Perspectives on the implementation of auditing practices: a case study of 21 companies in uíge province

Abstract

This article analyzes the absence of auditing in 21 companies in the province of Uíge, Angola, highlighting the challenges and possibilities of its implementation. In a context marked by growing demands for transparency and accountability in commercial management, auditing is an essential tool for guaranteeing the reliability of financial information, preventing fraud and strengthening internal control systems. Using a quantitative and qualitative approach, structured questionnaires were administered to managers and financial officers, enabling the level of awareness and willingness of companies to adopt auditing to be assessed. The results show that 52% of the companies have no internal or external audit structure, while 38% have an organizational chart, but do not apply it in practice. Among the main factors explaining this are lack of knowledge about the benefits of auditing (40%), lack of trained human resources (50%) and perceived high costs (10%). Despite this, 76% of respondents were open to implementing auditing in the future, especially with the advancement of local technical training and the pressure for good management practices. The study proposes training actions, institutional incentives and partnerships with universities as ways to increase the presence of auditing in the regional business fabric.