Abstract

The 4th Industrial Revolution, also known as Industry 4.0, is being experienced worldwide. This revolution, which presents itself as a paradigm shift, although it originated in private enterprises, impacts all spheres of society, including the Public Administration and the activities developed within its scope, since society is part of this 4th Industrial Revolution, following the drastic changes that Industry 4.0 has been promoting within industries and private businesses. Thus, citizens as rights holders expect public services to be permeated by this new revolution, being relevant to the collectivity to know the level of technological immersion in which the govern-ment structures are, especially the internal audit structures of the public machine that act as tools to support society concerning the defense of the public res. In this sense, this study aims to address the theme of the audit activity developed internally in the Pub-lic Administration structures under the aspect of digital government and Industry 4.0, through the methodological procedure of exploratory nature, under the approach of qualitative nature, collecting data through the techniques of documentary research under which it was raised the relevant legislation on the subject and bibliographic research in which it was selected and re-viewed several works already published in the main bases of scientific research for the founda-tion of this study.

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