Critérios para auditoria interna numa instituição federal de ensino: um estudo de caso no município do Rio de Janeiro

Abstract

Internal control is gaining more prominence every day in the Brazilian Public Administration, the search for transparency in the provision of Public Services as a whole, together with the need for austerity in Public Administration spending, point the way for improving management and accountability in public spending. External control, coupled with internal control and complemented by social control, unite efforts to promote a more efficient and effective public management, in order to be accountable to the people, holder of the Public Power and direct contributor that underpins the state administrative framework. Internal auditing as an entity capable of evaluating internal controls plays a prominent role in the control system of the Public Administration, thus deserving the emphasis given in the present study. The purpose of the research is to propose the use of internal auditing as an instrument for improving internal controls, serving as a management support body. In order to arrive at the results, we will seek in the literature the framework that bases the Public Administrative activity, as well as the systematic of External, Internal and Social controls, in addition to the close relationship of the Internal Audit with the internal controls and the management of the institutions. The method used in the present research to arrive at the result will be a questionnaire for the Audit Heads and Auditors of the Federal Institutions of Education linked to the Ministry of Education, seeking responses regarding the professional qualification of the auditors, audits, level of functional independence, and the influence of internal audit performance on internal controls and decision making.Therefore, it is possible to perceive through the research that for reduction or eleiminacao of the recommendations is necessary, investment, in human resources, through technical qualification and dissemination of the organizational culture, through vertical and horizontal communication inside and outside the entities to better absorb knowledge. Another perception from the auditors' point of view focuses on the lack of technological resources, technical qualification and organizational culture to improve the internal and external communication of the entities and improvement in processes and internal controls by the users. The management, on the other hand, identifies that the lack of training is one of the main causes for the execution of better quality work