Proposta de procedimento baseado em risco para as práticas de auditoria interna de uma instituição federal de ensino

Abstract

Faced with a scenario of evolution of the laws that regulate the Federal Public Administration, the internal audits combined with the normative orientations coming from the internal control organs of the Federal Executive Power, must follow and attend to these demands. The internal audit consists of carrying out various activities in auditing in accordance with these normative guidelines, which are not being carried out with adequate procedures for these standards to be actually complied with. This study aimed to develop a procedure that best applies to the activities of an internal audit and that contributes to the performance of the governance, risk management and internal controls of the Federal Institute, allowing the guidance or standardization of systematic audit procedures to add value the organization. Procedures / Methods for solving problems: This is an applied, descriptive research, with a qualitative approach. Thus, the methodological procedures were divided into two parts: (i) procedures for diagnosing the problem: it consisted of documentary research through a chronological survey of the normative instructions of the Office of the Comptroller General of the Union that define and guide the activities of the government's internal audit; bibliographic research on scientific articles, dissertations, theses and legislation; conducting an interview with an auditor from another Federal Institution; and application of questionnaires to civil servants in charge of the institution's internal audit; (ii) procedures for proposing a solution: it consisted of using the collection of documentary information and bibliographic survey that culminated in the elaboration of a procedure to be carried out by an internal audit based on the risks. Then, the design science approach was adopted, whose essence lies in the elaboration and application of the artifact. The design science methodology recommends the validation of the artifact. The validation of the artifact took place with an auditor who has technical audit knowledge from another federal educational institution. Results: The research result showed that the procedures in the internal audit activities are not carried out properly. In view of this result, a manual of procedures was prepared to assist in the proper performance of the internal audit, which was validated for greater product reliability. Thus, it will be necessary to implement an action plan, such as: providing training and training, promoting orientation meetings, institutionalizing the procedures manual and posting on the audited page of the researched institution. Practical implications: The procedures manual is the artifact that allows support for daily activities, assisting auditors in satisfactorily executing the internal audit procedure. In this sense, the internal audit, when adopting the solutions proposed in this study, will be in conformity with the normative guidelines, reducing the existing weaknesses, improving the quality of the activities of carrying out the audit and benefiting the institution in achieving its objectives and results. The results obtained in the research suggest that the audit procedures should be reviewed and reassessed. Thus, it will be necessary to conduct training, internal meetings to break culture, since the method provides changes in the paradigms of the audit staff, even if the method developed in this research brings direct benefits to their work and assists in the execution of their activities.