Método de administração estratégica da auditoria interna em uma instituição pública de ensino superior fundamentado no Programa de Gestão de Melhoria da Qualidade

Abstract

Government Internal Audit Units are responsible for establishing and maintaining a Quality Assurance and Improvement Program to promote practices consistent with national and international auditing standards, implemented through internal and external quality assessments. The QAIP was established by the Controladoria-Geral da União (CGU), the technical supervisory body, through Normative Instruction SFC/CGU No. 3 of June 9, 2017. Among the internal and external assessment mechanisms, continuous monitoring serves as a tool through which managerial indicators are defined and monitored by Audits. In this context, the main objective of this research is to develop a method for managing managerial indicators within the Quality Assurance and Improvement Program that contributes to guiding strategic actions aimed at improving the efficiency and effectiveness of Internal Audit, from the definition to the management of such indicators. The specific objectives are to identify the existing legal framework in order to map the regulations governing Internal Control, Government Internal Audit, and the program; to examine the application of the program within the Internal Audit function; and to demonstrate the use of indicators for Internal Audit quality management. This study adopts a case study approach and is classified as applied and descriptive research. It employs a mixed-methods approach for data collection and analysis, reflecting the interdisciplinary nature of the research. The study is structured into seven stages designed to establish the methodological and procedural pathway required to achieve the proposed objectives. The study made it possible to monitor the institutional maturity of the audit unit and to relate the theoretical and legal framework of the subject to the effective implementation of the QAIP in a specific unit through a case study. Based on the perceptions of the interviewees, the measures adopted for implementation, the benefits achieved through the establishment of the program, and the development of the unit's SWOT analysis were identified. Furthermore, it was possible to obtain an overview of the program within the Internal Audit Units of Higher Education Institutions (HEIs), as well as a classification of the degree of importance of the proposed indicators from the Balanced Scorecard (BSC) perspective. Finally, based on the research findings, a guide for the definition and management of quality-related managerial indicators was developed to support the strategic actions of Internal Audit Units.