Governança pública na Universidade Federal de Sergipe: uma análise angular da relação entre auditoria interna, conselho universitário e alta gestão

Abstract

The purpose of this study is to analyze in which aspects the relationship between the top administrative (University Council and senior management) and the Internal Audit / AUDINT of the Federal University of Sergipe / UFS is aligned with the guidelines proposed by public governance.The theoretical framework was structured in four parts: a brief history of the Brazilian public administration; Public governance - concepts and structuring elements; Internal audits in federal institutions of higher education; And applicability of public governance in UFS. The methodology applied was the single case study with a qualitative approach.The sources of research used were documentary analysis, direct observation and participant, analysis of records and interviews, and the data were analyzed by the Bardin technique.The International Professional Practices Framework / IPPF, developed by The Institute of Internal Auditor / IIA, was the technical model chosen for the comparison of process flows between Internal Audit and UFS. The results showed that:Internal REGIMENT of Internal Audit lack essential elements established by the IPPF (mission, responsibilities, impediments and free access to the University Council; the reporting flow of the audit reports is intended, mainly, to the managers of the institution, and the interaction between AUDINT and CONSU is precarious; the focus of AUDINT's activities is the institution's middle activities, only partially covering the strategic planning of the institution; There is an isolation between the actions of AUDINT and the top administrative, in particular of CONSU that does not use AUDINT's reports for strategic decision making.Given the need to improve the interaction between AUDINT and the UFS top administrative, a plan of action is presented, inspired by the guidelines governing public governance.