2025-08-252025-08-252025-05-14Melo, Nívya Karlla Ferreira de. O impacto da auditoria interna na transparência e eficiência da gestão pública [recurso eletrônico] : uma análise dos mecanismos e resultados / Nívya Karlla Ferreira de Melo, William Feitosa Lira. – Dados eletrônicos (1 arquivo : 242 KB). – 2025. Sistema requerido: Adobe Acrobat Reader. Modo de acesso: Internet. Orientação: Prof. Dr. Alex Santiago Nina. Trabalho de Conclusão de Curso (Bacharelado em Administração Pública) – Instituto Federal de Alagoas, Universidade Aberta do Brasil, Campus Arapiraca, Arapiraca, 2025.https://repositorio.ifal.edu.br/handle/123456789/1169This 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.ptAttribution-NonCommercial-NoDerivs 3.0 BrazilAuditoria internaGestão pública.Controle internoTransparência.AccountabilityTrabalho de Conclusão de CursoADMINISTRAÇÃO