Auditoria interna no setor público: uma análise da formação dos profissionais atuantes em Institutos Federais de Educação, Ciência e Tecnologia

Abstract

The aim of this study was to analyze the perception of internal auditors regarding the process of academic and complementary training for carrying out their professional activities in Federal Institutes of Education, Science and Technology. The data was collected using questionnaires and 40 valid responses were obtained, which were analyzed using descriptive statistics. The results show that the auditors' academic training is more general, limited to the most basic concepts of auditing. It is also noteworthy that the auditors felt a gap between theory and practice during their training. The survey participants also suggested some content that they believe could be further explored, such as governance and accountability and risk management. The results show that many professionals seek further training, receiving incentives from the institutions where they work or from bodies linked to accounting and auditing. Even so, it is worth considering the existence of challenges involving a shortage of human resources and structural limitations. These findings reinforce the importance of investing in ongoing training aimed at the specificities of the public sector, as well as structural improvements, as a way of strengthening internal audit performance and meeting the growing demands of public governance.