Uma revisão de literatura para identificar como a auditoria interna pode contribuir para o comportamento de voz do funcionário

Resumo

Purpose – This study aims to examine how internal audit can contribute to employee voice behavior, understood as the proactive expression of ideas, concerns, and suggestions that support organizational learning, transparency, and risk management. Considering the persistent challenges associated with organizational silence and information asymmetry, the study seeks to understand under which conditions internal audit may act as a strategic mechanism to strengthen upward communication and reduce governance vulnerabilities. Design/Methodology - A systematic literature review was conducted, encompassing 14 peer‑reviewed articles published between 1993 and 2025, complemented by institutional frameworks related to governance, risk management, and internal audit (e.g., COSO, ISO 31000, IBGC, IIA Standards). The review followed PRISMA guidelines and integrated theoretical, empirical, and meta‑analytic findings to synthesize how employee voice and silence intersect with the roles, limits, and possibilities of internal audit. Findings – Results indicate that internal audit can act as an important mediator of employee voice by identifying cultural and structural barriers, strengthening safe reporting mechanisms, and reducing information asymmetry between organizational levels. However, its effectiveness depends on independence, leadership support, psychological safety, and the maturity of governance practices. Political constraints, scope limitations, and risks of functional capture remain major barriers. The review highlights that silence is not merely the absence of voice but a product of cultural norms, fear of retaliation, and managerial beliefs that suppress critical information. Practical implications - Organizations may enhance governance and risk prevention by integrating cultural assessments, channels for protected communication, and indicators of psychological safety into the internal audit function. Strengthening independence and reporting lines, as well as developing socioemotional competencies among auditors, can help internal audit operate not only as a control mechanism but also as a facilitator of transparency and learning.

Ficha do documento

Tipo

Dissertação

Ano

2025

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/38362

Temas

DadosGovernança

Palavras-chave

Auditoria internaComportamento de voz do funcionárioInternal auditEmployee voice behaviorAdministração de empresasComportamento organizacionalGovernança públicaProcesso decisório