Auditoria interna no setor público: instrumento de gestão ou de controle?

Abstract

The objective of this research is to explore issues related to the internal audit, in particular to understand the perception that internal auditors in the public sector have about the importance and benefits of internal audit, beyond exploring issues related to structure, approach and way of working with order to attempt to answer the question of this dissertation title “Internal Audit in the public sector: instrument of management or control?” In an initial context, conceptual aspects of internal audit and their current challenges were studied as well as the demands of the market and of the regulators agencies regarding the proficiency of auditors towards interpret the new role that is expected to, among other matters related, such as risk management and audit work processes that prioritize the risk as base. It was done a qualitative research about the perception of two internal auditors of two internal audit units of the public sector, which revealed: they use risk rating for developing the annual audit plan and prioritizing works; proceed audit work focused on the risk for entities and compliance audit for the audits through the activities of the organization; they have independence because of normative regulatory area; use normative standards published by the Institute of Internal Auditors (IIA). Considering that its biggest focus is on control, the internal audit in the public sector can be seen more as an instrument of control than management.