CASE OF SEBRAE/EC
title_full_unstemmed DEPLOYMENT OF THE AUDIT BASED ON RISK IN AN ENTITY IN THE "SYSTEM S": THE CASE OF SEBRAE/EC
title_sort deployment of the audit based on risk in an entity in the "system s": the case of sebrae/ec
description With the growing complexity of the business, many organizations have seen the need for the best control over the risk that its objectives could be achieved. The present article discusses the Audit Based on Risk (ABR), evidencing their main characteristics. The study is relevant both to the business environment, showing the stages of deployment of this methodology, as for academia, which has few studies related to the topic, as empirical observation. Thus, the research question: What factors contribute to the proper implementation of an Audit Based on Risk? Has the general objective of this study, to identify the success factors in the implementation of the Audit Based on Risk (ABR). It was chosen as research procedure the case study. The data were obtained through the official documentation of deployment of ABR in entity which describes all of the steps of deployment, in addition to application of interview and questionnaire between the internal auditors of the company and managers of the areas of Bidding, Accounting and Juridical it was concluded that the ABR can be an important tool for businesses that want to independent evaluation for the Management of Risks, being necessary a well structured plan of deployment for success of this. In addition, an Internal Audit Traditional well-developed within the company becomes a characteristic facilitates the change of scope, because for the correct deployment of ABR is required a management environment robust and effective involvement of audit team.Keywords: Control. Risk. Audit based on Risk.
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2015
url https://periodicos.ufrn.br/ambiente/article/view/5511
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spelling oai:periodicos.ufrn.br:article-55112019-10-09T22:32:44Z DEPLOYMENT OF THE AUDIT BASED ON RISK IN AN ENTITY IN THE "SYSTEM S": THE CASE OF SEBRAE/EC IMPLEMENTACIÓN DE LA AUDITORÍA BASADA EN EL RIESGO EN UNA ENTIDAD EN EL "SISTEMA S": EL CASO DE SEBRAE/CE IMPLANTAÇÃO DA AUDITORIA BASEADA EM RISCO EM UMA ENTIDADE DO "SISTEMA S": O CASO DO SEBRAE/CE Pinho, Ruth Carvalho de Santana Brandão Bezerra, Leonardo With the growing complexity of the business, many organizations have seen the need for the best control over the risk that its objectives could be achieved. The present article discusses the Audit Based on Risk (ABR), evidencing their main characteristics. The study is relevant both to the business environment, showing the stages of deployment of this methodology, as for academia, which has few studies related to the topic, as empirical observation. Thus, the research question: What factors contribute to the proper implementation of an Audit Based on Risk? Has the general objective of this study, to identify the success factors in the implementation of the Audit Based on Risk (ABR). It was chosen as research procedure the case study. The data were obtained through the official documentation of deployment of ABR in entity which describes all of the steps of deployment, in addition to application of interview and questionnaire between the internal auditors of the company and managers of the areas of Bidding, Accounting and Juridical it was concluded that the ABR can be an important tool for businesses that want to independent evaluation for the Management of Risks, being necessary a well structured plan of deployment for success of this. In addition, an Internal Audit Traditional well-developed within the company becomes a characteristic facilitates the change of scope, because for the correct deployment of ABR is required a management environment robust and effective involvement of audit team.Keywords: Control. Risk. Audit based on Risk. Con la creciente complejidad de los negocios, muchas organizaciones se han visto en la necesidad de un mayor control sobre el riesgo de que sus objetivos se pueden alcanzar. En este trabajo se discute la auditoría basada en riesgos (APR), evidenciando sus características principales. El estudio es importante, tanto para el entorno empresarial, mostrando las etapas de la implementación de esta metodología, como para la academia, que tiene pocos estudios relacionados con el tema, como observación empírica. Por lo tanto, la pregunta de investigación: ¿Qué factores contribuyen a la correcta ejecución de una auditoría basada en riesgo? Tiene el objetivo general de este estudio, a fin de identificar los factores de éxito en la aplicación de la Auditoría Basada en Riesgo (ABR). Fue elegido como método de búsqueda el estudio de caso. Los datos se obtuvieron a través de la documentación oficial de la implementación de la ABR en la entidad que describe todos los pasos de instalación, además de ocuparse de la aplicación de entrevistas y los cuestionarios entre los auditores internos de la empresa y los gerentes de las áreas de Licitación, Contabilidad y Legal, se llegó a la conclusión de que el ABR puede ser una herramienta importante para las empresas que buscan a una evaluación independiente de la gestión de riesgos, siendo necesario un bien estructurado plan de implementación para el éxito de este. Además, una auditoría interna tradicionales, bien desarrollado en la empresa se convierte en una característica facilita el cambio de alcance, ya que para la implementación correcta de ABR se requiere de un entorno de gestión sólido y efectiva participación del equipo de auditoría.Palabras clave: Control. Riesgo. Auditoría basada en riesgo. Com a crescente complexidade dos negócios, muitas entidades viram a necessidade de um controle maior sobre o risco para que seus objetivos pudessem ser atingidos. O presente trabalho discorre sobre a Auditoria Baseada em Risco (ABR), evidenciando suas principais características. O estudo apresenta-se relevante tanto para o meio empresarial, evidenciando as etapas de implantação dessa metodologia, como para o meio acadêmico, que possui poucos estudos relacionados ao tema, conforme observações empíricas. Assim, coube como pergunta de pesquisa: Quais fatores contribuem para a adequada implantação de uma Auditoria Baseada em Risco? Tem-se como objetivo geral deste estudo, identificar os fatores de sucesso na implantação da Auditoria Baseada em Risco (ABR). Escolheu-se como procedimento de pesquisa o estudo de caso. Os dados foram obtidos por intermédio da documentação oficial de implantação da ABR na entidade a qual descreve todas as etapas de implantação, além de aplicação de entrevista e questionário entre os auditores internos da empresa e gestores das áreas de Licitação, Contabilidade e Jurídico Concluiu-se que a ABR é uma ferramenta importante para empresas que desejam avaliação independente para a Gestão de Riscos, sendo necessário um plano bem estruturado de implantação para êxito desta. Destarte, uma Auditoria Interna Tradicional bem desenvolvida, ou seja, que mantém um controle interno eficaz, se torna uma característica facilitadora para a mudança de escopo, pois para a correta implantação da ABR é necessário um ambiente de gestão robusto e o efetivo envolvimento da equipe de auditoria.Palavras-chave: Controle. Risco. Auditoria baseada em Risco.  Portal de Periódicos Eletrônicos da UFRN 2015-06-04 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/5511 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 No. 2 (2015): Jul./Dez.; 32-52 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 Núm. 2 (2015): Jul./Dez.; 32-52 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 7 n. 2 (2015): Jul./Dez.; 32-52 2176-9036 por https://periodicos.ufrn.br/ambiente/article/view/5511/5420 Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036

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