Resumo
Objetivo – Este artigo desenvolve um estudo de caso centrado na Força Aérea Portuguesa, com o objetivo de identificar as funções da Auditoria Interna (AI) e, posteriormente, analisar a sua influência na sustentabilidade da organização, explorando o efeito moderador das práticas de gestão de recursos humanos (PGRH).
Referencial Teórico – Esta investigação baseia-se nos estudos empíricos sobre as funções e actividades desempenhadas pela AI no sector privado e na teoria do capital humano para avaliar o efeito das PGRH na performance.
Metodologia – O estudo utiliza o método de inquérito e os dados foram recolhidos através de um questionário disponibilizado numa plataforma eletrónica. Este estudo aplica o modelo de regressão dos mínimos quadrados ordinários.
Resultados – Este estudo mostra que a AI presta serviços de garantia e consultoria e que a AI está positivamente relacionada com a orientação para a sustentabilidade, particularmente nas dimensões da governança e social. O efeito moderador das PGRH apenas se faz sentir na dimensão ambiental.
Implicações Práticas e Sociais da Pesquisa – Este estudo reforça a literatura relativa à relação entre a eficácia da AI e a sustentabilidade, permite conhecer a eficácia da AI reportada pelos próprios auditores, identifica o leque de funções desempenhadas pela AI e aponta melhorias a introduzir na gestão da AI.
Contribuições – Os temas estudados são pela primeira vez explorados no contexto das forças armadas e é pioneiro na análise do efeito moderador das PGRH na relação entre AI e sustentabilidade.
Palavras-chave – Auditoria Interna; Sustentabilidade; Práticas de gestão de Recursos Humanos; Forças Armadas
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