A percepção dos líderes de auditoria interna sobre a influência da rotatividade da equipe na qualidade dos serviços de auditoria interna

Abstract

The rotation of the independent/external auditor was the subject of research and debated among researchers, regulators and audit companies, with a current regulation, CVM Instruction No. 611. This dissertation seeks to contribute to the theme of rotation of the internal audit team, a since there is a gap in this regard, pointing out advantages and disadvantages of this practice. The dissertation aims to analyze the perception of internal audit leaders about the influence of staff turnover on the quality of internal audit services. To achieve this objective, a qualitative study was carried out through an online questionnaire made available to internal audit leaders. 114 valid responses were obtained. The survey results indicate that, in the perception of internal audit leaders, staff turnover negatively influences the value/quality of internal audit and, consequently, its added value to the organization and, therefore, should be avoided. The survey showed that, considering the turnover factor of the internal auditor, only 47% of respondents agree that the value/quality of the internal audit has a positive influence on the company's value, while, without the turnover factor, this percentage rises to 87%. The dissertation presents significant contributions to be taken into consideration when establishing strategies by senior management (board of directors, audit committee or presidency) or academics