O perfil dos membros do comitê de auditoria: um estudo sobre as empresas listadas na B3

Abstract

The Audit Committee (CAud) is responsible for overseeing the quality of financial statements, internal controls, risk management, and both internal and external audit processes. These duties aim to promote greater reliability and transparency in accounting information, thereby ensuring trustworthy accountability to investors and shareholders. In this context, the present study has the general objective of identifying the profile of the members of the Audit Committee of companies listed on B3 in the year 2024. The analysis is conducted through descriptive research, with a quantitative approach and documentary investigation based on information disclosed by the listed companies in the reference forms made available on B3’s website. To outline the profile of the members and the structure of the Audit Committee, characteristics such as committee size, specialization in accounting, auditing, and finance, as well as member independence, gender, age, and profession were considered. The results show that in 2024 there were 263 companies with an Audit Committee in their governance structure, totaling 846 members, with a predominance of male participation, resulting in low gender diversity. Regarding member characteristics, the committees are composed, on average, of professionals aged 59, with 67% being specialists in accounting, auditing, and finance, and 33% professionals from other fields, with independence status not always clearly disclosed. Furthermore, 57% of the companies analyzed adopted a statutory Audit Committee. Additionally, in the ranking of adherence to IBGC guidelines, companies with a statutory Audit Committee performed better than those with a non-statutory committee. This result reinforces the association between formalizing the committee in the corporate bylaws and achieving greater alignment with recommended corporate governance practices. Moreover, the study presents both theoretical and practical implications. Theoretically, it contributes to updating the literature on governance by revealing the profile of the members who make up the Audit Committees of B3-listed companies and the extent to which they follow IBGC guidelines, highlighting progress and existing gaps. Practically, it provides insights for companies and boards seeking to improve the composition and transparency of their committees, particularly regarding the presence of accounting specialists and independent members, thus contributing to the strengthening of corporate governance mechanisms.