Influência do comportamento dos auditores em conflitos organizacionais na confiança e na cooperação entre auditores internos e externos
DOI:
https://doi.org/10.17524/repec.v16i3.3103Keywords:
Auditoria Interna, Auditoria Externa, Cooperação, Confiança, Conflitos OrganizacionaisAbstract
Objetivo: Analisar a influência do comportamento dos auditores em situações de conflitos organizacionais na confiança e na cooperação entre auditores internos e externos.
Método: pesquisa descritiva, survey e quantitativa, desenvolvida com uma amostra de 226 auditores internos e 267 auditores externos atuantes em empresas brasileiras. Com base nos fatores gerados pela análise fatorial dos elementos de confiança e de cooperação, operacionalizou-se regressões lineares múltiplas considerando como dimensões para a postura diante de conflitos organizacionais a não confrontação, orientação para solução e o controle.
Resultados: suportam que os fatores que orientam a decisão de confiar e cooperar podem ser interpretados de modo distinto entre auditores internos e externos, além de serem influenciados por características como idade, sexo e cargo do auditor. No que tange ao comportamento diante de conflitos organizacionais, tanto auditores internos como externos apresentam, em sua maioria, atitudes direcionadas para a solução dos conflitos. Esse perfil dos auditores influencia positivamente a confiança e a cooperação entre a auditoria interna e externa.
Contribuições: sinaliza-se a importância de identificar o perfil dos auditores e seu impacto no processo da auditoria, além de contribuir no processo de tomada de decisão da área de governança visando à otimização dos recursos investidos no processo de auditoria.
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