Determinantes da performance da auditoria Interna nos Institutos Federais de Educação, Ciência e Tecnologia brasileiros

Abstract

The Internal Audits of the Federal Institutes of Education, Science, and Technology are bodies established by specific regulations. Through their analyses and evaluations, they are responsible for helping these institutions achieve their objectives, which are aimed at socioeconomic development at the local, regional, and national levels. However, despite the technical and regulatory similarities that permeate the Internal Audits of the Federal Institutes, the results presented by these sectors differ significantly. Considering that each Internal Audit unit presents unique factors and characteristics, consistent with its institutional environment, this study aimed to identify the determinants of the performance of the Internal Audits of the Federal Institutes of Education, Science, and Technology. The research sample consisted of 25 Federal Institutes, with data collected through a questionnaire and analysis of public documents prepared by the Internal Audit Departments themselves, covering the period 2020 to 2023. Using robust likelihood regression, the proposed model—which incorporates quantitative and qualitative variables to estimate the performance of Internal Audit Departments—indicates, with a high level of statistical significance and in line with the literature, that the size factor, represented by the number of auditors assigned to the department, and the organizational culture factor, represented by the length of professional experience of internal auditors, directly contribute to the performance of these units. In contrast, and contrary to previous studies, the research also indicates, with statistical significance, that the structural factor, represented by the division of the department into departments, and the technology factor, operationalized by the use of audit software in the execution and monitoring stages, are negatively associated with Internal Audit performance. Overall, the study's objective was achieved, contributing to the advancement of the literature on the performance of government internal audits. For future research, it is suggested that the sample be expanded, that a new variable be included that represents senior management support for Internal Auditing, and that the results of assessments arising from the unit's Quality Management and Improvement Program be used – a strategic and continuous program that has been progressively implemented by the Internal Audits of Federal Higher Education Institutions in Brazil.