Avaliação das auditorias internas no âmbito da gestão de instituições públicas federais de ensino superior (IFES): um exame crítico de seu funcionamento e efeitos

Abstract

The meaning of this work is evaluate the effectiveness of internal audit in federal public institutions of higher education, and his main goal is contextualize, evaluate and discuss the design of internal audit model implanted in the IFES, addressing the historical, political and social context, evaluating its effectiveness and regarding the contribution of educational management practice. It uses the CIPP evaluation method (Context, Input, Process, Product) of Stufflebeam (2003), with several research techniques: bibliographical analysis, document analysis and application of questionnaires to the Auditors and managers. The study indicate that the subject is part of the advent of New Public Management. This new approach was approved on several countries and institutions, defended by different initiatives (UNESCO, World Bank, IMF), influencing the construction of strategies and policies, including the educational area, and mainly to the implementation of management efficiency in developing countries. In Brazil, the NGP was adopted with high intensity about 80's, when some principles appear in the Constitution of 1988. At this time, some NGP mechanisms have been adopted in order to make the public administration more efficient, such as accountability (reports), decentralization of powers, privatization and internal audits. The practice of internal audit at public administration became a verification tool of practices adopted by management, ensuring by Constitutional principles, especially the principle of Legality. Ahead, in the text, concepts, classifications and variations of work of internal audits has entered in the IFES. As conclusion, there are regulatory differences about the AI's, careless with a largest and most effective training of Internal Auditors and a lack of management effort about this important tool.