Balanced Scorecard: O que se pretende de uma auditoria, constatações, ou conclusões?

quarta-feira, junho 28, 2006

O que se pretende de uma auditoria, constatações, ou conclusões?

O que se pretende de uma auditoria, um rol de constatações, ou um conjunto de conclusões?

Um auditor vai à realidade e recolhe factos, evidências da auditoria que compara com um referencial, os critérios da auditoria.
Dessa comparação resultam as constatações da auditoria, conformidades ou não-conformidades.

Normalmente as auditorias internas ficam-se por relatórios que listam constatações da auditoria e pouco mais.
Para que uma auditoria acrescente mais valor, outra dimensão de valor, há que ter em conta algo que muitas empresas verdadeiramente desprezam: os objectivos da auditoria.

Poucas empresas, antes de realizar uma auditoria interna, entregam à equipa auditora uma lista com os objectivos da auditoria.
Os objectivos da auditoria definem a preparação da auditoria, dizem à equipa auditora qual é a finalidade, qual é a razão de ser da auditoria! Todo o trabalho de preparação da auditoria converge para que seja possível, no final da auditoria, comparar as constatações da auditoria com os objectivos da auditoria, para chegar às conclusões da auditoria.

Se o cliente da auditoria apresentar à equipa auditora objectivos concretos, bem definidos, esta pode concentrar a preparação no que realmente interessa.

Por exemplo, os objectivos de uma auditoria ao processo “Tratar reclamações” poderiam ser:
O processo “Tratar reclamações” é eficaz? Ou seja:
* Respondemos às reclamações dentro do nosso prazo de 5 dias?
* Chegamos a acordo com os clientes que reclamam?
* Os clientes que reclamam continuam a comprar?
* Aprendemos com as reclamações, ou seja, evitamos as reincidências?

Isto é completamente diferente!!!
É o ponto de partida para o trabalho da fase da preparação da auditoria, vai definir todo o trabalho subsequente. É para responder a estas perguntas que se vai fazer a auditoria!!!

Quantas auditorias internas são preparadas, realizadas e relatadas, sob a orientação de objectivos claramente definidos?

2 comentários:

Reynaldo disse...: Bom dia.
Estou lendo esse texto hoje, Março/2013, quase 7 anos após ser postado e gostei muito.
Gostaria de ler a continuaçao do "Quantas auditorias internas são preparadas, realizadas e relatadas, sob a orientação de objectivos claramente definidos?

Grato.
Reynaldo Guimaraes
Rio de Janeiro.; 26 de março de 2013 às 10:25
CCz disse...: Bom dia Reynaldo,

Ainda bem que gostou, penso que o texto está mais actual do que nunca.

A pergunta final não implicava uma continuação, era mais um convite à reflexão.

Pode pesquisar mais ideias sobre auditoria e auditorias de 3 formas:

1- pesquisando as palavras auditoria ou auditorias no "search" do blogger no canto superior esquerdo;
2- pesquisando as palavras auditoria ou auditorias na pesquisa no blogue que se encontra na coluna da direita abaixo dos livros; ou
3- pesquisando as palavras auditoria ou auditorias nos marcadores do blogue

Espero que seja útil; 26 de março de 2013 às 13:13

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.
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Yes, You can change the future, but only changing the present"

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...

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Guardo todas, um dia vou construir um castelo"

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quarta-feira, junho 28, 2006

O que se pretende de uma auditoria, constatações, ou conclusões?

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