Análise das práticas de auditoria interna governamental de uma autarquia federal

• Autor(a) principal: Fontenele, Léya Lima
• Data de Publicação: 2021
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
• Texto Completo: http://www.repositorio.ufc.br/handle/riufc/58527
• topic: Gestão governamental; Controle interno; Autarquia federal; Práticas de auditoria interna governamental; Institute of Internal Auditors (IIA)

The governmental internal audit activity in recent years has evolved considerably, based on the concept of improving internal controls in governmental management in order to protect the interest and public assets. This research aims to analyze the adequacy level of a Governmental Internal Audit Unit (GIAU) of a brazilian federal autarchy to the International Standards of Internal Auditing Practice of the Institute of Internal Auditors (IIA), in the perception of its public servants. In order to achieve this objective, we sought to identify the use of the tools and resources of the IIA's International Professional Practice Framework in UAIG's audit routines; and, finally, to verify the conception of the servants on the governmental internal audit practices carried out by the Unit and to investigate the opportunities for improvement in the internal audit activities of the Governmental Internal Audit Unit. For this, the method employed involved collecting data through documentary research, conducting a semi- structured interview with the person in charge of the Internal Audit Unit, as well as applying a questionnaire with the internal auditors. With these data, it was analyzed according to a discourse analysis and categorization, in addition to the tabulation of the results obtained by the questionnaires using a Likert scale. The research took place between the second half of 2020 and the first half of 2021, in a federal agency active in essential policies for the fulfillment of national objectives such as the reduction of poverty and regional inequalities, located in the Northeast of Brazil, one of the most the country's populous population and which aims for such equality. Based on the results obtained, in relation to the IIA's Attribute Standards (2016), the requirements of proficiency and zeal stood out. As for the IIA's Performance Standards (2016), the highlights were the Quality Management and Improvement Program - QMIP and the Internal Audit Process. Finally, four opportunities for improvement were found for the attribute related to proficiency and zeal, five opportunities for the attributes linked to the quality assurance program, and finally, three opportunities for improvement for the attributes linked to the process of audit work. In view of the above, it is concluded that the practices of the Government Internal Audit Unit studied are satisfactory, and most of them are in accordance with the International Framework of Professional Practices of the Institute of Internal Auditors - IIA.