Atuação da auditoria interna nas instituições de ensino públicas

Abstract

The objective of the present study is to investigate and analyze internal audit assignments, detailing its objectives, structure, practices, use purposes, frequency of investigation, notes made and the use of information from the audit in the processes of planning, control and public management in an Institution of Public Education of Minas Gerais. The research is classified as descriptive and, for data collection, documentary research was used in the audit reports (Annual Internal Audit Plan - PAINT and Annual Internal Audit Report - RAINT). Complementarily, interviews were conducted with crowded servers from the internal audit area of the Federal University of Uberlândia. The results indicated that the internal audit team follows the norms proposed by the legislation for the execution of its activities. During the year, the audit makes findings, based on evidence, analyzing the facts and proposing recommendations to the various sectors of the University. These recommendations, according to RAINT, are mostly attended and implemented. Within the reports, the failures in the internal control systems were emphasized, imposing management risks, as well as recommendations regarding the qualification of the servers. It is believed that the results found in this research can contribute to help the institution's servers in the study of the necessary implementation of systems of controls, training of personnel and specialized reinforcement in the internal audit sector.