O papel da auditoria interna e as suas implicações nas empresas públicas- estudo de caso: TACV

A auditoria interna é uma actividade independente ancorada à administração da empresa, com vista a acrescentar valor à organização nela inserida, observando o funcionamento dos controlos internos existentes. É uma actividade importante para qualquer empresa, por ser a única que tem acesso a todas as outras áreas da empresa. Cada vez ela torna-se mais importante, pois o mundo encontra-se em constante desenvolvimento e as empresas acompanham esse desenvolvimento ampliando as suas actividades, ou dimensão. O objectivo do estudo foi analisar o funcionamento da auditoria interna nas empresas públicas, identificando os seus benefícios e importância. Realizou-se um estudo bibliográfico e estudo de caso nas empresas públicas da cidade da Praia, através de questionários que foram distribuídos aos responsáveis de cada empresa, centralizando na TACV. Resultado: A maioria das empresas inqueridas é de grande dimensão, representando 57,1 %, as pequenas empresas representando 21.4% e as médias também representando 21.4. O ramo de prestação de serviço teve predominância com 64,3 %, comercial com 21,4% e 14,3 % do ramo industrial. Um total de 57 % das empresas inqueridas realizam auditoria interna e os 43 % que não realizam enunciaram como principais motivos o alto custo e a falta de necessidade, 40% enuncia alto custo, 40% diz não ser necessário e 20% tem outros motivos que não foram especificados. Verificou-se também que 25 % das empresas que realizam auditoria interna não tem o departamento de auditoria interna definido no organograma. Internal auditing is an independent activity anchored to the company management, with a view to adding value to the organization it inserted, observing the operation of existing internal controls. It is an important activity for any company, being the only one that has access to all other areas of the company. Each time it becomes more important as the world is constantly evolving and business development that accompany expanding its activities, or size. The aim of the study was to analyze the functioning of the internal audit public companies, identifying the benefits and importance. We conducted a bibliographic study and a case study in the public utilities of the city of Praia, through questionnaires that were distributed to the heads of each company, centering on TACV. Results: The majority of companies surveyed is large, representing 57.1%, small businesses represent 21.4% and averages also representing 21.4. The branch of service predominated with 64.3%, commercial 21.4% and 14.3% of the industrial sector. A total of 57% of companies surveyed conduct internal audit and the 43% who do not perform as main reasons enunciated the high cost and lack of need, high-cost states 40%, 40% say it is not necessary and 20% have reasons other than were specified. It was also found that 25% of companies that perform internal audit does not have the internal audit department defined in the organizational chart.

Coaching como factor de Diferenciação nas Organizações

O mundo empresarial tem sido alvo de mudanças impulsionadas pela globalização. Neste sentido, as empresas que pretendem sobreviver e atingir um bom nível de competitividade devem focalizar-se na capacitação, no desenvolvimento e na motivação constante dos seus colaboradores. Devido à importância dos recursos humanos como diferencial competitivo, o processo de coaching como modelo de gestão da mudança, tem vindo a merecer muita importância no contexto organizacional. O processo de coaching em consonância com programas de desenvolvimento da liderança no contexto organizacional/empresarial visa ajudar os colaboradores a desenvolverem novas atitudes e competências ao alcance das metas organizacionais. O intuito deste trabalho é apresentar esclarecimentos acerca do termo, abordando os aspectos mais relevantes e o seu respectivo impacto no contexto organizacional. Realizou-se um Estudo de Caso baseado numa empresa de produção e prestação de serviços em São Vicente, com a finalidade de avaliar a motivação dos seus colaboradores, através da aplicação de um questionário aos mesmos. Na sequência da análise dos resultados sugeriu-se um modelo que mais se adapta à realidade da empresa. The business world has been challenged by several changes driven by globalization. Considering the present situation, companies that intend to survive and achieve a somewhat good level of competiveness should focus on their employee’s constant capacity building, development and motivation. Considering the Human Resources importance as a competitive differential, the coaching process as a change management module has been a very importance on the organizational context. The coaching process together with the leadership development programmes on the organizational/entrepreneurial context enables the employees to develop new attitudes and skills aiming for organizational goals. This paper purpose is to enlighten the reader on the subject, addressing the most relevant issues and its impact on the organizational context. We’ve conducted a Case Study, of a production and service company on S. Vicente Island, aiming to assess the employee’s motivation, through the application of a questionnaire. Following the results analysis, a model was proposed to better fit the company’s reality.

Service Quality Analysis in the Five Stars Resort Hotels of Cape Verde

The objective of this study was the identification of the attributes and dimensions of service quality affecting the service performance of the five stars resort hotels located in the Cape Verde Islands. The reason boosting the initiative to do this research was the paramount role of the resort hotels in the development of the travel and tourism sector in Cape Verde, and the impact that today this sector has had in the economy of that country. The research opens with a literature review on the service quality theory in the hotel industry, starting from the middle of the 1980s with the classic model of service quality and SERVQUAL instrument to the analysis of recent models of service quality measurement in the hotel industry, as it is an example the scale of items developed in 2003 in the Lodging Quality Index (LQI). Furthermore, the study elaborates an analysis on the importance of the travel and tourism activities in the Cape Verde Islands, and it evidences the enormous importance of those activities in the performance of the Cape Verdean hotel industry. In sequence the study analyzes in details the hotel industry of Cape Verde and it identifies the market size of the five stars resort hotels and their current operators in that market. Moreover, the research develops with an online questionnaire elaborated and sent through the platforms of travel websites and communities to the guests whom have experienced the service of the five stars resort hotels located in the Cape Verde Islands. The scope of the questionnaire was to assess the attributes and dimensions of service quality in the five stars resort hotels of Cape Verde. The results of the questionnaire were in sequence analyzed through descriptive and applied statistics, using Microsoft Excel and the Statistical Package for Social Science (SPSS). Content validity analysis, factor analysis, and reliability analysis of the factors were made to purify an initial scale of 47 items of service quality. An instrument with three dimensions covering twenty four attributes of service quality assessment in the five stars resort hotels of Cape Verde was finally created. The three dimensions found were: staff competence; food and entertainment; and physical facilities. This study on the service in the five stars resort hotels of Cape Verde ends with brief comments on the status of service quality according to the identified dimensions and their attributes. In the conclusion, the study summarizes the whole work and gives some directions for future research.