Efeitos na aprendizagem para auditoria interna na mitigação do risco de corrupção nas empresas envolvidas com a Operação Lava Jato
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Tipo
Dissertação
Data de publicação
2019-08-02
Periódico
Citações (Scopus)
Autores
Santos, Antonio Edson Maciel dos
Orientador
Segura, Liliane Cristina
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Vasconcelos, Ana Lucia Fontes de Souza
Imoniana, Joshua Onome
Imoniana, Joshua Onome
Programa
Controladoria e Finanças Empresariais
Resumo
Purpose: The objective of this study was to identify the learning effects for Internal
Audit in mitigating the risk of corruption in the companies involved in the Lava Jato
Operation, comparing before and after the event. The main references researched
were: Organizational Learning and Culture, Corporate Fraud, Corruption, Lava Jato
Operation, Internal Auditing, Governance, Risk and Compliance. The study is based
on authors and references such as: Argyris and Schon, Abramo and Institute of
Internal Auditors (IIA), Transparency International (TI), Federal Public Ministry (MPF)
and the Brazilian Institute of Corporate Governance (IBGC).
Design/methodology/approach: The method used to conduct the research was
characterized in an explanatory research with a qualitative approach, performed with
managers responsible of the Internal Auditors of the companies involved in the Lava
Jato Operation, the data were collected through semi-structured and unstructured
interviews and for the interpretation of the interviews content analysis was used. In
view of the research.
Results: its results showed that the main learning effects for Internal Audits were: (i)
greater focus on mitigating the risk of corruption; (ii) prioritization of investments in
people, training and technology; qualification of Internal Auditing and (iv) creation of
business opportunity. Moreover, the Internal Auditing was independent in its
activities, as well as the objectivity of his managers. When the subject is preparing for
risk mitigation of corruption, it has been noted that Internal Auditing have had
relevant preparation, but there are still opportunities for improvement. When
compared to the practice of Internal Auditing with the adherence to IPPF - Audit of
anti-bribery and anticorruption programs, issued by the IIA, the study points out that
this adherence is partial on the part of the companies studied, since the audit of
culture was little explored by the companies researched.
Practical implications: It is worth highlighting that the issues explored in this study,
as well its results, can contribute to the Internal Auditing to be better prepared to
help mitigate the corruption risk of their respective organizations, which in practice
has resulted in better structured, independent and better prepared audits to mitigate
the risk of corruption .
Originality/value: In the literature review, no research records were identified that
addressed the Internal Auditing learning in cases of corruption. In this sense, the
study also offered a scientific contribution and the formulation of new questions to be
answered about Internal Auditing.
Descrição
Palavras-chave
auditoria interna , aprendizagem organizacional , corrupção , Operação Lava Jato
Assuntos Scopus
Citação
SANTOS, Antonio Carlos Maciel dos. Efeitos na aprendizagem para auditoria interna na mitigação do risco de corrupção nas empresas envolvidas com a Operação Lava Jato. 2019. 143 f. Dissertação (Mestrado em Controladoria e Finanças Empresariais) - Universidade Presbiteriana Mackenzie, São Paulo, 2019.