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<p>‘Women are supposed to be in the kitchen and take care of the children while men earn the money and go “job-hunting”.’ – Statements like this have been common in a lot of countries, cultures and families for many decades now. However, the world is constantly changing and so are the circum-stances the two sexes live in. During the last 20 to 30 years there has been a drastic change concern-ing the newly opened possibilities for females to enter leadership positions. The questions that come to our mind immediately when hearing those readings are such as:</p><p>• What factors does a certain leadership style depend on?</p><p>• Could there also be other reasons beside the gender aspect why humans react in a certain way?</p><p>• What attributes and characteristics are required from today’s leaders?</p><p>Although there are many more questions that can be asked regarding this topic, the ones mentioned above, which make up the research questions of this study, seem to be the most important ones.</p><p>Following an inductive research process, empirical material was gathered through questionnaires and face-to-face interviews. This collected information and the shared experiences are the representative data in this particular thesis from male and female leaders in different companies/organizations and various environments concentrating on our two home countries Sweden and Germany. Supported by a theoretical framework which consists of theories, books and articles of many well-known au-thors, especially the studies by the great German philosopher Immanuel Kant (1724-1804), the reader will get a wider knowledge of the empirical data.</p><p>A separate chapter about the depending leadership styles and the ‘condition-theory’ by Immanuel Kant will help to explain certain behaviours by male and female leaders as well as describe the rea-sons why our society sees the leaders’ characteristics the way it does. The conditions that are relevant in this thesis are about the attitudes, soft skills such as communication aspects, attributes being used to describe daily situations as well as personal features of current and future leaders in prospect of career chances and risks.</p><p>The following thesis aims for a clearer picture and greater awareness of particular settings and should be beneficial for current and future leaders from both sexes in all kinds of environments as well as people who work together with leaders frequently to gain a better understanding of their behaviours and decisions.</p><p>Last, but not least there will be a part with a general review as well as personal reflections upon this topic and suggestions for further and future research areas besides the analysis of the whole thesis work.</p>

A Reestruturação da Auditoria Interna do Instituto Nacional Seguro Social - INSS, do Rio de Janeiro, teve como marco principal a mudança de foco do trabalho daquela auditoria. A Auditoria Interna antes do processo de modernização era apenas um instrumento de detecção de fraude, com caráter punitivo para as pessoas envolvidas. Com a reengenharia implantada, a partir do ano de 2000, o foco dos trabalhos foi direcionado a fim de lograr melhorias nos métodos de controle, gestão e prevenção de fraudes e erros. O objetivo desse estudo foi de examinar a percepção dos funcionários da Auditoria Interna Regional do INSS Rio de Janeiro sobre este processo de modernização. Analisou o comportamento humano em relação às resistências a nova metodologia de trabalho. Buscou-se analisar diversas bibliografias de autores renomados com o objetivo de fundamentar a pesquisa de campo que foi realizada com entrevistas semi-estruturadas de forma direta. Os entrevistados eram servidores públicos que exerciam a função de auditor interno na Auditoria Regional do Rio de Janeiro. Este estudo levantou pontos importantes sobre o processo de modernização da auditoria interna, em especial no que diz respeito treinamento dos funcionários envolvidos; resistências culturais ao fator de mudanças e controle na prevenção de fraudes. Nas entrevistas realizadas, foram detectados fatores de sucesso como o empenho das pessoas envolvidas na reestruturação. Descobriu-se que as recomendações dos relatorios de auditoria são colocados em prática, e a estrutura física foi reformulada com sucesso. Alguns fatores de insucesso também foram detectados; por exemplo, restrições legais que impedem a eficácia dos trabalhos; envio de grande quantidade de informação por meio eletrônico, os quais são absorvidos apenas parcialmente não se conseguindo interpretar todas as mudanças, principalmente por falta de treinamento, e o baixo nível técnico na área contábil. A equipe de Auditoria Interna do Rio de Janeiro, em pouco tempo estará aposentada. Atualmente não existe um processo de investimento de melhora na capacidade dos funcionários. Não há plano de carreira diferencial para os auditores internos. O quantitativo atual é próximo ao ideal, porém a capacidade técnica está muito abaixo do esperado para o desenvolvimento de atividades de auditoria que visem a melhoria de técnicas de controle, e principalmente de gestão dos recursos públicos. A partir disto ficou constatada a grande importância da melhoria dos recursos humanos envolvidos na Auditoria Interna do Rio de Janeiro. / The Internal Audit Restructuring of the Instituto Nacional de Seguridade social (National Institute of Social Security) INSS had as its main demarkation point the changing focus on the work developed by that department. Before the modernization process the Internal Audit was only an instrument for detecting frauds to punish to the people involved on them. With the reengineering implemented, as from the year 2000, the work focus was redirected to the improvements on the control, manage and errors and frauds prevention modules. This study objective was to analyze the Rio de Janeiro Regional INSS Internal Audits employees perception about this modernization process. It analyzed the human behaviour in relation to the resistances to the new work methodology. It searched to also analyze several reputed authors bibliographies with the objective of validating the field research performed with semi-structured direct interviews. The interviewers were civil service employees who worked as internal auditors in the Rio de Janeiro Reginonal Auditing. This study raised important questions about the internal audit modernization process, specially the ones related to the employees trainning, cultural resistance to the changes and control of fraud preventions. In the interviews made were also detected success factors like the people interest on the restructuring. It disclosed that audit reports are put in practice and physical structure was successfully altered. Some unsuccessfull factors were also disclosed like; legal restrictions obstructing the work effectivenesss, sending of large amount of information by eletronical means which are only partially absorbed not allowing the interpretation of all changes manly due to the lack of training and the low technical level on accounting areas. Most of the Rio de Janeiro Internal Audit team will be retired in a short term. Nowdays it does not exist an investment planning process to improve the personnel skills. It does not exist a differential career plan for the internal auditors. The current number of auditors is closely to the ideal; however their technical skills are below the ones expected in relation to the auditing activities development aiming an improvement on control techniques and mainly to the management of public resources. As from these findings it has been evidenced the great importance on the betterment of the Rio de Janeiro Internal Audit human resources.