Banca de QUALIFICAÇÃO: ANDREIA COSTA LIMA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : ANDREIA COSTA LIMA
DATE: 22/08/2024
TIME: 18:00
LOCAL: Video conferência
TITLE:

The implementation of the Quality Management and Improvement Program in internal audits of Brazilian Federal Universities and its contribution to adherence to the Internal Audit Capability Model for the Public Sector.

KEY WORDS:

Federal University. Internal Audit. Quality Improvement Management Program. Internal Audit Capability Model for the Public Sector.

PAGES: 48
BIG AREA: Outra
AREA: Multidisciplinar
SUMMARY:

As part of the federal indirect administration, Federal Universities have also been tasked with the responsibility of incorporating an Internal Audit unit into their structures, in accordance with Article 14 of Decree No. 3,591/2000, with the aim of strengthening management and controls. To support these institutions, internal audit also requires tools that enhance its activities, adding value and quality to its work. For this reason, the Internal Audit Capability Model (IA-CM) was developed, structured into five levels, six audit elements, and 41 macroprocesses known as Key Process Areas (KPA). With the purpose of helping internal audits achieve higher levels of quality and governance, the CGU Normative Instruction No. 03/2017 mandated the establishment of a Quality Improvement Management Program (PGMQ) within public internal audits. The University of Brasília established its PGMQ in 2020; however, it remains at Level 1 (Initial). Therefore, a survey will be conducted at Federal Universities to identify those that have implemented the PGMQ, the progress made toward achieving Level 2 (Infrastructure), and the challenges faced by those that have yet to implement the program. Subsequently, Evaluation Reports issued by the World Bank and the National Council for Internal Control (CONACI) will be analyzed to identify best practices, processes, and procedures of audits that have reached Level 2 of the IA-CM. Finally, after applying the methodology, collecting data, and preparing comparative charts and graphs, it will be possible to identify the Technological Technical Product (PTT) to be produced.

COMMITTEE MEMBERS:
Externo ao Programa - 2478208 - ABIMAEL DE JESUS BARROS COSTA - nullExterno à Instituição - JOSE GILBERTO JALORETTO - USP
Interno - 2433028 - PAULO CESAR DE MELO MENDES
Presidente - 1122873 - SERGIO RICARDO MIRANDA NAZARE