A percepção dos auditores sobre o desempenho de seu trabalho durante a pandemia

Abstract

This research aimed to investigate the perception of public servants of a control body in relation to the execution of their work in the period of the Covid-19 pandemic. The sample consisted of four auditors from the State of Paraíba in the year 2021. In order to achieve the objective of this research, a descriptive, qualitative and bibliographical research was carried out. Data were collected through the application of a questionnaire, which was generated by Google Forms and sent through an instant messaging application. The results revealed that the auditors' activities were negatively and positively impacted by the pandemic, as they faced obstacles to auditing, such as the impediment to carrying out on-site inspections, in addition to difficulties in communication between the work team, the unit and the auditees, but, on the other hand, it was possible to reach new scopes of the audit, as well as the server developed new skills Finally, it was possible to identify the need for continuous development of the audit, so that the execution format is not impacted in other scenarios.