Auditoria interna como instrumento de gestão de riscos: caso Petromoc, S.A

Abstract

This dissertation outlines a current approach that places greater emphasis on risk management, contrasting with the traditional approach concerned with detecting irregularities in transactions, fraud and errors, galvanizing a transition in the profile of internal auditors. In the current paradigm, the entire internal audit process is based on risk management, which requires a technical evolution of internal auditors to change the orientation, objectives and results of their work. Evidently, this transformation of the function implies some changes in the profile of the internal auditor, as it ceases to be a professional who inspects and reviews historical actions and decisions, becoming a qualified professional, knowledgeable about the business of the audited activity, who acquires a greater commitment to the future of the organization. The present study aimed to obtain evidence of the application of a risk management approach by the internal audit at Petromoc (Petróleos de Moçambique, SA), having in addition to the case study resorted to documentary and bibliographic research in order to obtain theoretical evidence in literary works, internet and other sources in order to analyze, relate and provide a position on the data. In a context of high fuel prices on the international market, inflation and higher prices for products, there is an urgent need to more rigorously protect the interests of shareholders and ensure the stability of the value of companies. Thus, there is a need for Mozambican companies and internal audit to become aware of and get involved in this risk-based paradigm. Although most of the conclusions do not have statistical evidence, the results obtained indicate the non-application of risk-based approaches in the annual planning of audits and the lack of interest on the part of the administration for an applied and realistic approach to risk management. (TRADUÇÃO NOSSA)