Atuação da Auditoria Interna nas Universidades Federais Brasileiras

• Autor(a) principal: Rodrigues, Rubens Carlos
• Data de Publicação: 2021
• Outros Autores: Veras Machado, Marcus Vinicius
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Administração Pública e Gestão Social
• Texto Completo: https://periodicos.ufv.br/apgs/article/view/11151

Objective of the work: Analyze the activities developed, within the scope of Brazilian federal public universities, from the point of view of the unit itself.   Methodology: This survey, of the census type, has a qualitative and descriptive nature, using documentary analysis of the data obtained through the Access to Information Law, the Annual Internal Audit Activities Plan and the Annual Internal Audit Activities Report, organized and tabulated through Excel® software. Results: In the 63 federal universities surveyed, 1,052 activities were planned and the results obtained demonstrate that the activities developed are aimed at Management Controls and are mainly focused on management and operational audits. More than a third of the activities carried out are linked to advising managers, monitoring the implementation of recommendations from the control bodies and issuing reports, demonstrating the proactivity of this department with management.   Originality: It seeks to highlight the practices of this body, even if focused on its components, in an environment that involves large financial volumes and impacts the development of society and the production of knowledge. Theoretical and practical contributions: It proves that the focus of the work carried out by the modern Internal Audit is not only to evaluate internal controls, but the entire risk management and governance process of the entity in order to meet the needs of the organization and advise it, as provided by the academic literature and normative.