Início Atuação dos auditores internos em organizações de saúde no Poder Executivo Federal...
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Atuação dos auditores internos em organizações de saúde no Poder Executivo Federal Brasileiro
Resumo:
The article analyzes the alignment of the performance of the internal auditor with international standards, namely the statements of positioning of the internal audit, of the Institute of Internal Auditors - IIA. The materials and methods were the international standards for risk management, for governance models and for internal auditing, the Brazilian federal legislation regarding risk management and the reading and analysis of published research on the performance of internal auditing. The methodological procedures were carried out through bibliographic research and empirical data collection, through semi-structured interviews and recorded in audio. As a result of the collection of bibliographic and empirical data, it was possible to understand the internal audit practices in Brazilian federal entities in the area of health. Finally, we consider, based on international norms, bibliographic review and empirical studies, that the functions performed by the internal audit, according to the participants' perception, are aligned with the applicable international norms and standards.
Keywords: public, health, auditor, internal, management, risk.
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