Auditoria interna como promotora da aprendizagem organizacional: uma pesquisa-ação na Universidade Federal da Paraíba

Abstract

This thesis investigates how information produced by internal auditing can contribute to strengthening organizational learning at the Federal University of Paraíba (UFPB). The research is based on the recognition that, in public universities, organizational learning is a strategic vector for the continuous improvement of academic and administrative processes, in addition to contributing to the improvement of institutional governance. Although scientific literature has increased interest in this topic, there is a gap in the articulation between government internal auditing, information policies, and organizational learning processes in public universities. Studies that address auditing not only as a control instrument but also as a driver of organizational learning are still scarce. Seeking to fill this gap, the main objective of this research was to analyze how the information produced in the context of internal auditing can contribute to information and knowledge management, as well as to strengthening the organizational learning process at UFPB. The thesis supported in this study is that the integration of internal audit information flows into university management represents a strategic advance for the consolidation of an institutional culture oriented toward continuous learning, the sharing of best practices, and the strengthening of information and knowledge management at UFPB. It is argued that, when incorporated into an institutional information policy, internal auditing expands its function, acting not only as a control mechanism, but also as a catalyst for organizational development and the improvement of university governance. The study was conducted through action research, using a qualitative approach with multiple data collection techniques. Institutional documents related to auditing and information and knowledge management were analyzed; semi-structured interviews were conducted with internal auditors and technical-administrative staff; and an online questionnaire was administered to staff from administrative and academic units. Data analysis followed the content analysis technique (Bardin, 2016), supported by Atlas.ti software, and was structured into three categories: communication and information flow, information and knowledge management, and organizational learning. The results showed that, although internal auditing produces technically relevant information, there are some weaknesses in the way this information is communicated, shared, and incorporated into organizational routines, especially regarding the language used in reports. We observed low accessibility of content for non-specialized audiences and the absence of dissemination strategies adapted to different institutional profiles. We also found that the lessons learned from the audits lack greater integration into administrative routines, which ultimately restricts their strategic use by different sectors of the university. The analysis of the institution's information regime, based on Freire's (2021) approach, revealed an information governance focused on regulatory compliance, but still not very oriented towards organizational learning. In response to the gaps identified, an information policy integrated with internal auditing was proposed, consisting of guidelines aimed at reinforcing the strategic use of audit information and expanding its contribution to organizational learning processes at the institution.