As ações da auditoria interna da Universidade de Brasília após a instrução normativa nº 3/2017 da Controladoria-Geral da União

Abstract

Normative Instruction no. 03, of June 9, 2017, of the Office of the Comptroller General of the Union, approved the technical framework that specifically addresses the Internal Government Audit in the federal Executive Branch. This study aims to verify if the actions of the Internal Audit of the University of Brasília are in conformity with the Technical Reference approved by this normative Instruction. Through a qualitative study, through interviews and documentary analysis the 2018 Annual Internal Audit Plan and the 2018 Annual Internal Audit Activities Report, it was possible to identify the conformity of the actions carried out by UnB Internal Audit with IN 03 The results obtained suggest that the Internal Audit the University of Brasília has sought to adapt to the IN principles and guidelines, through the following actions: approval of its own regulations, which took place in June 2019, in which part the IN was incorporated; approval of the Annual Internal Audit Plan based on risks, according to the precepts established in IN; execution the actions provided for in that Annual Plan; presented the results the actions at RAINT; and for future actions, the Management and Quality Improvement Program is expected to be implemented by 2020 through the implementation of quality indicators for the work of the Internal Audit, actions for training managers and demonstrating the financial and non-financial benefits arising from the actions internal audit. The actions carried out by the Internal Audit of the University in question are partially in accordance with the Normative Instruction.