O feedback que transforma: monitoramento ativo da Auditoria Interna em uma Instituição Federal de Ensino

Abstract

The objective of this research is to propose a systematic methodology for the continuous monitoring of Internal Audit recommendations, consolidated in a Good Practices Manual, with a view to contributing to the improvement of public management at the Federal Institute of Sergipe (IFS). The theoretical framework of the study is situated within the Public Administration and Organizations research line of the Professional Graduate Program in Public Administration (PROFIAP) at the Federal University of Sergipe (UFS) and is grounded in the strategic role of Government Internal Audit in strengthening governance, risk management, internal controls, and accountability. The study contributes to this research line by discussing managerial practices and instruments aimed at improving organizational processes and adding value to public management. The methodology adopts a qualitative, applied, and descriptive approach through a single embedded case study conducted at IFS. Documentary analysis, semi structured interviews, and participant observation are used as sources of evidence, which are examined through content analysis and triangulation, with the SWOT Matrix also employed as a diagnostic tool. The results show that the monitoring of recommendations is institutionalized at IFS but still faces operational limitations; that the lack of standardization compromises the uniformity of the monitoring process; that communication between Internal Audit and managers contributes to its effectiveness; and that monitoring strengthens governance and contributes to the continuous improvement of public management. The study also identifies needs related to the standardization of procedures, information integration, technological support, and the systematization of monitoring activities. The originality of the study lies in the development of a systematic methodology grounded in the empirical diagnosis of a Federal Educational Institution, integrating, within a single proposal, procedures, responsibilities, managerial instruments, communication mechanisms, transparency, and technological support for the continuous monitoring of recommendations. The relevance of the study lies in addressing an essential stage of the Government Internal Audit cycle and responding to needs identified in the institutional context under investigation, helping to bridge normative frameworks and monitoring practices while providing proposals that can be adapted to other Federal Educational Institutions. As practical contributions (impact), the research develops a Technical-Technological Product (TTP), as an applied research output, materialized in a Good Practices Manual for the continuous monitoring of Internal Audit recommendations in Federal Educational Institutions, comprising guidelines, procedures, instruments, and indicators designed to support auditors and managers. The development of the product constitutes an actual research output, whereas the effects arising from its implementation represent potential impacts in the organizational and practical dimensions, by fostering standardization, traceability, communication, and the monitoring of recommendations, as well as in the societal and public policy dimensions, by potentially supporting transparency, accountability, governance, and public value creation.