Indicadores de éxito en auditoria interna y comunicación

Abstract

The topic of Key Performance Indicators (KPIs) increasingly gaining ground in organisations and internal audits have not been insensitive to this, as illustrated by the growing importance given to this issue by the Institute of Internal Auditors (IIA), by international audit firms (in both cases through publications) and by the Portuguese Institute of Internal Auditors (IPAI), via training courses that it has started to minister. This is the last set of the value chain that begins with basic academic training, follows through with the progressively more complex and value-added work pursued by professionals throughout their careers and their communications skills both verbally and non-verbally, which combine to produce the mainstay for all the work they perform. This study aims to define the state of the art of this topic in Portugal. The data were obtained through: (i) interviews (qualitative method) of the teaching staff of the master’s in audits and communication, chief audit executives (CAEs) and members of audit committees* of relevant and diversified entities in Portugal; (ii) questionnaires (quantitative method) applied to all IPAI members (approximately 1200); and (iii) a focus group with their managers to analyse the answers received. Single-dimension and multi-dimension analyses were conducted, using the SPSS program, version 27 (IBM Corporation, 2020). Information was obtained on the topic, and it was concluded that: (i) the use of KPIs can only partially be related to the fact that the respondents are CAEs or not, and their importance is not the same as that defined by audit committee members; and (ii) the answers received are only partially those expected by the IPAI managers. This study was designed to operate as a working basis for KPIs in internal audits in Portugal, for which training and communication (in their diverse manners) are essential – and not always recognised as such –, to be used by the IPAI and its members irrespective of the position held. Likewise, it could also be a reference instrument for lecturers of internal audits, possibly to be used “per si”, albeit always dated. It also opens paths for similar studies to be pursued (now and in the future), in other countries, enabling comparative analyses.