Perceptions about turnover in the internal audit activity: an overview of the Brazilian context

Authors

  • Claudio de Souza Miranda PhD in Controllership and Accounting by University of São Paulo (USP). Professor at University of São Paulo – Ribeirão Preto City (USP-RP https://orcid.org/0000-0001-7511-1416
  • João Paulo Resende de Lima Master in Controllership and Accounting by School of Economics, Business Administration and Accounting at Ribeirão Preto of the University of São Paulo (FEA-RP/USP). https://orcid.org/0000-0002-4703-2603

DOI:

https://doi.org/10.21680/2176-9036.2019v11n2ID18178

Keywords:

Internal Audit. Turnover. Perception. Quality Of Life At Work.

Abstract

Purpose: This paper aims to present and discuss a general overview about the level of turnover through the perception of internal audit professionals in the Brazilian context.

Methodology: The research was carried out through an applied survey with 140 internal audit professionals, whose counts were collected through LinkedIn. The professionals evaluated mainly work in large organizations, 61.4% are former external auditors who made the career change mainly because their previous career did not have a balance between personal and professional life, and 94% understood that the exchange generated better quality of life.

Results: A low turnover rate was observed among the participating professionals. Among the main factors related to turnover are the receipt of proposals of work in other organizations for the audit experience, as well as others within the own organization that act. On a scale of 1 to 10 participants define their quality of life as 6.7 and if they say they value the function.

Contributions of the Study: This paper contributes with the literature advancing the discussion about turnover and quality of life to the branch of internal audit and brings the discussion to the Brazilian context. The work also contributes to the discussion about the change of career from external auditor to internal auditor, with previous work focusing on the turnover of internal audit activity, and those who study turnover in external audit do not assess the fate of professionals, presenting a gap to be fulfilled in theory.

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Author Biographies

Claudio de Souza Miranda, PhD in Controllership and Accounting by University of São Paulo (USP). Professor at University of São Paulo – Ribeirão Preto City (USP-RP

hD in Controllership and Accounting by University of São Paulo (USP). Professor at University of São Paulo – Ribeirão Preto City (USP-RP). Address: Bandeirantes Avenue, 3900, Monte Alegre, Ribeirão Preto/SP. Postal Code: 14040-905. Identifiers (ID):

ORCID: http://www.orcid.org/0000-0001-7511-1416

João Paulo Resende de Lima, Master in Controllership and Accounting by School of Economics, Business Administration and Accounting at Ribeirão Preto of the University of São Paulo (FEA-RP/USP).

Master in Controllership and Accounting by School of Economics, Business Administration and Accounting at Ribeirão Preto of the University of São Paulo (FEA-RP/USP). Doctoral student in Controllership and Accounting at School of Economics, Business Administration and Accounting (FEA/USP). Address: Prof. Luciano Gualberto Street, 908, Room 105c – 1st floor – Building: FEA3, Cidade Universitária, São Paulo - SP. Identifiers (ID):

ORCID: https://orcid.org/0000-0002-4703-2603

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Published

04-07-2019

How to Cite

MIRANDA, C. de S.; LIMA, J. P. R. de . Perceptions about turnover in the internal audit activity: an overview of the Brazilian context. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 11, n. 2, 2019. DOI: 10.21680/2176-9036.2019v11n2ID18178. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/18178. Acesso em: 3 jul. 2024.

Issue

Vol. 11 No. 2 (2019): Jul./Dez.

Section

Section 7: International (S7)

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