Título:	A eficácia das unidades de auditoria interna nas universidades federais brasileiras : análise sobre a percepção de membros da auditoria interna e alta administração
Autor(es):	Sousa, Natália Gonçalves de
Orientador(es):	Costa, Abimael de Jesus Barros
Assunto:	Auditoria interna governamental Universidades federais - Brasil Administração pública Eficácia no setor público
Data de publicação:	30-Jun-2020
Data de defesa:	24-Jan-2020
Referência:	SOUSA, Natália Gonçalves de. A eficácia das unidades de auditoria interna nas universidades federais brasileiras: análise sobre a percepção de membros da auditoria interna e alta administração. 2019. 93 f., il. Dissertação (Mestrado em Ciências Contábeis)—Universidade de Brasília, Brasília, 2019.
Abstract:	The purpose of this study was to demonstrate the difference regarding the effectiveness of the internal audit perceived by the Senior Management (represented by the members of the Superior Councils - MCS) and by the members of the Internal Audit (AI) in the Brazilian Federal Universities (UFs). For this, we used the assumptions of Institutional Theory, considering isomorphisms the reason why some institutions change and others resist change, as well as the international standardization ratified by the IIA. Sometimes, AI is perceived by Senior Management only as a supervisory agent that acts only in the monitoring and compliance functions. However, it currently has an advisory and more comprehensive role, which, if used well, can add high value to management. In the public sector, specifically within the UFs, the relevance of evidencing the real condition of the IA was perceived, considering the little scientific production on the subject and the need to verify possible flaws and points that could be improved. This would lead to further improvement in performance as a whole, generating greater social and academic returns. To achieve the proposed objective, a qualitative and quantitative study was carried out, in which the profile of the members of AI and MCS was surveyed and the methodology used by Alzeban and Gwilliam (2014) was replicated, with adaptations, in the paper “Factors affecting the internal audit effectiveness: A survey of the Saudi public sector ”. In this way, it was possible to relate the main variables influencing effectiveness: competence, size, relationship, support and independence. The 63 UFs were analyzed via e-SIC and questionnaires were sent to 336 AI servers and 3,474 MCS, obtaining an overall response rate of 6.92% of the target audience, which consisted of 32.7% of AI members and 4.43% of MCS members. As a result, the hypotheses that competence, size, relationship and support affect the perception of effectiveness of the Internal Audit work, by the AI itself and by Senior Management, were confirmed, and independence as an influencer of perception was not confirmed. This result suggests that, in Brazil, hierarchical interference can compromise the performance of AI, considering that independence is reported, in previous studies and international norms, as an essential factor for the performance of AI. It was also possible to verify that, the quality of activities and administrative support; the positive influence of the largest number of internal auditors; the importance of AI and influence on the hierarchy of the public sector; and the support of Senior Management, improve governance due to the better relationship between AI and Senior Management.
Unidade Acadêmica:	Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE) Departamento de Ciências Contábeis e Atuariais (FACE CCA)
Informações adicionais:	Dissertação (mestrado)—Universidade de Brasília, Faculdade de Economia, Administração e Contabilidade e Gestão de Políticas Públicas, Programa de Pós-Graduação em Ciências Contábeis, 2019.
Programa de pós-graduação:	Programa de Pós-Graduação em Ciências Contábeis
Licença:	A concessão da licença deste item refere-se ao termo de autorização impresso assinado pelo autor com as seguintes condições: Na qualidade de titular dos direitos de autor da publicação, autorizo a Universidade de Brasília e o IBICT a disponibilizar por meio dos sites www.bce.unb.br, www.ibict.br, http://hercules.vtls.com/cgi-bin/ndltd/chameleon?lng=pt&skin=ndltd sem ressarcimento dos direitos autorais, de acordo com a Lei nº 9610/98, o texto integral da obra disponibilizada, conforme permissões assinaladas, para fins de leitura, impressão e/ou download, a título de divulgação da produção científica brasileira, a partir desta data.
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