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Conhecimento Técnico Geral - Instituto dos Auditores Internos do
TENDÊNCIAS MUNDIAIS EM AUDITORIA INTERNA WALDEMIR BULLA Protiviti 0 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Sobre a Protiviti • A Protiviti é uma empresa global de Serviços de Consultoria de Negócios e de Auditoria Interna constituída em maio de 2002, por mais de 650 profissionais da área de Risk Consulting da Arthur Andersen. • Nossa experiência remonta à 1989, uma vez que a nossa estrutura executiva mundial pertencia à Arthur Andersen. Herdamos da Andersen 19 anos de investimentos em tecnologia, metodologias e profissionais. • A base de clientes da Protiviti inclui mais de 35% de empresas Fortune 1000. • “Somos a maior empresa independente dedicada exclusivamente à prestação de servicos de Gerenciamento de Riscos e Auditoria Interna.” 1 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Posicionamento Estratégico The Forrester Wave™ Wave™: Risk Consulting Services 2 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Protiviti no Mundo 62 escritórios em 17 países e mais de 3,000 profissionais. 3 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Nossas Credenciais - Clientes Fortune 1000 4 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Atuação em Auditoria Interna Capacitação Profissional e Treinamento (in company) Planejamento Estratégico 5 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Parceria Estratégica Alinhamento com Melhores Práticas Objetivo da Pesquisa • Apresentar “benchmarks” considerando: – Como os auditores internos avaliam suas competências atuais – Quais competências necessitam de aprimoramento – Como priorizam estas competências 6 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Sobre a Pesquisa • A Protiviti conduziu a pesquisa no segundo semestre de 2008 • Esta pesquisa incluiu mais de 100 tópicos organizados em 3 categorias : – Conhecimento Técnico Geral – Conhecimento do Processo de Auditoria – Habilidades e Competências Pessoais 7 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Sobre a Pesquisa • Os participantes classificaram suas competências como segue: – Numa escala de 1 a 5 e, – Se eram adequadas ou necessitavam de aprimoramento • A pesquisa também avaliou: – Níveis de competências dos CAEs – Classificação por ramo de negócio e porte – Tendências nos três anos da pesquisa 8 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Sobre a Pesquisa • A Protiviti distribuiu a pesquisa para os seguintes grupos: – Participantes da Conferência Internacional da IIA de 2008 em São Francisco, Califórnia – Assinantes do KnowledgeLeader (base de conhecimento) – Profissionais de auditoria interna que manifestaram interesse na pesquisa • Mais de 700 profissionais participaram da pesquisa 9 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Sobre a Pesquisa • Knowledge Leader é uma base de dados em website, acessado através de assiUBF que contem informações e melhores praticas relacionadas com – Auditoria Interna – Control Self Assessment – Riscos em Tecnologia – Fraude e Ética – Segurança de Informações – Governança Corporativa • Pode ser acessado gratuitamente por 30 dias - www.knowledgeleader.com 10 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Perfil dos Participantes • 60% se identificaram como CAEs, Diretores ou Gerentes de Auditoria • 36% como Diretor de Auditoria ou acima Position Posição 11 Chief Audit Executive (CAE) 21% Diretor de Auditoria 15% Gerente de Auditoria 23% Staff de Auditoria 25% Outros 16% © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Perfil dos Participantes • 77% das companhias com receita superior a US$ 500 milhões Size of Organization Faturamento Bruto Anual (Gross Annual Revenues) 12 > $20 bi bilhões 15% $10 bilhões- - $19 bilhões 10% $5 bilhões- - $9 bilhões 12% $1 bilhões- - $4 bilhões 25% $500 milhões- - $999 milhões 15% $100 milhões - $499 milhões 15% < $100 milhões 8% © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Perfil dos Participantes • Mais de 45% das companhias eram de capital aberto; 29% capital fechado; e 25% governamentais, sem fins lucrativos e outras Type da Tipo of Organization Organização 13 Capital aberto (ações negociadas em bolsa) 46% Capital fechado 29% Sem fins lucrativos 11% Setor público 10% Outras 4% © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Perfil dos Participantes • 46% trabalhavam em Departamentos de Auditoria Interna com mais de 10 profissionais Internal Audit Department Departamento de AuditoriaFTE Interna Personnel 14 1-10 1- 54% 11-20 11- 22% 21-50 21- 11% > 50 13% © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Perfil dos Participantes Industry Segmentos de Indústria Instituições Financeiras, Seguradoras & Imobiliárias 26% 24% Manufatura, Distribuição & Tecnologia 12% Governo, Sem Fins Lucrativos & Educação Saúde & Biotecnologia 9% Mídia, Hospitalidade & Serviços Profissionais 7% Produtos de Consumo & Varejo 6% Energia 6% Comunicações 2% Outras 8% 15 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Perfil dos Participantes • 49% possuíam títulos de pós graduação, mestrado ou doutorado Education Nível Educacional Level 16 Doutorado / Ph.D. 14% Pós Graduação 1% Mestrado 34% Graduação 50% Ensino Médio 1% © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Perfil dos Participantes • Cerca de 42% estavam na mesma posição há pelo menos 5 anos Years na Anos in Current PosiçãoPosition Atual 17 > 10 Anos 18% 5-10 Anos 5- 24% 1-4 Anos 1- 46% < 1 Anos 12% © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Perfil dos Participantes • 72% das companhias possuíam um departamento de Auditoria Interna há mais de 5 anos Existence Departamento of Internal de Auditoria Audit Department Interna - Existência 18 > 10 Anos 54% 5-10 Anos 5- 18% 1-4 Anos 1- 24% < 1 Anos 4% © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Tópicos Abordados • Conhecimento Técnico Geral • Conhecimento do Processo de Auditoria • Habilidades e Competências "Knowledge has to be improved, challenged, and increased constantly or it vanishes." Pessoais Peter Drucker • Principais Considerações 19 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Avaliando o Conhecimento Técnico Geral 20 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Conhecimento Técnico Geral Áreas Avaliadas A Guide to the Assessment of IT Risk (GAIT) I FIN 48 (Tax Uncertainties) B International Financial Reporting Standards (IFRS) J Stock -Based Compensation (FAS 123R Share Based Payment) C Extensible Business Reporting Language (XBRL) K ISO 9000 (quality management and quality assurance) D Enterprise Risk Management (ERM) L COBIT E ISO 27000 (information security) M Gramm -Leach -Bliley Act (GLBA)* F Fair Value Accounting (FAS 159, Fair Value Option for Financial Assets and Liabilities) N Six Sigma G Fraud Risk Management O COSO Enterprise Risk Management Framework P AU Section 322 – The Auditor ’s Consideration of the Internal Audit Function in an Audit of Financial Statements H Basel II * Ou equivalente local 21 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. - Conhecimento Técnico Geral Áreas Avaliadas Q ISO 14000 (environmental management) X PCAOB Auditing Standard No. 5 (An Audit of Internal Control over Financial Reporting that is Integrated with an Audit of Financial Statements)* R Tax Laws (in your applicable region/country) Y COSO Internal Control Framework S SEC Interpretive Guidance for management regarding its evaluation and assessment of internal controls over financial reporting (ICFR) Z Revenue Recognition T FDICIA* AA Standards for the Professional Practice of Internal Auditing (IIA Standards) U Corporate Governance Standards* BB Sarbanes-Oxley Section 302 (disclosure controls and procedures)* V U.S. GAAP CC Sarbanes-Oxley Section 404 (internal control over financial reporting) W Sarbanes-Oxley Section 301 (complaints regarding accounting, internal controls or auditing matters)* * Ou equivalente local 22 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Conhecimento Técnico Geral Top Five – Resultado • Necessidade de aprimoramento em GAIT • IFRS e XBRL também apareceram entre os primeiros lugares • Itens citados em 2008 – como ISO 27000 e ERM – permaneceram como Top Five 23 "Need to Improve" Rank General Technical Knowledge Competency (5-pt. scale) 1 The Guide to the Assessment of IT Risk (GAIT) 2.6 2 International Financial Reporting Standards (IFRS) 2.4 3 4 Extensible Business Reporting Language (XBRL) 1.9 Enterprise Risk Management (ERM) 3.3 5 ISO 27000 (information security) 2.1 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Conhecimento Técnico Geral Tendências Top Five – Resultado Geral: A Guide to the Assessment of IT Risk (GAIT) B International Financial Reporting Standards (IFRS) C Extensible Business Reporting Language (XBRL) D Enterprise Risk Management (ERM) E ISO 27000 (information security) 24 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Mapa Perceptivo Conhecimento Técnico Geral Comparação com Pesquisas Anteriores Rank 2009 2008 2006 ERM 1 GAIT ISO 27000 FRM 2 IFRS ERM COSO ERM IFRS 3 XBRL FRM Six Sigma 4 ERM COSO ERM GLBA 5 ISO 27000 FAS 159 U.S. GAAP Nota: Algumas competências não foram incluídas na pesquisa em todos os 3 anos 25 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Conhecimento Técnico Geral Top Five – Visão dos CAEs • Respostas muito próximas ao resultado geral • IFRS apontado como ítem principal, enquanto GAIT ficou em primeiro lugar no geral • Com relação as competências, CAEs apontaram nível ligeiramente elevado 26 "Need to Improve" Rank General Technical Knowledge Competency (5-pt. scale) 1 International Financial Reporting Standards (IFRS) 2.7 2 The Guide to the Assessment of IT Risk (GAIT) 2.8 3 4 Extensible Business Reporting Language (XBRL) 2.1 Enterprise Risk Management (ERM) 3.6 5 ISO 27000 (information security) 2.3 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Conhecimento Técnico Geral CAEs - Comparação com Pesquisas Anteriores Rank 2009 2008 2006 1 IFRS ISO 27000 COSO ERM COSO ERM 2 GAIT ERM FRM 3 XBRL ERM IFRS 4 ERM FAS 159 FRM PCAOB AS5 5 ISO 27000 Six Sigma GLBA 27 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Avaliando o Conhecimento do Processo de Auditoria 28 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Conhecimento do Processo de Auditoria Áreas Avaliadas 29 A Continuous Auditing N Auditing IT – Change Control B Computer-Assisted Audit Techniques (CAATs) O QA and Improvement (IIA Standard 1300) – External Assessment (IIA Standard 1312) C Data Analysis Tools – Statistical Analysis P Use of Self-Assessment Techniques D Data Analysis Tools – Data Manipulation Q QA and Improvement (IIA Standard 1300) – Periodic Reviews (IIA Standard 1311) E Fraud – Monitoring R Data Analysis Tools – Sampling F Fraud – Fraud Detection/Investigation S QA and Improvement (IIA Standard 1300) – Ongoing Reviews (IIA Standard 1311) G Auditing IT – Program Development T Marketing Internal Audit Internally H Fraud – Auditing U Operational Auditing – Cost Effectiveness/Cost Reduction I Fraud – Fraud Risk Management/Prevention V Internal Quality Assessment (periodic review) J Auditing IT – Computer Operations W Internal Quality Assessment (ongoing assessment) K Auditing IT – Security X Presenting to the Audit Committee L Auditing IT – Continuity Y Resource Management (hiring, training, managing) M Fraud – Fraud Risk Assessment Z Top-Down, Risk-Based Approach to Assessing ICFR © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Conhecimento do Processo de Auditoria Áreas Avaliadas AA 30 Operational Auditing – Effectiveness/Efficiency/Economy Ops MM Audit Planning – Entity Level BB Presenting to Senior Management NN Assessing Controls Operating Effectiveness (Entity Level) – Co-Level Controls CC Operational Auditing – Risk-Based Approach OO Assessing Controls Design (Process Level) – Operational Controls DD Planning Audit Strategy PP Conducting Opening/Closing Meetings EE Report Writing QQ FF Assessing Controls Design (Entity Level) – Tone at the Top/Soft Controls RR Developing Recommendations Assessing Controls Design (Process Level) – Financial Controls GG Assessing Risk – Entity Level SS Assessing Controls Operating Effectiveness (Entity Level) – Monitoring Controls HH Interviewing TT Assessing Controls Operating Effectiveness (Process Level) – Compliance Controls II Assessing Controls Operating Effectiveness (Entity Level) – Tone at the Top UU Assessing Controls Operating Effectiveness (Process Level) – Financial Controls JJ Assessing Controls Design (Entity Level) – CompanyLevel Controls VV Assessing Controls Design (Process Level) – Compliance Controls KK Assessing Controls Operating Effectiveness (Process Level) – Op. Controls WW Assessing Risk – Process, Location, Transaction Level LL Assessing Controls Design (Entity Level) – Monitoring Controls XX Audit Planning – Process, Location, Transaction Level © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Conhecimento do Processo de Auditoria Top Five – Resultado • Necessidade de aprimoramento em Auditoria Contínua e CAATs • Atividades relacionadas à fraude apontadas como de necessidade Alta (mudança significativa para os anos anteriores) • Tecnologia de Análise de Dados aparecem pelo segundo ano consecutivo "Need to Improve" Rank Audit Process Knowledge Competency (5-pt. scale) Continuous Auditing 3.1 Computer-Assisted Audit Techniques (CAATs) 3.0 2 (tie) Data Analysis Tools – Statistical Analysis 3.1 Data Analysis Tools – Data Manipulation 3.1 3 Fraud – Monitoring 3.3 4 (tie) Fraud – Fraud Detection / Investigation 3.3 Auditing IT – Program Development 2.9 Fraud – Auditing 3.4 Fraud – Fraud Risk Management / Prevention 3.3 Auditing IT – Computer Operations 2.9 Auditing IT – Security 3.1 1 (tie) 5 (tie) 31 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Conhecimento do Processo de Auditoria Tendências Top Five – Resultado Geral: 32 A Continuous Auditing B Computer-Assisted Audit Techniques (CAATs) C Data Analysis Tools – Statistical Analysis D Data Analysis Tools – Data Manipulation E Fraud – Monitoring F Fraud – Fraud Detection/Investigation G Auditing IT – Program Development H Fraud – Auditing I Fraud – Fraud Risk Management/Prevention J Auditing IT – Computer Operations K Auditing IT – Security © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Mapa Perceptivo Conhecimento do Processo de Auditoria Comparação por Segmento de Indústrias Industry Audit Process Knowledge Communications Data Analysis Tools – Statistical Analysis Consumer Products & Retail Continuous Auditing Energy & Utilities Continuous Auditing Financial Services, Insurance & Real Estate CAATs 33 Government, Nonprofit & Education Continuous Auditing and CAATs Healthcare & Life Sciences Data Analysis Tools – Data Manipulation Manufacturing, Distribution & Technology Continuous Auditing Media, Hospitality & Professional Services Fraud (Monitoring, Auditing, Fraud Detection / Investigation, and Fraud Risk Management / Prevention) Other Industries CAATs © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Conhecimento do Processo de Auditoria Resultado – Comparação com Pesquisas Anteriores Rank 2009 2008 2006 CAATs Auditing IT – Program Development Continuous Auditing Auditing IT – Security Data Analysis Tools – Data Manipulation Auditing IT – Change Control Data Analysis Tools – Statistical Analysis Auditing IT – Continuity Auditing IT – Program Development Auditing IT – Computer Operations Continuous Auditing 1 2 3 4 CAATs Data Analysis Tools – Statistical Analysis Data Analysis Tools – Data Manipulation Fraud Monitoring Fraud – Fraud Detection / Investigation Auditing IT – Program Development Fraud – Auditing 5 Fraud – Fraud Risk Management / Prevention Auditing IT – Computer Operations Auditing IT – Security 34 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Conhecimento do Processo de Auditoria Top Five – Visão dos CAEs • Respostas dos CAEs muito próximas ao resultado geral • Habilidades relacionadas com Fraude (Monitoramento, Detecção / Investigação e Auditoria) apareceram como Top Five • Auditoria Contínua (inclusive CAATs) e outras atividades relacionadas a fraude continuam a ser prioritárias para CAEs "Need to Improve" Rank Audit Process Knowledge Competency (5-pt. scale) 1 (tie) Computer-Assisted Audit Techniques (CAATs) 3.0 Continuous Auditing 3.1 2 Data Analysis Tools – Data Manipulation 3.2 3 Data Analysis Tools – Statistical Analysis 3.2 4 (tie) Fraud – Monitoring 3.6 Fraud – Fraud Detection / Investigation 3.6 Fraud – Auditing 3.7 Fraud – Fraud Risk Management / Prevention 3.7 5 (tie) 35 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Conhecimento do Processo de Auditoria CAEs – Comparação com Pesquisas Anteriores Rank 2009 2008 2006 Continuous Auditing Auditing IT – Program Development Data Analysis Tools – Data Manipulation Auditing IT – Security CAATs 1 Continuous Auditing 2 Data Analysis Tools – Data Manipulation 3 Data Analysis Tools – Statistical Analysis Fraud – Monitoring 4 Fraud – Fraud Detection / Investigation CAATs Auditing IT – Continuity Data Analysis Tools – Statistical Analysis Auditing IT – Change Control Fraud – Monitoring Marketing Internal Audit Internally Fraud – Auditing 5 36 Fraud – Fraud Risk Management / Prevention Auditing IT – Computer Operations © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Habilidades e Competências Pessoais 37 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Habilidades e Competências Pessoais Áreas Avaliadas 38 A Developing Other Board Committee Relationships M Leadership (within your organization) B Dealing with Confrontation N Developing Rapport with Senior Executives C Persuasion O Change Management D Presenting (public speaking) P Coaching/Mentoring E Strategic Thinking Q Leveraging Others’ Expertise F Leadership (within the IA profession) R Personnel Performance Evaluation G Developing Outside Contacts/Networking S Written Communication H Time Management T Working Effectively with Regulators I Developing Audit Committee Relationships U Presenting (small groups) J High-Pressure Meetings V Working Effectively with Outside Parties K Creating a Learning Internal Audit Function W Working Effectively with External Auditors L Negotiation © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Habilidades e Competências Pessoais Top Five – Resultado • Necessidade de aprimoramento no Relacionamento com o Board (pela terceira vez) • Lidar com situações de confronto (segundo maior) foi adicionado ao estudo de 2009 • Os níveis de competências tiveram classificação relativamente alta para os Top Five "Need to Improve" Rank Personal Skills and Capabilities Competency (5-pt. scale) 1 Developing Other Board Committee Relationships 3.1 2 Dealing with Confrontation 3.5 Persuasion 3.5 Presenting (public speaking) 3.6 Strategic Thinking 3.7 Leadership (within the IA profession) 3.3 Developing Outside Contacts / Networking 3.5 Time Management 3.7 Developing Audit Committee Relationships 3.3 3 (tie) 4 (tie) 5 39 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Habilidades e Competências Pessoais Tendências Top Five – Resultado Geral: 40 A Developing Other Board Committee Relationships B Dealing with Confrontation C Persuasion D Presenting (public speaking) E Strategic Thinking F Leadership (within the IA profession) G Developing Outside Contacts/Networking H Time Management I Developing Audit Committee Relationships © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Mapa Perceptivo Habilidades e Competências Pessoais Comparação por Segmento de Indústria Industry Personal Skills and Capabilities Communications High-Pressure Meetings Consumer Products & Retail Dealing with Confrontation Energy & Utilities Time Management Financial Services, Insurance & Real Estate Developing Other Board Committee Relationships Government, Nonprofit & Education Developing Other Board Committee Relationships Healthcare & Life Sciences Developing Other Board Committee Relationships Manufacturing, Distribution & Technology Developing Other Board Committee Relationships Media, Hospitality & Professional Services Presenting (public speaking) Other Industries Persuasion 41 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Habilidades e Competências Pessoais Resultado – Comparação com Pesquisas Anteriores Rank 1 2 2009 2008 Developing Other Board Committee Relationships Developing Other Board Committee Relationships Dealing with Confrontation Presenting (public speaking) 2006 Developing Other Board Committee Relationships Negotiation Leadership (within the IA profession) Presenting (public speaking) Persuasion 3 4 Presenting (public speaking) Developing Audit Committee Relationships Developing Outside Contacts / Networking Strategic Thinking Developing Outside Contacts / Networking Leadership (within the IA profession) Developing Rapport with Senior Executives Developing Audit Committee Relationships Developing Outside Contacts / Networking Time Management Leadership (within your organization) Time Management Change Management 5 Developing Audit Committee Relationships Creating a Learning Internal Audit Function Leadership (within the IA profession) Negotiation Nota: Algumas competências não foram incluídas na pesquisa em todos os 3 anos 42 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Creating a Learning Internal Audit Function Persuasion Habilidades e Competências Pessoais Top Five – Visão dos CAEs • Respostas dos CAEs muito próximas ao resultado geral • Respostas como Liderança e Persuasão não foram apontadas pelos CAEs entre as Top Five, ao contrário do resultado geral 43 "Need to Improve" Rank Personal Skills and Capabilities Competency (5-pt. scale) 1 Developing Other Board Committee Relationships 3.3 2 (tie) Presenting (public speaking) 3.7 Strategic Thinking 3.9 3 (tie) Dealing with Confrontation 3.8 Time Management 3.8 4 (tie) Developing Outside Contacts / Networking 3.6 Negotiation 3.7 5 Creating a Learning Internal Audit Function 3.7 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Habilidades e Competências Pessoais CAEs – Comparação com Pesquisas Anteriores Rank 1 2 3 2009 2008 Developing Other Board Committee Developing Other Board Committee Relationships Relationships Presenting (public speaking) Strategic Thinking Dealing with Confrontation Time Management Developing Outside Contacts / Networking 2006 Leadership (within the IA profession) Presenting (public speaking) Negotiation Developing Outside Contacts / Networking Developing Other Board Committee Relationships Time Management Developing Audit Committee Relationships Developing Outside Contacts / Networking Presenting (public speaking) 4 Negotiation Written Communication Creating a Learning Internal Audit Function Leadership (within your organization) 5 44 Creating a Learning Internal Audit Function Developing Audit Committee Relationships Leadership (within the IA profession) © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Persuasion Principais Considerações 45 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Principais Considerações Tendências • A importância de gerenciar riscos de maneira abrangente (ERM) • Entendimento dos desafios e objetivos-chave das organizações • Assegurar que os controles e processos estão endereçando novas mudanças e riscos-chave dos negócios das Cias. 46 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Gerenciamento de Riscos de Maneira Abrangente (ERM) 47 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Principais Considerações Tendências • Auditoria interna desempenha um papel importante com relação à: – Sucesso no gerenciamento de mudanças – Entendimento, avaliação e gerenciamento de riscos – Alinhamento do Plano de Auditoria às expectativas da organização • No ambiente atual de negócios, o sucesso da Auditoria Interna depende também do: – Aprendizado e aprimoramento contínuo – Entendimento e habilidades para satisfazer as necessidades da Cia. 48 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Q&A 49 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. 1ª Pesquisa AUDIBRA/Protiviti sobre as Tendências da Auditoria Interna no Brasil “Sua participação é muito importante para o aprimoramento e desenvolvimento das atividades de Auditoria Interna no Brasil” 50 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. Para Para maiores maiores informações informações sobre sobre esta esta pesquisa: pesquisa: Waldemir Waldemir Bulla Bulla Managing Managing Director Director Protiviti Protiviti Brasil. Brasil. +55 +55 (11) (11) 5503.2020 5503.2020 [email protected] [email protected] 51 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party. 52 © 2009 Protiviti Inc. An Equal Opportunity Employer. Confidential: This document is for your company’s internal use only and may not be copied nor distributed to any other third party.
