Project Design and Management
Vol. 5 Núm. 1 (2023)
ISSN: 2683-1597
Servicio de diseño como enfoque de innovación en auditoría interna de entidades financieras
Publicado Feb 7, 2023
Resumen
Este artículo tiene como objetivo analizar la aplicabilidad de las técnicas del Servicio de Diseño en las unidades de Auditoría Interna (AI) de las Instituciones Financieras (IF). El trabajo parte de la premisa de que las unidades de IA son proveedores de servicios, ocupando una posición estratégica relevante en las organizaciones, sumando conocimiento a los procesos de las áreas auditadas. Las empresas que operan en el sector financiero, además del desafío de buscar alcanzar niveles de eficiencia iguales o superiores a los de sus competidores tradicionales, conviven con nuevos actores del mercado, las empresas tecnológicas, cuyo modelo de negocio se basa en la innovación. . La metodología de trabajo se basa en una investigación bibliográfica, con una revisión bibliográfica sobre el tema, para la fundamentación técnica y sistematización de la información. Para la recolección de datos se realizó una investigación exploratoria en la plataforma ScienceDirect, publicaciones en congresos e información complementaria de portales de empresas especializadas en la actividad de Auditoría Interna. La información fue analizada considerando el marco de las teorías de diseño en servicios y su adherencia a los procesos de IA. Como resultado, se verificó la importancia del Design Service, como enfoque iterativo, en el desarrollo de acciones estratégicas de IA, desarrollo de nuevos procesos, herramientas y métodos, así como para diseñar nuevos servicios como facilitadores de co-creación de valor para usuarios de servicios de IA.
Palabras clave:
Servicio de Diseño, auditoría interna, innovación, desarrollo de productos
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Cómo citar
Fahl, R., & Tahara Amaral, C. S. (2023). Servicio de diseño como enfoque de innovación en auditoría interna de entidades financieras. Project Design and Management, 5(1). https://doi.org/10.35992/pdm.5vi1.1134
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Ahmi, A., Saidin, S. Z., & Abdullah, A. (2014). Adoption by Internal Auditors in Public Sector: A Conceptual Study. Procedia - Social and Behavioral Sciences, 164, 591–599.
Alles, M. G., Kogan, A., & Vasarhelyi, M. A. (2013). Collaborative Design Research: Lessons From Continuous Auditing. International Journal of Accounting Information Systems, 14, 104–112.
Associação Brasileira De Normas Técnicas (2020). NBR ISO 56002:2020: Gestão da inovação – Sistema de gestão da inovação – Diretrizes. Rio de Janeiro.
Andrade, M. A. (1999). Introdução à Metodologia do Trabalho Científico. Atlas.
Instituto dos Auditores Internos do Brasil (2018). Auditoria Interna. https://iiabrasil.org.br.
Barbosa, R. R. (2018). A Atuação das Empresas de Tecnologia de Serviço no Setor Bancário e Financeiro Brasileiro. Dissertação (Mestrado em Administração) – Universidade Federal do Rio Grande do Sul. Porto Alegre, RS, Brasil, 129p.
Batista, R. Você sabe o que é Service Design? https://administradores.com.br/artigos/voce-sabe-o-que-e-service-design.
Bos, J., Kolari, J. W., & Lamoen, R. C. R. V. (2013). Competition and innovation: evidence from financial services. Journal of Banking & Finance, 37, 1590–1601.
Brouwer, M. V. D. B. (2017). Designing for social infrastructures in complex service systems: a human-centered and social systems perspective on service design. Journal of Design Economics and Innovation, 3(3), 183-197. https://doi.org/10.1016/j.sheji.2017.11.002
Buehring, J. & Bishop, P. C. (2020). Foresight and design: new support for strategic decision making. Journal of Design Economics and Innovation, 6(3), 408-432. https://doi.org/10.1016/j.sheji.2020.07.002
Candi, M. (2016). Contributions of design emphasis, design resources and design excellence to Market performance in technology-base dservice innovation. Technovation, 3–41.
Caratas, M. A., & Spatariu, E. C. (2014). Contemporary approaches in internal audit. Procedia Economics and Finance, 15, 530–537.
Carvalho, L. & Goodyear, P. (2017). Design, learning networks and service innovation. Design Studies, 55, 25-53. https://doi.org/10.1016/j.destud.2017.09.003
Carvalho, R. C. (2019) Inovação no sistema financeiro: estudo de caso de banco de varejo brasileiro. Fundação Instituto de Administração.
Colledani, M., Silipo, L., Yemane, A., Lanza, G., Bürgin, J. Hochdörffer, J., Georgoulias, K., Mourtzis, D., Bitte, F., Bernard, A., & Belkadi, F. (2016). Technology-based product-services for supporting frugal innovation. Procedia CIRP, 47, 126–131.
Christ, M. H., Eulerich, M., Krane, R., & Wood, D. (2020). A new frontiers for internal audit research. Appc, 20(4), 449-475. https://doi.org/10.1111/1911-3838.12272.
Danescu, T., Prozan, M., & Prozan, R. D. (2015). The valances of the internal audit in relationship with the internal control – Corporate Governance. Procedia Economics and Finance. 26, 960–966.
Daniela, P. & Attila, T. (2013). Internal audit versus internal control and coaching. Procedia Economics and Finance, 6, 694–702.
Deloitte. Auditoria Interna 3.0. https://www2.deloitte.com/br/pt/pages/risk/articles/internal-audit-3-0.html.
Doyle, E., Mcgovern, D., Mccarthy, S., & Alaniz, M. P. (2018). Compliance-innovation: a quality-based route to sustainability. Journal of Cleaner Production, 210, 266–275. https://doi.org/10.1016/j.jclepro.2018.10.307
Hannimitkulchai, K. & Ussahawanitchakit, P. (2016). Continuous audit development and audit survival: evidence from tax auditors in Thailand. The Business and Management Review, 7, 487–498.
Imoniana, J. O., Matheus, C. P., & Perera, L. C. J. (2014). Medição de desempenho de auditoria interna: um estudo empírico. Revista Universo Contábil, 10, 65–93.
Imran, S., Haeberle, D., & Husen, C. V. (2017). Governance: A new perspective to service design process. Procedia CIRP, 64, 318–323.
Instituto Dos Auditores Internos Do Brasil (1991). Procedimentos de Auditoria Interna Organização Básica. São Paulo.
Kahn, K. B. (2018). Understanding innovation. Business Horizons, 61, 453–460.
Kaneko, K., Kishita, Y., & Umeda, Y. (2017). In Pursuit of Personalization Design. Procedia CIRP, 61, 93–97.
Koskela-Huotari, K., Patrício, L., Zhang, J., Karpen, I. O., Sangiorgi, D., Anderson, L., & Bogicevic, V. (2021). Service system transformation through service design: Linking analytical dimensions and service design approaches. Journal of Business Research, 136, 343–355. https://doi.org/10.1016/j.jbusres.2021.07.034
Lee, C. H., Zhao, X., & Lee, Y. C. (2019). Service quality driven approach for innovative retail service system design and evaluation: A case study. Computers & Industrial Engineering, 135, 275–285. https://doi.org/10.1016/j.cie.2019.06.001
Lendel, V., Hittmar, S., & Siantova, E. (2015). Management of innovation processes in company. Procedia Economics and Finance, 23, 861–866.
Lim, C. & Kim, K. J. (2018). Experience design board: A tool for visualizing and designing experiencecentric service delivery processes. Journal of Retailing and Consumer Services, 45, 142–151.
Munteanu, V. & Zaharia, D. L. (2014). Current trends in internal audit. Procedia - Social and Behavioral Sciences, 16, 2239–2242.
Mukhtar, M., Ismail, M. N., & Yahya, Y. (2012). A hierarchical classification of co-creation models and techniques to aid in product or service design. Computers in Industry, 63, 289–297.
Pellegrini, V. L. B., Barbosa, J. G. P., Pitassi, C., & Oliveira, M. A. (2014). Auditoria de processos de inovação: um estudo de caso no inmetro. Sociedade, Contabilidade e Gestão, 9, 124–141.
Petrascu, D. & Tieanu, A. (2014). The role of internal audit in fraud prevention and detection. Procedia Economics and Finance, 16, 489–497.
Petrascu, D. & Tamas, A. (2013). Internal audit versus internal control and coaching. Procedia Economics and Finance, 6, 694 – 702.
Pugh, S. D. & Mahesh, S. (2016). Taking services seriously: new directions in services management theory and research. Human Resource Management Review, 26(1), 1–3. https://doi.org/10.1016/j.hrmr.2015.09.001.
Rakipi, R., Santis, F., & D´onza, G. (2021). Correlates of the internal audit function´s use of data analytics in the big data era: global evidence. Journal of International Accounting, Auditing and Taxation, 42, 2 – 39. https://doi.org/10.1016/j.intaccaudtax.2020.100357
Rosa, G.S., Faria, B. G., Guimarães, T. B. C., & Godinho, L. A. C. (2019). Da gestão da inovação ao design de serviços: articulações e conexões. Administração de Empresas em Revista, 11, 24415 – 24438.
Scherer, F. O. (2016). Gestão da Inovação na Prática: Como Aplicar Conceitos e Ferramentas Para Alavancar a Inovação. Atlas.
Selva, C. R. G. & Pinto, L. S.; (2019) Auditoria Interna: Colaboradores São Líderes da Inovação. IPEA.
Silva, F. P., Lima, A. P. L., Alves, A., Junior, R. S. C., Dias, I.A. M., & Duarte, M. F. (2018). Gestão da Inovação. SAGAH.
Sisaye, S. (1999). An organizational approach for the study of the diffusion of process innovation strategies in internal auditing and control systems. International Journal of Applied Quality Management, 2, 279–293.
Smith, A. M., Fischbacher, M., & Wilson, F. A. (2007). New Service Development: From Panoramas to Precision. European Management Journal, 25, 370–383.
Struwe, S. & Slepniov, D. (2021). Conflict by design and why institutions matter in service design: a case of a german creative agency in China. Journal of Business Research, 130, 124–136. https://doi.org/10.1016/j.jbusres.2021.03.035.
Stuart, I. C. (2014). Serviços de auditoria e asseguração na prática. AMGH Editora Ltda.
Souza, R. G. (2017). Auditoria interna: um panorama das pesquisas acadêmicas publicadas em periódicos e congressos nacionais. Goiânia.
Tjara, S. F. (2020). Inovação na pratica: design thinking e ferramentas aplicadas a startups. Alta Books.
Traldi, M. C. & Dias, R. (2011). Monografia Passo a Passo. Alínea.
Valtonen, A. (2020). Approaching change with and in design. Journal of Design Economics and Innovation, 6(4), 505-528. https://doi.org/10.1016/j.sheji.2020.08.004.
Wittayapoom, K. (2014). New product development, accounting information, and internal audits: a proposed integrative framework. Procedia - Social and Behavioral Sciences, 148, 307–314.
Zeithaml, V. A. &Bitner, M. J. (2003). Marketing de serviços: a empresa com foco no cliente. Bookman.
Zaharia, D. L., Lazar, A., & Tilea, D. M. (2014). The role of internal audit regarding the corporate governance and the current crisis. Procedia - Social and Behavioral Sciences, 116, 4819–4823.
Zeithaml, V. A., Bitner, M. J., & Gremler, D. D. (2003). Marketing de serviços: a empresa com foco no cliente. Bookman.
Alles, M. G., Kogan, A., & Vasarhelyi, M. A. (2013). Collaborative Design Research: Lessons From Continuous Auditing. International Journal of Accounting Information Systems, 14, 104–112.
Associação Brasileira De Normas Técnicas (2020). NBR ISO 56002:2020: Gestão da inovação – Sistema de gestão da inovação – Diretrizes. Rio de Janeiro.
Andrade, M. A. (1999). Introdução à Metodologia do Trabalho Científico. Atlas.
Instituto dos Auditores Internos do Brasil (2018). Auditoria Interna. https://iiabrasil.org.br.
Barbosa, R. R. (2018). A Atuação das Empresas de Tecnologia de Serviço no Setor Bancário e Financeiro Brasileiro. Dissertação (Mestrado em Administração) – Universidade Federal do Rio Grande do Sul. Porto Alegre, RS, Brasil, 129p.
Batista, R. Você sabe o que é Service Design? https://administradores.com.br/artigos/voce-sabe-o-que-e-service-design.
Bos, J., Kolari, J. W., & Lamoen, R. C. R. V. (2013). Competition and innovation: evidence from financial services. Journal of Banking & Finance, 37, 1590–1601.
Brouwer, M. V. D. B. (2017). Designing for social infrastructures in complex service systems: a human-centered and social systems perspective on service design. Journal of Design Economics and Innovation, 3(3), 183-197. https://doi.org/10.1016/j.sheji.2017.11.002
Buehring, J. & Bishop, P. C. (2020). Foresight and design: new support for strategic decision making. Journal of Design Economics and Innovation, 6(3), 408-432. https://doi.org/10.1016/j.sheji.2020.07.002
Candi, M. (2016). Contributions of design emphasis, design resources and design excellence to Market performance in technology-base dservice innovation. Technovation, 3–41.
Caratas, M. A., & Spatariu, E. C. (2014). Contemporary approaches in internal audit. Procedia Economics and Finance, 15, 530–537.
Carvalho, L. & Goodyear, P. (2017). Design, learning networks and service innovation. Design Studies, 55, 25-53. https://doi.org/10.1016/j.destud.2017.09.003
Carvalho, R. C. (2019) Inovação no sistema financeiro: estudo de caso de banco de varejo brasileiro. Fundação Instituto de Administração.
Colledani, M., Silipo, L., Yemane, A., Lanza, G., Bürgin, J. Hochdörffer, J., Georgoulias, K., Mourtzis, D., Bitte, F., Bernard, A., & Belkadi, F. (2016). Technology-based product-services for supporting frugal innovation. Procedia CIRP, 47, 126–131.
Christ, M. H., Eulerich, M., Krane, R., & Wood, D. (2020). A new frontiers for internal audit research. Appc, 20(4), 449-475. https://doi.org/10.1111/1911-3838.12272.
Danescu, T., Prozan, M., & Prozan, R. D. (2015). The valances of the internal audit in relationship with the internal control – Corporate Governance. Procedia Economics and Finance. 26, 960–966.
Daniela, P. & Attila, T. (2013). Internal audit versus internal control and coaching. Procedia Economics and Finance, 6, 694–702.
Deloitte. Auditoria Interna 3.0. https://www2.deloitte.com/br/pt/pages/risk/articles/internal-audit-3-0.html.
Doyle, E., Mcgovern, D., Mccarthy, S., & Alaniz, M. P. (2018). Compliance-innovation: a quality-based route to sustainability. Journal of Cleaner Production, 210, 266–275. https://doi.org/10.1016/j.jclepro.2018.10.307
Hannimitkulchai, K. & Ussahawanitchakit, P. (2016). Continuous audit development and audit survival: evidence from tax auditors in Thailand. The Business and Management Review, 7, 487–498.
Imoniana, J. O., Matheus, C. P., & Perera, L. C. J. (2014). Medição de desempenho de auditoria interna: um estudo empírico. Revista Universo Contábil, 10, 65–93.
Imran, S., Haeberle, D., & Husen, C. V. (2017). Governance: A new perspective to service design process. Procedia CIRP, 64, 318–323.
Instituto Dos Auditores Internos Do Brasil (1991). Procedimentos de Auditoria Interna Organização Básica. São Paulo.
Kahn, K. B. (2018). Understanding innovation. Business Horizons, 61, 453–460.
Kaneko, K., Kishita, Y., & Umeda, Y. (2017). In Pursuit of Personalization Design. Procedia CIRP, 61, 93–97.
Koskela-Huotari, K., Patrício, L., Zhang, J., Karpen, I. O., Sangiorgi, D., Anderson, L., & Bogicevic, V. (2021). Service system transformation through service design: Linking analytical dimensions and service design approaches. Journal of Business Research, 136, 343–355. https://doi.org/10.1016/j.jbusres.2021.07.034
Lee, C. H., Zhao, X., & Lee, Y. C. (2019). Service quality driven approach for innovative retail service system design and evaluation: A case study. Computers & Industrial Engineering, 135, 275–285. https://doi.org/10.1016/j.cie.2019.06.001
Lendel, V., Hittmar, S., & Siantova, E. (2015). Management of innovation processes in company. Procedia Economics and Finance, 23, 861–866.
Lim, C. & Kim, K. J. (2018). Experience design board: A tool for visualizing and designing experiencecentric service delivery processes. Journal of Retailing and Consumer Services, 45, 142–151.
Munteanu, V. & Zaharia, D. L. (2014). Current trends in internal audit. Procedia - Social and Behavioral Sciences, 16, 2239–2242.
Mukhtar, M., Ismail, M. N., & Yahya, Y. (2012). A hierarchical classification of co-creation models and techniques to aid in product or service design. Computers in Industry, 63, 289–297.
Pellegrini, V. L. B., Barbosa, J. G. P., Pitassi, C., & Oliveira, M. A. (2014). Auditoria de processos de inovação: um estudo de caso no inmetro. Sociedade, Contabilidade e Gestão, 9, 124–141.
Petrascu, D. & Tieanu, A. (2014). The role of internal audit in fraud prevention and detection. Procedia Economics and Finance, 16, 489–497.
Petrascu, D. & Tamas, A. (2013). Internal audit versus internal control and coaching. Procedia Economics and Finance, 6, 694 – 702.
Pugh, S. D. & Mahesh, S. (2016). Taking services seriously: new directions in services management theory and research. Human Resource Management Review, 26(1), 1–3. https://doi.org/10.1016/j.hrmr.2015.09.001.
Rakipi, R., Santis, F., & D´onza, G. (2021). Correlates of the internal audit function´s use of data analytics in the big data era: global evidence. Journal of International Accounting, Auditing and Taxation, 42, 2 – 39. https://doi.org/10.1016/j.intaccaudtax.2020.100357
Rosa, G.S., Faria, B. G., Guimarães, T. B. C., & Godinho, L. A. C. (2019). Da gestão da inovação ao design de serviços: articulações e conexões. Administração de Empresas em Revista, 11, 24415 – 24438.
Scherer, F. O. (2016). Gestão da Inovação na Prática: Como Aplicar Conceitos e Ferramentas Para Alavancar a Inovação. Atlas.
Selva, C. R. G. & Pinto, L. S.; (2019) Auditoria Interna: Colaboradores São Líderes da Inovação. IPEA.
Silva, F. P., Lima, A. P. L., Alves, A., Junior, R. S. C., Dias, I.A. M., & Duarte, M. F. (2018). Gestão da Inovação. SAGAH.
Sisaye, S. (1999). An organizational approach for the study of the diffusion of process innovation strategies in internal auditing and control systems. International Journal of Applied Quality Management, 2, 279–293.
Smith, A. M., Fischbacher, M., & Wilson, F. A. (2007). New Service Development: From Panoramas to Precision. European Management Journal, 25, 370–383.
Struwe, S. & Slepniov, D. (2021). Conflict by design and why institutions matter in service design: a case of a german creative agency in China. Journal of Business Research, 130, 124–136. https://doi.org/10.1016/j.jbusres.2021.03.035.
Stuart, I. C. (2014). Serviços de auditoria e asseguração na prática. AMGH Editora Ltda.
Souza, R. G. (2017). Auditoria interna: um panorama das pesquisas acadêmicas publicadas em periódicos e congressos nacionais. Goiânia.
Tjara, S. F. (2020). Inovação na pratica: design thinking e ferramentas aplicadas a startups. Alta Books.
Traldi, M. C. & Dias, R. (2011). Monografia Passo a Passo. Alínea.
Valtonen, A. (2020). Approaching change with and in design. Journal of Design Economics and Innovation, 6(4), 505-528. https://doi.org/10.1016/j.sheji.2020.08.004.
Wittayapoom, K. (2014). New product development, accounting information, and internal audits: a proposed integrative framework. Procedia - Social and Behavioral Sciences, 148, 307–314.
Zeithaml, V. A. &Bitner, M. J. (2003). Marketing de serviços: a empresa com foco no cliente. Bookman.
Zaharia, D. L., Lazar, A., & Tilea, D. M. (2014). The role of internal audit regarding the corporate governance and the current crisis. Procedia - Social and Behavioral Sciences, 116, 4819–4823.
Zeithaml, V. A., Bitner, M. J., & Gremler, D. D. (2003). Marketing de serviços: a empresa com foco no cliente. Bookman.
