May 26, 2026

Book “Auditing to Create Value”: a new look at internal audits in the digital age

Filomena Moreira proposes internal auditing as a strategic tool for management, decision-making and value creation, in a book geared towards the regulatory and operational challenges of contemporary organizations. 

At a time of profound transformation of management systems and organizational practices, Filomena Moreira has just launched “Auditing to Create Value - Internal Audits of Management Systems in the Digital Age”. The book by the specialist in auditing management systems, quality and occupational health and safety advocates a new approach to internal auditing. In a particularly demanding environment for organizations, the author proposes this requirement as an instrument for management, decision-making and value creation.

The imminent revision of ISO 9001, the evolution of ISO 45001 and ISO 19011, as well as the implementation of the National Strategy for Safety and Health at Work, pose challenges that require companies to take a more integrated, critical and data-driven approach. In a context where organizations are called upon to demonstrate not only compliance, but also the ability to adapt, auditing has become a strategic function to support more informed and sustained decisions.

It is in this context that Filomena Moreira presents a practical approach to internal audits, reinforcing their role in creating organizational value. More than just checking requirements, audits are seen as tools that support decision-making, risk identification and continuous improvement, in line with the challenges of digital transformation and Industry 4.0 and 5.0.

“More than verifying requirements, audits should be understood as tools that support decision-making, risk identification and continuous improvement, in line with the challenges of digital transformation and Industry 4.0 and 5.0.”, says Filomena Moreira, Author and Specialist in OSH and Management Systems Audits.

One of the book's distinctive elements is the introduction of concepts linked to technological evolution and the impact of data on management. The book includes a current perspective on the role of Artificial Intelligence, digitalization and new ways of working, contributing to a more comprehensive vision of what it means to audit in a changing organizational context.

With a career that combines experience in the field, particularly in the area of Occupational Safety and Health (OSH), with academic and research activity, Filomena Moreira, a PhD candidate in Industrial Engineering, has consistently followed the evolution of standards and management practices in Portugal. Her work has focused on interpreting regulatory changes and translating them into real impact on organizations.