Percorrer por autor "Cabral, Ana Margarida Ferreira"
A mostrar 1 - 1 de 1
Resultados por página
Opções de ordenação
- IPPF evolution to GIAS : impact on the management, communication, and execution of auditingPublication . Cabral, Ana Margarida Ferreira; Correia, Sandra Isabel dos SantosThe Internal Audit (IA) activity plays a crucial role in organizations, ensuring compliance, risk management, and governance effectiveness. With the recent transition from the International Professional Practices Framework (IPPF) to the Global Internal Audit Standards (GIAS) by the Institute of Internal Auditors (IIA), Internal Audit practices are facing significant changes. This study aims to assess the impact of GIAS implementation on the management, communication, and execution of internal audits, as well as the perception of Internal Audit professionals regarding this evolution. To achieve this goal, a qualitative approach was conducted through semi-structured interviews with seven participants, divided into two groups: Internal Auditors from Company A, who provide consulting services on GIAS compliance, and Internal Audit Directors from different organizations across various sectors. The analysis was supported by the qualitative data software Taguette, enabling a comprehensive comparison of responses. The results indicate that the transition to GIAS is perceived more as a structural and formal change rather than a transformation of Internal Audit core practices. While no significant changes in team structure or responsibilities were observed, the new Standards reinforced the importance of risk-based auditing, continuous communication with Senior Management, and strategic planning. Additionally, the introduction of Topical Requirements on cybersecurity, ESG, and fraud has brought new challenges to auditors, especially for small teams with limited resources. Despite the difficulties, the Standards were positively recognized for promoting efficiency, clarity, and the added value of the Internal Audit Function. The study concludes that the success of GIAS implementation largely depends on the organization’s audit maturity and the internal auditors’ proactive approach to self-study and skills development. However, at the time of this thesis writing, no significant changes were noted. What was done before is in line with what is expected to be done regarding the new Standards. Future implementations could benefit from external assessments, comprehensive training plans, and practical tools to facilitate the transition, especially for small and medium-sized organizations.