Avaliação da maturidade do programa de gestão de melhoria da qualidade no âmbito da Auditoria Interna da Universidade Federal do Espírito Santo

Abstract

The Governmental Internal Audit is a systematic activity whose main objective is to add value to the results of public entities through work routines and structured internal controls. In this context, the research problem studies the development of the Quality Improvement Management Program (PGMQ), provided for in SFC Normative Instruction 03/2017, in the Internal Audit sector of Ufes (Audin). Thus, the objective of this dissertation was to analyze the actions related to the management of improvements developed in the years 2015 to 2020 within the scope of Audin, and how they helped in the implementation of the PGMQ, in addition to the proposition of an internal maturity assessment as a tool for unifying management of the program's institutionalization process. The developed methodology used a qualitative approach, through a case study, using documentary research techniques to analyze the actions proposed under the PGMQ, the benefit accounting model established by Ordinance No. 1276, of June 5, 2017 of the CGU to analyze their impact and of the IACM (Internal Audit Capability Model), of the Institute of Internal Auditors (IIA) to carry out the maturity assessment of the internal audit unit. As a result of the research, it was possible to highlight how the PGMQ positively influenced the process of managing improvements in Audin activities, as well as the contribution that the survey and organization of actions over the period studied supported the maturity analysis. The internal assessment by the IA-CM verified that Audin remains at the Initial level of maturity. Thus, through the methodology used, it was possible to issue two technical products for the internal audit. The first was the matrix of recommendations in which the opportunities for improvement for Audin to evolve at its institutional level were highlighted and the second was the issuance of a script for the implementation and monitoring of the PGMQ to assist government internal audits in defining actions to be taken for the implementation of that program.