A caracterização do perfil dos auditores internos do Instituto Federal do Rio Grande do Norte
The objective of this study is to explore and answer questions related to internal audit in order to obtain a diagnosis of the profile of the employees occupying the position of Internal Auditor of the Rio Grande do Norte Federal Institute (IFRN), in order to answer the question of this monograph “w...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
| Publicado em: |
Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/40898 |
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| Resumo: | The objective of this study is to explore and answer questions related to internal audit in order to obtain a diagnosis of the profile of the employees occupying the position of Internal Auditor of the Rio Grande do Norte Federal Institute (IFRN), in order to answer the question of this monograph “what is the Profile of the IFRN Internal Auditor?” specifically in relation to the socioeconomic profiles, of academic formation and of professional performance. The work was based on the conceptual aspects of audit, internal audit and government audit, through bibliographic research and review of other work already done. To obtain the results, a questionnaire was applied to the Internal Auditors, containing objective answers for multiple choice questions. The research is represented regarding the objectives as descriptive, regarding the procedures as bibliographical, and regarding the approach of the problem as quantitative. The results showed that these professionals have a higher education degree in the areas of Accounting, Economics and Law, and that, in relation to their professional performance, the Internal Auditors work in accordance with the laws, norms and guidelines issued by the supervisory and control bodies of the The Federal Government, and in the Internal Rules of the IFRN. However, some responses show that there are items that need to be improved, such as: training and training courses; methodologies, tools and work routines; and the salary issue. Certain responses showed signs that some actions and procedures were not verified, or not adopted, or not formalized by the IFRN. In addition, some auditors stated in replies that they did not know whether certain actions and procedures were implemented by the IFRN, a situation of concern due to the great responsibility of the audit work. |
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