Gestão da educação superior sob a ótica da auditoria: um estudo sobre a adesão às atividades de consultoria pelos órgãos de controle interno

Abstract

The Internal Audit units of Federal Institutions of Higher Education - IFES, internal control bodies in the Institutions, have gained notability amid the need to implement good governance practices. One of the instruments to help these practices is the Internal Consulting services. In this sense, this research aimed to analyze the adhesion to Internal Consulting activities by Government Internal Audit Units - UAIG. The theoretical foundation related to the themes of Public Governance, Internal Audit and Consulting were essential to support the analysis of the results. The work is characterized as a case study, with a qualitative approach, using bibliographic and documentary research techniques, with exploratory-descriptive objectives, presenting the period 2020 and 2021 as a time frame. The data collected on the institutional websites of nine Federal Universities in the northeast came from the interpretation of official documents produced by the Institutions and their respective Internal Audit Units, as well as the legislation applicable to the themes. Considering the specificity of the study, that is, analyzing the adhesion to Consultancy activities by the UAIGs, the focus of this research fell on the role of the UAIG in the Governance processes; in the position of the Internal Audit within IFES; and how internal consulting services are being provided by the UAIGs. For data treatment, the technique of content analysis was adopted, and the study was based on analyzes established from the open procedure of categorization, based on the theoretical support of the researcher, defining the categories Public Governance (C.1), Internal Audit (C.2) and Internal Consulting (C.3). The results showed that 44.44% of the UAIGs include Consulting services in the actions of the Annual Internal Audit Plan - PAINT, however, they do not officially exercise the activity. At the end, a suggestion was proposed to update the Internal Audit Unit of UFPB, seeking to contribute to the governance maturity processes in the Institution.