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Other ORP type . 2026
License: CC BY
Data sources: Datacite
ZENODO
Other ORP type . 2026
License: CC BY
Data sources: Datacite
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O KIT DE CAMPO DO AUDITOR: OITO FERRAMENTAS ESSENCIAIS PARA ANÁLISE ORGANIZACIONAL

Authors: Nascimento, Jacson Cruz do;

O KIT DE CAMPO DO AUDITOR: OITO FERRAMENTAS ESSENCIAIS PARA ANÁLISE ORGANIZACIONAL

Abstract

A identificação adequada de causas raiz é um dos elementos centrais para a efetividade da auditoria interna. Muitas recomendações falham não por falta de análise, mas pela dificuldade em distinguir sintomas de causas estruturais dos problemas organizacionais. Este artigo apresenta um conjunto de oito ferramentas frequentemente utilizadas em auditoria, governança e melhoria de processos para apoiar a análise de causa raiz. Entre elas destacam-se o diagrama de Ishikawa, os cinco porquês, a análise de Pareto e técnicas de análise de dados. O objetivo é oferecer uma visão aplicada dessas ferramentas, demonstrando como podem ser utilizadas no contexto da auditoria para aumentar a qualidade das recomendações e apoiar decisões gerenciais. A discussão também aborda o papel da evidência analítica e da investigação estruturada na prática contemporânea de auditoria.

Related Organizations
Keywords

análise de causa raiz, controles internos, auditoria interna, gestão de riscos, governança

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average