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- Title
Atuação da Auditoria Interna nas Universidades Federais Brasileiras.
- Authors
Rodrigues, Rubens Carlos; Veras Machado, Marcus Vinicius
- Abstract
Research Objective: Analyze the performance of Internal Audits, within the scope of Brazilian federal public universities, from the point of view of the unit itself. Theoretical framework: The theoretical lens used is Institutional Theory, from the point of view of isomorphism. Methodology: This research 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, related to the year 2016, organized and tabulated using Excel® software. Results: In the 60 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: Evidence the practices of this body, allowing a more detailed analysis of its performance. Theoretical and practical contributions: It proves that the focus of the work carried out by the modern Internal Audit is to evaluate the risk management and governance process of the entity in order to meet the needs of the organization and advise it, presenting more detailed empirical data and comparative studies on the extension of types and its practices.
- Subjects
MICROSOFT Excel (Computer software); INTERNAL auditing; PUBLIC universities &; colleges; MANAGEMENT controls; SCHEDULING; ACCESS to information
- Publication
Journal Public Administration & Social Management / Administração Pública e Gestão Social, 2021, Vol 13, Issue 4, p46
- ISSN
2175-5787
- Publication type
Article