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jun
20
2012
Boas práticas em auditoria: o papel do auditor no Sistema de Gestão da Qualidade

A ISO 9001 foi feita por um grupo de especialistas do Sistema de Gestão da Qualidade – SGQ, que auditam e mantêm outros dois grupos, o ISO Technical Commitee 176 e o Internacional Accreditation Forum. O trabalho de ambos resultou numa série de documentos que auxiliam a condução das auditorias dos SQG das empresas.

Estes guias, embora possuam normas relativas aos métodos e competências necessárias aos auditores, possuem uma grande flexibilidade. Dessa forma, a aplicação dos mesmos pode fluir de acordo com o tamanho, natureza e complexibilidade de cada organização que será auditada.

Para realizar uma auditoria do SGQ, o auditor independente (ou interno) deve estar familiarizado com os princípios da auditoria, de forma que possa usá-los e adequá-los ao processo.

A mesma noção deve se aplicar à gerência de um programa de auditorias. Embora a gestão seja de responsabilidade de determinados órgãos, os auditores devem conhecer os programas e atentar-se à monitoria dos mesmos, fornecendo os inputs necessários para a melhoria dos processos.

A auditoria interna, como explica Institute of Internal Auditors, “é uma atividade independente e objetiva que presta serviços de avaliação e de consultoria e tem como intuito adicionar valor e melhorar as operações de uma empresa. A auditoria auxilia a organização a alcançar seus objetivos adotando uma abordagem sistemática e disciplinada para a avaliação e melhoria da eficácia dos processos de gestão de riscos, de controle e de governança corporativa”.

Para isso, estar em dia com as normas e atualizações dos sistemas é de fundamental importância no trabalho de um auditor independente. O curso Práticas em Auditoria, que será ministrado pelo professor Dr. Miguel Carioca, abordará as principais rotinas e práticas da auditoria. Veja abaixo o conteúdo programático:

- Principais formulários utilizados pela Auditoria;
- Técnicas de Auditoria;
- Criação, manuseio e arquivamento dos papéis de trabalho;
- Planejamento da Auditoria;
- Procedimentos de Auditoria;
- Postura do Auditor nas organizações;
- Relatórios de Auditoria;
- Prevenção e identificação de fraudes contra as organizações;

Para saber mais sobre o curso Práticas em Auditoria, visite nosso site, na sessão treinamentos: www.dominusauditora.com.br. Tenha diariamente notícias sobre auditoria interna e externa, contabilidade e economia curtindo nosso Facebook (/DominusAuditoria) e seguindo nosso twitter (@DominusAuditori).

Fontes: 1, 2 e 3.

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