A auditoria interna como instrumento de gestão: avaliando a maturidade da governança de uma instituição municipal do Rio de Janeiro

Abstract

This research aimed to assess the maturity level of public governance in a mixed-capital company in the metropolitan region of the state of Rio de Janeiro. The evaluation was based on the researcher's perception of working in the institution's internal control department. The evaluation model and methodology used was developed by the Federal Court of Accounts – TCU through the application of a control self-assessment questionnaire, answered by managers of the organization's top-level areas. This is an exploratory research since the main focus was the interpretation of data related to the current state of a phenomenon, developed in the form of a case study. The results reveal that without having the minimum operating conditions, there is no way for the internal control system to function within the minimum standards of public governance, leaving it to act as a protagonist in the institution's governance process, a fact that contributes greatly to increase the risk in work processes related to management.