Critical analysis of internal audit processes carried out by Brazilian companies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Geraldo P. Melo Filho ◽  
Vitor William Batista Martins ◽  
Izabela Simon Rampasso ◽  
Osvaldo Luiz Gonçalves Quelhas ◽  
Jefferson Souza Pinto ◽  
...  

PurposeThe main objective of this study is to analyze internal audit processes performed by Brazilian companies considering ISO 19011:2018 guidelines.Design/methodology/approachThe methodological strategy used was a survey conducted with professionals who assist audit processes of Brazilian companies from different segments. Eight main aspects presented by ISO 19011:2018 were evaluated, and data were analysed through fuzzy technique for order of preference by similarity to ideal solution (TOPSIS). These aspects were ranked, and it was possible to identify those most critical.FindingsThree aspects that are evidenced as critical in the study are as follows (1) to correctly establish the objectives to be achieved and the extension of internal audits program; (2) to correctly assess risks and opportunities that can affect internal audits implementation, defining actions for better results and (3) to monitor, critically analyze and improve the internal audit program.Originality/valueThis study has an exploratory character, and the information presented here can be useful for market professionals and researchers interested in the subject. No similar study was found in the literature.

2015 ◽  
Vol 26 (2) ◽  
pp. 214-232 ◽  
Author(s):  
Eduardo Guilherme Satolo ◽  
Alexandre Tadeu Simon

Purpose – Sustainability is in vogue nowadays. It is a new concept and it has yet to be studied in more depth and rigor to create a stronger understanding. There are several lines of research and development in this area, each one using a specific template for measuring sustainability what poses even greater difficulties to those interested in the subject. The purpose of this paper is to discuss and compare current models for measuring organizational sustainability. Design/methodology/approach – The paper presents a literature review identifying six models that have synergies in their structures and methods for measuring sustainability. It also analyzes each model highlighting key individual features identifying similarities and differences. Findings – Results indicates it is necessary to improve existing models and gathering positive features of each model may be the starting point for obtaining a measurement model of sustainability. Research limitations/implications – This work is restricted to perform a critical analysis of models for measuring intra-organizational sustainability. Originality/value – This is one of the first studies to investigate models that assess sustainability from the intra-organizational perspective.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shweta Banerjee

PurposeThere are ethical, legal, social and economic arguments surrounding the subject of autonomous vehicles. This paper aims to discuss some of the arguments to communicate one of the current issues in the rising field of artificial intelligence.Design/methodology/approachMaking use of widely available literature that the author has read and summarised showcasing her viewpoints, the author shows that technology is progressing every day. Artificial intelligence and machine learning are at the forefront of technological advancement today. The manufacture and innovation of new machines have revolutionised our lives and resulted in a world where we are becoming increasingly dependent on artificial intelligence.FindingsTechnology might appear to be getting out of hand, but it can be effectively used to transform lives and convenience.Research limitations/implicationsFrom robotics to autonomous vehicles, countless technologies have and will continue to make the lives of individuals much easier. But, with these advancements also comes something called “future shock”.Practical implicationsFuture shock is the state of being unable to keep up with rapid social or technological change. As a result, the topic of artificial intelligence, and thus autonomous cars, is highly debated.Social implicationsThe study will be of interest to researchers, academics and the public in general. It will encourage further thinking.Originality/valueThis is an original piece of writing informed by reading several current pieces. The study has not been submitted elsewhere.


2014 ◽  
Vol 27 (5) ◽  
pp. 793-806 ◽  
Author(s):  
Eduard Bonet

Purpose – The purpose of this paper is to examine how the boundaries of rhetoric have excluded important theoretical and practical subjects and how these subjects are recuperated and extended since the twentieth century. Its purpose is to foster the awareness on emerging new trends of rhetoric. Design/methodology/approach – The methodology is based on an interpretation of the history of rhetoric and on the construction of a conceptual framework of the rhetoric of judgment, which is introduced in this paper. Findings – On the subject of the extension of rhetoric from public speeches to any kinds of persuasive situations, the paper emphasizes some stimulating relationships between the theory of communication and rhetoric. On the exclusion and recuperation of the subject of rhetorical arguments, it presents the changing relationships between rhetoric and dialectics and emphasizes the role of rhetoric in scientific research. On the introduction of rhetoric of judgment and meanings it creates a conceptual framework based on a re-examination of the concept of judgment and the phenomenological foundations of the interpretative methods of social sciences by Alfred Schutz, relating them to symbolic interactionism and theories of the self. Originality/value – The study on the changing boundaries of rhetoric and the introduction of the rhetoric of judgment offers a new view on the present theoretical and practical development of rhetoric, which opens new subjects of research and new fields of applications.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rafael P. Albuquerque ◽  
João J. Ferreira

Purpose This paper aims to verify co-creation behavior and understand a relationship between perception of service quality, loyalty and co-creation, from Starbucks customers' perspective. Design/methodology/approach A quantitative methodology was carried out, operationalized by applying a questionnaire to a sample of 385 respondents. Findings The results showed that service quality has a positive impact on loyalty and co-creation behavior in all its aspects; loyalty can be considered an important attribute in the intention of co-creation by customers. Originality/value This research extends the current knowledge on the subject and examines the associations between other attributes discussed. The implications of the study suggest strategic directions for using the clients' co-creation as a competitive alternative and generating value.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Peter Buell Hirsch

Purpose This paper aims to examine the challenges to sustaining corporate culture in a world of hybrid working. Design/methodology/approach This paper is a review of current literature on the impact of remote and hybrid working on white-collar employees. Findings There is little consensus on whether remote/hybrid working will harm or strengthen corporate culture. Research limitations/implications The viewpoint is a subjective assessment of a limited number of articles on the subject Practical implications It is not entirely clear how those responsible for corporate culture can act on the findings. Social implications In a world in which corporations are experiencing a shortage of talent, how they handle corporate culture will be increasingly important. Originality/value While much has been written on the impact of remote working, this viewpoint takes the original view that strong corporate cultures rely more on the attitudes and actions of individual employees that company programs or initiatives.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jeniffer Fonseca Zanitt ◽  
Izabela Simon Rampasso ◽  
Osvaldo Luiz Gonçalves Quelhas ◽  
Milena Pavan Serafim ◽  
Walter Leal Filho ◽  
...  

Purpose This study aims to analyse how the materials selection courses of engineering undergraduate programmes can be better aligned with the United Nations Sustainable Development Goals (SDGs). Design/methodology/approach Initially, a content analysis was performed in 39 materials selection course descriptions from 40 engineering undergraduate programmes of Brazilian higher education institutions, and subsequently, Delphi method procedures were conducted with professors that teach or have taught the course and are knowledgeable in the subject of sustainability. Findings Considering the analysed course descriptions, it was shown that most of the materials selection courses do not consider or present little emphasis on sustainability aspects. Regarding the Delphi method, eight items were evidenced to consider sustainability aspects in the analysed courses. Originality/value This study contributes to the debates about sustainability insertion in engineering undergraduate programmes. More specifically, the findings presented consolidated information that professors and coordinators can use to align materials selection courses with the SDGs better.


2017 ◽  
Vol 9 (3) ◽  
pp. 264-276 ◽  
Author(s):  
Valarie A. Zeithaml

Purpose By examining my personal development and career trajectory, I hope to share some insights into life as an academic. My particular path has contained, as most paths do, twists and turns. As I look back, they all seem somehow related to each other, but they were not all planned. Design/methodology/approach I will discuss my life and career in chronological order, then reflect on my career and research philosophy. I will also discuss several of my most cited articles and how they emerged. Findings I emphasize research that is both academically rigorous and relevant to business. I also show that passion for a subject, even one that is risky and not encouraged by others, has resulted in lifelong interest and inspiration for me. While not appropriate for all because of the risk, I found it worth taking a chance, largely because I was highly inspired by the subject. Practical implications Research that is programmatic has benefits because it allows a scholar to own an area. Also, working with the right co-author teams – sometimes ones where different talents are distributed across the team is effective. Originality/value The story and opinions are mine alone.


2017 ◽  
Vol 22 (1) ◽  
pp. 61-66
Author(s):  
Fiona MacVane Phipps

Purpose The purpose of this paper is to identify a common theme linking the articles in this issue of IJHG. The review editor elucidates on this topic while presenting key findings from the articles which comprise the current issue. Design/methodology/approach The design is a general review describing the articles under review while expanding on the subject matter through reference to other authors. Social implications The Review provides readers with a brief overview of the current articles enabling them to select the ones which reflect their needs or interests. Originality/value IJHG is the only Emerald journal providing a Review section of this type.


2018 ◽  
Vol 60 (6) ◽  
pp. 1299-1312
Author(s):  
Ambareen Beebeejaun

Purpose The purpose of this study is to critically analyse the concept of unfair dismissal and to assess the extent to which the Employment Rights Act 2008 is affording protection to employees in Mauritius. The purpose of this study is to also demonstrate that as employees form an integral part of their workplace, their employment cannot be terminated without substantive and procedural fairness. The paper will provide some recommendations to cater for loopholes in existing Mauritius employment legislations. Design/Methodology/Approach To critically examine the topic, the black letter approach is adopted to detail legislations and judgments of courts on the subject matter. A comparative analysis with some other jurisdictions’ employment legislations is also carried out to define, explain and examine the concepts of dismissal, substantive causes such as misconduct and procedural fairness. Findings From the methodologies used, it is found that a substantial reason is not sufficient to conclude whether a dismissal is fair. The law of unfair dismissal has introduced some procedural safeguards to protect the employee from being unfairly and unjustifiably dismissed. The procedural requirements act as guidelines to employers and if they are not followed properly, the dismissal will be unfair. Unfair dismissal needs to be accompanied by remedies from employers, and monetary compensation has been found to be the most appropriate remedy. Originality/Value This paper is amongst the first research work conducted in Mauritius that compares the law of unfair dismissal and its implications with the laws of England and South Africa. The study is carried out with a view to provide practical recommendations in this area of employment law to the relevant stakeholders concerned.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Irene Ryan

PurposeThe purpose of this paper is to reflexively reconsider the effects of the author’s pre-understandings, both academic and non-academic, on the subject matter and the research setting. The unforeseen implications of this disjuncture on our research practice and the expected deliverables are discussed.Design/methodology/approachThe paper engages in a critical, self-reflexive dialogue of a journey through a stimulating yet, uncomfortable piece of feminist, organizational ethnographic research drawing on the insights from the author's research diary.FindingsThe account presented in this paper describes the problematic nature of undertaking a collaborative, reciprocal research project in the distinctive and foreign cultural landscape of the military. The author shows the importance of delving into matters of positionality and preparedness for what might emerge, as a form of closure.Practical implicationsThe paper provides insights into the importance of sponsors to access “the field” and our obligation as researchers to produce written deliverables.Originality/valueThis paper contributes to the emerging literature on the significance of reflexivity in feminist inspired organizational ethnographies in highly gendered settings such as the military.


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