Uma análise sobre a capacidade de auditoria interna da Controladoria Geral do Estado da Paraíba segundo o modelo IA-CM

Abstract

Considering the fundamental role of internal control in strengthening governance, risk management of organizations and the contribution to reducing non-compliance in the application of public resources, this research analyzed the result of the implementation of the IA-CM model in the Comptroller General of the State of Paraíba, and described the level of capacity of the CGE/PB in applying the audit activity in the Public Administration of Paraíba. For that, the methodology used was a qualitative approach, through descriptive research, and document analysis, the data used was through the Self-Assessment Independent Validation Report. The result of the report shows that CGE/PB is generally at Level 1 (initial) of the model, a fact that raises an alert, as it means that the main elements responsible for the frequency of internal auditing by the Institute of Internal Auditors were not institutionalized, nor are executed, the result also allows identifying points of improvement in the internal audit processes monitored by the CGE/PB.