Banca de QUALIFICAÇÃO: CLÁUDIA ROBERTA LARANJEIRA DOS SANTOS

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : CLÁUDIA ROBERTA LARANJEIRA DOS SANTOS
DATE: 22/04/2024
TIME: 14:30
LOCAL: VIDEO CONFERENCIA
TITLE:

Analysis of the implementation of the Internal Audit Capacity Model for the Public Sector (IA-CM): a study based on the experience of the internal audit of the Superior Court of Justice

KEY WORDS:

Internal audit in the Public Sector; Internal Audit Capacity Model in the Public Sector; Governance

PAGES: 38
BIG AREA: Outra
AREA: Multidisciplinar
SUMMARY:

Internal auditing is an essential and impartial activity, which aims to improve organization's operations, adding value and contributing to the achievement of its objectives. The internal audit unit of the Superior Court of Justice - STJ, aware of the relevance of its role in the organization, adopted the Internal Audit Capacity Model ( IA-CM), seeking to improve its work processes, with the aim of better adding value to the organization's business. This tool describes a revolutionary path for a public sector organization to monitor its development in order to meet governance needs and professional expectations. The Model establishes requirements in the so-called Area Key Processes (KPA’s). Therefore, this project's main objective is to verify whether the STJ's Internal Audit has implemented all the necessary requirements to institutionalize the KPA's for each of the six internal audit elements established by the IA-CM, with regard to Level 2 of the model. With this, the study intends to contribute, mainly, to the assessment of the AUD's capacity, as well as to the identification of opportunities for improvement and adequate development of the body's internal audit capacity.

COMMITTEE MEMBERS:
Externo à Instituição - LÚCIO DE SOUZA MACHADO - UFG
Presidente - 2492209 - CLESIA CAMILO PEREIRA
Interno - 2221664 - JOSE ANTONIO DE FRANCA