A representatividade de auditoras em cargos de liderança no Tribunal de Contas da União

Abstract

Female representation within the auditing sector has been increasing; however, gender equity continues to face significant challenges, particularly concerning leadership positions. In this context, the objective of this research is to analyze the representation of female auditors in leadership roles at the Brazilian Federal Court of Accounts (Tribunal de Contas da União - TCU), aligning with Sustainable Development Goal 5 (SDG 5) of the UN 2030 Agenda. This study employs a qualitative, descriptive, and documentary research approach, utilizing the TCU personnel database as its primary data source. Methodologically, the analysis involved publicly available data pertaining to personnel and officials, focusing on strategic leadership positions held by permanent female auditors within the TCU. The results reveal that, despite equitable access via public competitive examinations, women constitute 25% of the total workforce and hold 26% of the analyzed leadership positions, thereby complying with the minimum requirements stipulated in its internal regulations regarding this matter. A notable concentration (71%) is observed at the highest echelons of leadership, such as Secretary-General and DirectorGeneral, potentially reflecting recent equity-focused policies. This research contributes by providing empirical evidence of the "glass ceiling" phenomenon within the TCU, demonstrating invisible barriers to female career progression despite requisite qualifications. The findings indicate the necessity for the TCU to broaden its equity initiatives across all leadership tiers, enhance monitoring mechanisms, and establish more ambitious targets that transcend minimal compliance with internal directives, in alignment with the objectives of SDG 5.