Banca de DEFESA: ANDREIA COSTA LIMA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : ANDREIA COSTA LIMA
DATE: 16/07/2025
TIME: 18:00
LOCAL: Virtual TEAMS
TITLE:

THE IMPLEMENTATION OF THE QUALITY MANAGEMENT AND IMPROVEMENT PROGRAM IN THE INTERNAL AUDIT OF THE UNIVERSITY OF BRASÍLIA AND ITS CONTRIBUTION TO THE ADHERENCE TO THE INTERNAL AUDIT CAPABILITY MODEL FOR THE PUBLIC SECTOR

KEY WORDS:

Federal University. Internal Audit. PGMQ. IA-CM.

PAGES: 93
BIG AREA: Outra
AREA: Multidisciplinar
SUMMARY:

As part of the indirect federal administration, the Federal Universities also had the responsibility to include an Internal Audit unit in their structures, in accordance with Article 14 of Decree 3.591/2000, with the aim of strengthening management and controls. In order to promote the continuous improvement of internal audits in the public sector, the International Institute of Internal Auditors (IIA) and the World Bank signed a partnership which resulted in the creation of the Internal Audit Capability Model for the Public Sector (IA-CM). This widely recognized framework is structured around five levels of maturity, six key elements and 41 KPAs, known as Key Process Areas (KPA). In addition, Normative Instruction No. 03, of June 9, 2017, published by the Ministry of Transparency and the Comptroller General of the Union (CGU), established the mandatory implementation of the Quality Improvement Management Program (PGMQ) in public internal audits, with the aim of promoting “a culture that results in behaviors, attitudes and processes that provide the delivery of products with high added value, meeting the expectations of stakeholders” (CGU, 2017). In order to visualize the scenario in internal audits after the obligation to implement the PGMQ, a questionnaire with four questions was sent to all the internal audits of Brazilian federal universities, which identified that: 43 of the internal audits have implemented the Program, including the internal audit of the University of Brasilia (AUD-UnB), and 26 have not yet implemented the Program. In common, all the internal audits of the respective institutions, even those with the PGMQ implemented, did not reach Level 2 (Infrastructure) of the IA-CM, remaining at Level 1 (Initial), characterized by the lack of established macroprocesses. With regard to the internal audits that have not implemented the program, the survey showed that the main obstacles to its implementation are: a reduction in the number of civil servants, the time needed to dedicate to the PGMQ, the complexity of the actions involved, the need for training, the delay in receiving the evaluation questionnaires and the low number of respondents. In the case of AUD-UnB, these obstacles were overcome. However, in order to reach Level 2 (Infrastructure) of the IA-CM, it is still necessary to implement three of the ten KPAs required by Level 2: KPA 2.1 Compliance audit; KPA 2.5 Audit plan based on management priorities and KPA 2.10 Full access to the organization's information, assets and people.

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