Inovação no monitoramento das recomendações de Auditoria Interna: uma proposta de manual técnico

Abstract

The internal audit activity has the objective of, through the production of evaluation and consulting work, adding value to organizations, which through the recommendations issued will improve their processes. The last step of an audit is called monitoring. In this phase, management actions are monitored for the implementation of the recommended improvements. The compliance index of the recommendations issued reflects a portion of IA's added value to an organization. At this point, this research seeks to produce a technical manual to promote the transfer of technology developed within the Federal University of Tocantins, related to an innovative monitoring system developed by IA-UFT, as well as to verify that its implementation was efficient to positively impact the indicator of compliance with recommendations of the audit unit. The results achieved in the research indicated the efficiency of the monitoring system, with an increase of 347.05% in the number of recommendations met between the previous year and the current one to the system. The attendance index, which had an average of 26.05% in the year prior to innovation, started to average 48.94% with its validity, an increase of 87.87%. During the research two products were created: Performance Panels of the Quality Management and Improvement Program and the Technology Transfer Manual: Audin-UFT Double Audit Axis Monitoring.