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

Claudio de Souza Miranda; João Paulo Resende de  Lima

doi:10.21680/2176-9036.2019v11n2ID18178

Autores/as

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

Palabras clave:

Auditoría Interna. Rotación. Percepción. Calidad de Vida En El Trabajo.

Resumen

Objetivo: El trabajo tienes el objetivo o presentar y discutir un general del retrato sobre el nivel del volumen de negocios por medio de la percepción de la auditoría interna no Profesionales contexto brasileño

Metodología: Una encuesta fue realizada por un equipo de investigación aplicado con 140 profesionales de auditoría interna, contados como capturados por LinkedIn. En el caso de los ex auditores externos, los ex auditores externos realizaron la Carrera principalmente en Intercambio. Función de un tener carrera no anterior un equilibrio entre la vida y el personal profesional y entienden el 94% que generó el intercambio la mejor calidad de vida

Resultados: Se observa un índice de rotatividad entre los participantes profesionales. Entre los principales factores ligados al volumen de negocios o recepción de propuestas de trabajo, existen otros recursos de la auditoría en auditoría, además de otras informaciones sobre el área de trabajo. En una escala de 1 a 10, los participantes definen su calidad de vida en 6,7 y se valoran en una función.

Contribuciones del Estudio: El presente trabajo contribuyó a que la literatura avanzara para discutir sobre rotatividad y calidad de vida para la rama de auditoría interna y discutir para el contexto brasileño. El trabajo ha contribuido a la discusión sobre el cambio de carrera auditor interno de auditor externo, mientras que los trabajos anteriores se centran en el volumen de negocios de auditoría interna de la actividad, y los que estudian el volumen de negocios en la externa evalúan la auditoría o no destino dos profesionales, presentando laguna ser una teoría de la llenada.

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Biografía del autor/a

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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Percepciones sobre cambio de personal en la actividad de auditoría interna: una visión general del contexto brasileño

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Palabras clave:

Resumen

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Biografía del autor/a

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

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).

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