Atuação Preventiva na Atividade de Auditoria Interna

Perspectiva a partir da prática na Controladoria Geral da União

Abstract

The Brazilian Office of the Comptroller General (CGU) adopted the international internal
audit rules by the Institute of Internal Auditors (The IIA) in 2017 and has increased its performance
in a advisory approach. Such trajectory is analyzed considering the perspective of the theoretical
framework about the evolution in the audit function; aspects essential to an evaluation or audit of
public policies; as well as seeking to identify whether the impact of this increase advisory approach
of the CGU is captured in a perception survey carried out with federal managers and how to evaluate such results in the light of the elements of the audit expectation gap research area. It was found
that the results of the perception survey, carried in years 2022 and 2023, have limitations, which has
already motivated the CGU to seek to partneship for improve this methodology. In addition, from
the analysis of CGU documents, relevant positive results were found with the advisory approach,
especially in the precautionary analysis of bidding documents, which suggest, the expansion of this
form of action also for states, municipalties and internal and external control bodies.