Auditoria interna: um estudo de caso na Universidade Federal de Santa Maria

Abstract

The internal audit unit of UFSM was established in May 2011 and aims to control the actions, priorities and public resources of the institution, also avoiding the occurrence of fraud and errors. To internal audit fulfill its role, it is essential that it is structured in such a way that meets the interests and requirements of the institution in which it operates. Thus, this study sought to know whether the working techniques used by the internal audit unit UFSM are in accordance with the rules of internal audit into force on accounting legislation. For this, we used the technical procedure of the case study and data collection was through unstructured interviews with the unit employees during the first half of 2015. In this research, it were elaborated thirty two questions who were answered by two employees of the unit and who had qualified data for analysis. For the theoretical basament, the concepts of external and internal audit were described and presented all the development work, from assessment of internal control until the elaboration of the final audit report. The results showed that hiring new staff is needed, which will help the unit to attend your demand for labor. In addition, it was found that the unit does not have a standardized procedure in relation to risk of the assessment audits. Still, it was found that there is a general control of the execution of the planning each audit, however, this control is not specific or standardized. About the program, it was found that the same specifies, mostly, what is needed to understand the procedures that will be applied in terms of nature, opportunity, extent and technical staff, serving as a guide for carrying out the work. However, the program is restricted to a check-list, that does not includes all the issues necessary to the understanding of the procedures applied. Finally, concerning of documentation and the audit report, both of them comply with the standards determinations and, thereby, meet their purposes.