Análise do grau de institucionalização da atividade de auditoria interna, segundo o modelo IA-CM: um estudo de caso na Controladoria-Geral do Estado do Rio de Janeiro

Abstract

The objective of this paper is to identify the existence and institutionalization, based on the application of the Internal Audit Capability Model, of the internal audit activity performed by the Office of the Comptroller General of the State of Rio de Janeiro. From this perspective, qualitative; descriptive; exploratory research, along with a case study, were carried out. This research was carried out via document analysis; interviews; and questionnaires at the State Audit Office. The results showed that the internal audit dominates, on average, 38% of the practices of the model mentioned for the levels under study, not reaching the institutionalization of all the Level 2 practices. According to the IA-CM model, the maturity level can only be considered achieved when all key process areas of the level under evaluation have been institutionalized. Therefore, it is concluded that the maturity level of the CGE`s internal audit is Level 1. At this level, auditing is considered ad hoc due to its unstructured nature, with products depending on individual skills. The model indicates that the processes performed by the internal audit still lack, among other factors, the following: standardization of their practices; further development of its workforce; and risk-based planning and costing. The aforementioned deficiency can jeopardize the execution of long-term activities and intensify the dependence on the skills and personal motivations of the state auditors, which ultimately increases the feasibility of interruption of activities in periods of turmoil. This research contributes to the strengthening of the CGE structure through comparability around globally applied principles, practices, and processes. Furthermore, the work allows for sharing with other federal entities and fosters the debate about the IA-CM model.