Auditoria interna: uma avaliação das instituições federais do Triângulo Mineiro

Abstract

The present article aims to analyze how the federal educational institutions of the Triângulo Mineiro has disclosed their internal audit reports - RAINT. Through descriptive methodology, it was sought to describe the main characteristics of the internal audit reports published by such institutions and establish relationships among the variables. As for data collection, documentary research was used, using as a basis the publications of three fiscal years, 2018, 2019 and 2020. Since these institutions receive public resources, it is necessary to publish such reports, as required by the TCU and CGU. In addition, the internal audit has the role of providing assistance to the institutions to which they are linked so that they can exercise their own internal control effectively, helping the manager to achieve the institutional goals, thus reinforcing the importance of the role played by the Internal Audit of Federal Education Institutions of the Triângulo Mineiro. In addition, through the internal audit reports, the institutions establish the actions to be carried out, the resources to be made available for this, in addition to establishing priority areas to be audited and also contains the recommendations given by the control bodies. In general, the institutions are able to fulfill most of the actions provided for by RAINT, however, they still have an internal control process in a maturation phase, which still presents risks for their managers, especially with regard to the fulfillment of recommendations.