O efeito da maturidade digital sobre a efetividade dos controles internos nas organizações prestadoras de serviços
Carregando...
Tipo
Dissertação
Data de publicação
2021-05-12
Periódico
Citações (Scopus)
Autores
Maezono, Augusto Mashashi
Orientador
Geron, Cecilia Moraes Santostaso
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Cesar, Ana Maria Roux Valentini Coelho
Silva, Fabiana Lopes da
Silva, Fabiana Lopes da
Programa
Controladoria e Finanças Empresariais
Resumo
Considering the digital transformation process evolution in organizations and the greater demand for internal controls, this study has as main objective verify the effect of digital maturity on the internal control processes in service provider companies in São Paulo State. The research model of the present study adopted as dimensions of digital maturity, the model of Gill and VanBoskirk (2016), among the market evaluation models that consider the dimension organizational culture as one of the relevant factors. As for the dimensions of the internal control processes, the principles of effective internal controls were chosen according to COSO (2013). The sample considered 225 responses from professionals from different departments in the service areas that were classified according to the sector (OMC, 1991), age, role (IIA, 2020), length of service in the role and profile of innovation adoption according to Rogers (2010), to perform the descriptive analysis of the data as part of the specific objectives. Testing the conceptual design was performed through the application of the structural equation methodology – SEM that allowed the simultaneous estimation of several interrelated dependency relationships between the latent factors looking for answers to the existence of a relationship between the factors of digital maturity and effectiveness of internal controls. The results of the descriptive analysis showed that, in general, respondents from the business areas assigned higher marks for digital maturity indicators than those of control. The age of the respondents showed a slight correlation with the profile of greater propensity to adopt innovation in the business areas, it means that the younger more prone to the adoption of technological innovations, for example, but the same fact was not verified in the control areas, first and second line of action respectively, according to IIA (2020). SEM modeling allowed testing of measures and the conceptual structure with supported by the generated suitability indicators. In practice, the proposed models based on the sample of the present study reveal that the digital strategy, culture and organizational structure, influence in some extent the controls with emphasis on the importance of the organizational culture in this relationship, although it was not possible to reach a consistent structural model. The findings of this study can serve as drivers for decision-makers to look for a balance on the efforts to attend the demands of digital maturity and internal controls. Additionally, audit verification, inspection and control self-assessment activities can be customized for multidisciplinary tasks integrating digital maturity and controls aspects.
Descrição
Palavras-chave
controles , inovação , maturidade digital , transformação digital
Assuntos Scopus
Citação
MAEZONO, Augusto Mashashi. O efeito da maturidade digital sobre a efetividade dos controles internos nas organizações prestadoras de serviços. 2021. 75 f. Dissertação (Mestrado Profissional em Controladoria e Finanças Empresariais) - Universidade Presbiteriana Mackenzie, São Paulo. 2021.