Relatórios de auditoria interna governamental: uma análise da implementação do Manual de Orientações Técnicas da Controladoria-Geral da União

Abstract

Based on the implementation of the Manual of Technical Guidelines for the Government Internal Audit Activity of the Brazilian Federal Executive Branch, several fundamental criteria were established for the preparation of government internal audit reports. The present work aimed to analyze the government internal audit reports from the period between 2018/01/01 and 2021/06/02, observing whether they respected the guidelines established in the Manual. For this, an automated search was performed for the terms of interest in the found 4169 reports and a table was created with information about them and the respective criteria met. This table was analyzed using a proprietary analyzer made in the Python language to obtain statistics regarding the implementation of the criteria by the reports. The results indicated a decrease in the number of reports produced per year since the implementation of the Manual, while these showed a significant increase in the presence of the criteria per year. Greater adherence to the criteria established by the Manual reveals an increase in the quality of the reports produced.