Benefícios e desafios da auditoria baseada em riscos: proposta de implantação no Instituto Federal Goiano

• Autor(a) principal: Brito, Guilherme Caetano
• Data de Publicação: 2016
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da UFG
• dARK ID: ark:/38995/0013000002cwq
• Texto Completo: http://repositorio.bc.ufg.br/tede/handle/tede/6462
• topic: Internal audit; Risk-based audit; Benefits; Challenges; Auditoria interna; Auditoria baseada em risco; Benefícios; Desafios; ADMINISTRACAO PUBLICA

The brazilian public administration has undergone several renovations in order to modernize the management. The latest reform, called Management Reform, innovated there instituit elements focused on the search for efficiency, results based management and the descentralization of activities. As a consequence, the internal control stopped focusing on the formalismo of the acts and directed its activities, in a decentralized manner trough internal audit units, for evaluation the achievement of objectives and risk management of public organizations. The audits from the perspectiva of risks is still a new topic in the public sector and was regulated only in 2015. Under the Ministry of Education there are federal institutions of higher education (FIHE) that adopt the risk-based audit (RBA) methodology for some years, however, there are no studies on the impacts of adoption of the methodology, or even on the best way to develop the implementation process. The objective of this study is to identify the benefits and challenges in the implementation of RBA in FIHE and propose an action plan for implementation RBA at the Instituto Federal Goiano (IF Goiano). Data were obtained through a questionnaire applied to internal auditors of FIHE and statiscally treated using fator analysis technque to extract factors taht represent groups of benefits and challenges in the implementation of RBA. They were extracted two factors that represent benefits and three factors that represent challenges in the implementation of RBA, especially the challenge of existence of inadequate risk management structure in the organization. Finally, it proposed na action plan for implementation of ABR in IF Goiano, containing actions to overcome the challenges previously identified.