Auditoria de inteligência: aplicação nas Unidades de Auditoria Interna Governamental das universidades federais do Brasil

Abstract

Information management has been increasingly used in the organizational context, especially given the changes imposed by the current information age. In the public sphere this is also perceived due to the need to demonstrate the adequate and efficient provision of public service to society. In this environment are the Government Internal Audit Units, which act as information-producing units, since through their reports and recommendations, they provide the audited units with analyzes that aim to add value to organizations. These organizations, in turn, act as recipients or users of the information, and are responsible for implementing audit recommendations. Despite the value-adding potential of the recommendations, studies have shown that they are not being properly observed in Brazilian federal universities. Therefore, the general objective of this research is to propose strategies to expand the compliance with the recommendations of the Government Internal Audit Units that integrate Brazilian federal universities, based on the intelligence audit. This general objective is operationalized through the following specific objectives: 1) analyzing the existing literature on information asset auditing; 2) characterizing the internal audit units that integrate federal universities in Brazil; 3) analyzing the perception of auditors and auditees seeking to identify variables that impact on compliance with the recommendations; 4) identifying the most significant variables that negatively impact compliance with the recommendations; and 5) proposing improvement recommendations for the Government Internal Audit Units. To achieve them, a mixed nature research was carried out, contemplating qualitative and quantitative approaches, also characterized as descriptive and exploratory, regarding the objectives. The intelligence audit method proposed by Carvalho (2010) was applied and for data collection, bibliographic research, document analysis, questionnaire, interview and form were used. For data analysis, in addition to descriptive statistics, content analysis and multiple linear regression were used. Based on these analyses, it was observed the existence of three components with twelve main variables that negatively impact compliance with the recommendations issued by government internal audits. In view of the findings, a methodological triangulation was carried out in which recommendations were proposed to the Government Internal Audit Units.