ARE AUDITORS AND AUDITS MISSING IN BRAZILIAN FEDERAL HIGHER EDUCATION INSTITUTIONS IN THE LIGHT OF INSTITUTIONAL COERCIVE ISOMORPHISM?

• Autor(a) principal: Dos Santos, Marcos Roberto
• Data de Publicação: 2022
• Outros Autores: Formiga, Marcia Vanessa, Severo Peixe, Blenio Cezar
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/10002
• topic: Auditors; Internal Audits; Federal Higher Education Institutions; Institutional Coercive Isomorphism; Auditores; Auditorías Internas; Instituciones Federales de Educación Superior; Isomorfismo Coercitivo Institucional; Auditores; Auditorias Internas; Auditorias Internas; Isomorfismo Coercitivo Institucional.; Instituições Federais de Ensino Superior; Isomorfismo Coercitivo Institucional

The objective of the study was to evaluate the audit coverage rates, assessed by the relationship between the variables related to the size of each Federal Institution of Higher Education (IFES) and the variables associated with the number of internal auditors, in the light of isomorphism institutional coercive in the period from 2015 to 2019. The research stands out for being positivist, descriptive, exploratory, documental, and qualitative and quantitative approaches to the problem. The data collected are from 2015 to 2019, from 96 IFES, referring to the 26 states of the Brazilian Federation, involving 238,000 public servants, 542 auditors, 2,053,297 students, the settled value of 45 billion reais, total assets of 64.4 billion reais in 2019. The results of the findings indicate that there are no internal auditors in sufficient quantity to efficiently audit the volume of public resources received by the IFES, generating variations between the employee fees and the cost rates of the internal audit function, showing the disparity in the inspection of the application of these resources related to the audit function. In light of the coercive institutional isomorphism, there were changes in the internal audit units and an increase in the number of civil servants due to the coercive institutional pressure of the actors who oversee compliance with federal standards and who follow the process of implementing internal audits in the IFES. And finally, the practical contribution of the study serves to disseminate the importance of good practices in the work carried out by the internal audits of IFES and generate knowledge.