Gestão de expectativas na Unidade de Auditoria Interna do Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Norte: um estudo de caso

Abstract

This dissertation aims to understand how expectations are managed in the internal audit unit of the Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Norte – IFRN. The adopted methodology is classified according to the objectives, as descriptive and exploratory; as for the procedures, case study and documentary research; and as for the approach, qualitative. For data collection, institutional records and documents, the individual interview with the Chief Auditor and the focus group with IFRN auditors were used as instruments. The data were treated through content analysis and document analysis. The results showed that the knowledge phase (identification and collect of key stakeholder expectations) has a pre-defined procedure routine, in which the main instrument used is the Information Survey. As for the expectations consideration phase, it was found that the unit does not have a routine procedure to guide auditors in this stage. As a result, there were weaknesses that can interfere with the effectiveness and quality of work, the impartiality of professional judgments and the mitigation of differences in expectations. In view of these weaknesses and considering that the literature points out that the current scenario shows the emergence of new expectations and the expansion of these around the internal audit, it is concluded that the moment of analysis of the expectations of the main stakeholders deserves attention, and it is relevant to establish procedures guidance to the auditors in order to remove or mitigate the weaknesses detected.