A Governança e a auditoria interna no setor público: uma avaliação pelo método IA-CM nas entidades governamentais federais localizadas no Estado do Pará

Abstract

Based on the understanding that governance must serve the collective interest, internal audit is consolidated as an instance that supports governance, being the one that monitors and evaluates risks, communicating events that have occurred in a timely manner to senior management. Given the need to make auditing practices efficient, this work's main objective is to analyze the level of maturity of the Government Internal Audit Units of federal entities headquartered in the state of Pará. In this aspect, the following question arises: Based on the IA-CM Model, what is the maturity of the Internal Audit Units of federal entities located in the State of Pará? This research is qualitative, exploratory and descriptive in nature, and adopts a multiple case study in its methodological plan. Among the 56 federal public entities in the State, 8 indirect administration entities were selected as a sample, which have autonomous internal audit areas. For the research procedure, bibliographic and documentary research was adopted, and unstructured interviews were carried out with the managers of the units. Thus, the data collected was compared with the best practices defined by the model, to verify the institutionalization of the essential activities of each key process, thus assessing the level of maturity reached by the researched unit. It stands out as a result that 25% of the entities presented the best results, reaching 90.9% of maturity level 2. On the other hand, 25% had the lowest levels of maturity, 33.3% and 37.9%, respectively. None of the entities researched would be able to reach level 2 of the IACM, until this research was carried out, with these results being a basis for evolution in the model and technical supervision of CGU.