Observations of the internal audit in banks: the implementation of a practical scheme to identification of root causes
Keywords:
Audit findings, Root-cause, Interventional research, Practical SchemeAbstract
The observations recorded in the internal audit (IA) reports, also known as audit findings, should recommend the implementation of actions aimed at regularizing the root-causes of non-conformities and/or opportunities for improvements identified. The objective of this technological research is to present a proposal for the implementation of a practical scheme to identification the root-causes of the problems registered in the audit findings. The study is characterized as an interventional research, conducted through a single case study in a banking financial institution (BFI) in Brazil. The intervention was used by Van de Ven’s engaged scholarship framework (2013), in which the researcher is the agent of change, supported by contributions obtained from different perspectives of key stakeholders (auditors, audit coordinators, audit managers). The sources of evidence for the results on the study were documental analysis (IA reports), interviews with the coordinators and managers of audit and the impressions of the participant researcher, considering that one of the authors is an employee at the BFI object of the study, supported by the triangulation of the evidence. The intervention revealed that the implementation of the practical scheme is in the habitualization stage of pre-institutionalization, according to Tolbert and Zucker (1996). The results showed improvements in the specification of the root-cause, in the assertiveness of the recommendations and the elaboration of the action plan by the audited area.Downloads
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