Atividade de auditoria interna da Controladoria-Geral do estado de Minas Gerais

• Ano de defesa: 2019
• Autor(a) principal: Fernanda Costa de Andrade
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Minas Gerais; Brasil; FACE - FACULDADE DE CIENCIAS ECONOMICAS; Programa de Pós-graduação em Controladoria e Contabilidade; UFMG
• Palavras-chave em Português: Auditoria interna no setor público; Modelos de maturidade; Eficácia; Auditoria interna; Serviço público; Contabilidade
• Link de acesso: http://hdl.handle.net/1843/30562

Due to the limits of corruption and embezzlement of public resources in government audiences, the preponderance of the Brazilian public agenda. The need for improvement of public audit procedures has become the focus of control bodies in Brazil, as well as institutions such as the World Bank and the Conselho Nacional de Controle Interno (CONACI). Internal Audit Capability Model for the Public Sector (IA-CM) has proved to be a useful tool for the orderly improvement of the internal audit of Brazilian public sector. This study aims to verify the internal audit maturity level of the Controladoria-Geral do Estado de Minas Gerais (CGE), from the application of the IA-CM model. To this end, a participatory, documentary and survey was carried out using the following methods: data collection, participant observation, questionnaire application, interviews and documentary analysis. The results showed that CGE's internal audit dominates, on average, 18% of the essential practices of the mentioned model, failing to implement all the essential practices of Level 2. Considering it is necessary for the body to institutionalize all key process areas of a level to be classified as belonging to that capacity level, it concludes that the internal audit maturity level of the CGE is Level 1. At this level, auditing is considered ad hoc, processes are not completely defined, and not all practices are consistently performed. Such a finding demonstrates the incipience of CGE's internal audit to add value to government management and to control its own operations and necessary resources to achieve its institutional goals. Although CGE has a relatively developed structure, characterized by documented norms, processes and procedures to stimulate the coherent application of audit practices, it has been found that not all are standardized, replicable and sustainable. Therefore, there is confidence in individuals and in their personal skills. This study provides information that can be used by other entities in self-assessments, as well as in other scientific works, providing a platform for future research and contributing to the diffusion of IA-CM model in Brazil. In addition, this research made it possible to compare CGE's audit with international norms and standards, which allowed the identification of gaps and opportunities for improve.