Trabalhos de Conclusão de Curso de Graduação

URI Permanente desta comunidade

https://repositorio.ifal.edu.br/handle/123456789/40

Navegar

Navegando Trabalhos de Conclusão de Curso de Graduação por Área do Conhecimento "ADMINISTRAÇÃO"

Agora exibindo 1 - 1 de 1
  • Imagem de Miniatura
    Item
    O impacto da auditoria interna na transparência e eficiência da gestão pública: uma análisedos mecanisnos e resultados
    (INSTITUTO FEDERAL DE ALAGOAS - Ifal, 2025-05-14) Melo, Nívya Karlla Ferreira de; Nina, Alex Santiago; http://lattes.cnpq.br/1854863840949256; Nina, Alex Santiago; http://lattes.cnpq.br/1854863840949256; Lourenço Filho, Marcelo Diniz; http://lattes.cnpq.br/9998518077299276
    This study aims to analyze the impact of internal auditing on the transparency and efficiency of public management, considering its main mechanisms and the results generated from its application. In a context marked by increasing social demands, regarding ethics, responsibility, and rationality in public administration, internal auditing has emerged as an essential instrument of governance. The research was developed using a qualitative approach, with a review of the literature, using classical and current theoretical sources, as well as normative documents from official bodies such as the Federal Court of Auditors (TCU), the Office of the Comptroller General (CGU), and the Institute of Internal Auditors (IIA). The results indicate that internal auditing contributes to strengthening internal control, preventing fraud, making efficient use of public resources, and promoting accountability. It is also important to highlight the importance of ensuring the functional independence of auditing, investing in the ongoing training of auditors, adopting advanced technologies, and fostering an institutional culture based on integrity and transparency. As a limitation, the study did not rely on empirical data or case studies, focusing instead on theoretical analysis. It is recommended that future research investigate the practical performance of internal auditing in specific public bodies, exploring the use of technologies and the impact on organizational culture. It is concluded that internal auditing, when structured and valued, is a strategic pillar for more efficient, transparent and collective interest-oriented public management.