A percepção de gestores sobre as práticas da auditoria interna em uma instituição financeira pública

Abstract

This research highlights the practices of internal audit as an instrument influenced management to improve performance, through the review of the perception of managers of a Public Financial Institution. It was a qualitative and quantitative descriptive study, with a single observation field study, by means of a questionnaire investigation. The main population was composed of managers and subordinates to the area of internal audit (control group) and the Administrative strategic planning and subordinate areas (user group). To reach the goal of the study, it was applied questionnaire surveys, available online. The survey results confirmed the perception of the use of internal audit as an instrument in decision making, susceptible to improvement in the strategic planning process and effects on the administrative cycle of the institution, on aspects of Performance Audit. Among the main findings, it was evident that the perception of managers, that the researched financial institution shows concern in results-oriented management but the internal audit is apparently more focused on the control (in the evaluation of the implemented performance) rather than planning (in the criticism of planned performance)