Estresse ocupacional no contexto de trabalho dos auditores Independentes

Abstract

This research focuses on external auditors, who are part of the world’s biggest companies of this sector. The work of these professionals is given through projects, with number of hours and deadlines defined in the act of contracting the service, with the client. In this context, there are constant complaints from the auditors about stress – both its symptoms and its consequences. Thus, this research has the objective to investigate the characteristics of occupational stress in the work context of independent auditors. Therefore, a survey with quantitative approach was carried out using a questionnaire based on the Lipp Stress Symptom Inventory (LSSI), Occupational Coping Scale (OCS) and Occupational Wellness Scale (OWS), applied among auditors of the Brazilian subsidiaries of the largest group of audit firms in the world. In summary, the factors and levels of occupational stress could be analyzed in a sample of 59 auditors, composed mostly by professionals at the beginning of the career – the results of this research indicate that these professionals have the highest number of stress symptoms and, consequently, are the most affected by the consequences generated by it.