Inovação e mudança na auditoria interna do Instituto Federal de Educação, Ciência e Tecnologia de Pernambuco : a contribuição da investigação apreciativa

Abstract

This dissertation aims to analyze how the Appreciative Inquiry (IA) can contribute to the successful implementation of a controller in the scope of the Internal Audit of the Federal Institute of Education, Science and Technology of Pernambuco (AUDI / IFPE). In the frame of reference were subjects such as auditing in the public sector, internal control, internal control system and controller, in a context of innovation and change promoted by the IA. The methodology indicates that an exploratory, descriptive, explanatory and interventionist research was developed, using documentary and bibliographic data and the case study strategy. Following the appreciative perspective, the 5-D model was applied: 1-D Definition, 2-D Discovery, 3-D Dream, 4-D Design and 5-D Destiny (Destiny), with the participation of the members of the organization in the process of collecting and analyzing the data, carried out simultaneously. Thus, a collaborative team was formed, composed of AUDI / IFPE people, from the strategic, operational and support areas, including the current head of this body. An interview was conducted with the first head of AUDI / IFPE. The collaborative team had an active part in the appreciative workshops, which were preceded by the sending of questionnaires, whose answers were debated and validated by the participants, at each step of the 5-D model, and advanced to 4D Design. The work involved documentary research and content analysis of the data obtained, which went through the process of theoretical triangulation and data. The results indicate that the implementation of a control system within the scope of IFPE will strengthen the internal control system and achieve compliance with the three lines of defense of risk and compliance, constituted by the entity's internal management / auditing / auditing. As a second line of defense, the controllership may favor internal controls and promote their alignment and compliance with the regulations of the public administration. In line with the affirmative topic chosen by the participants, the new controlling body will play an important role in governance, collaborating in the elaboration of the strategic planning of the institution, considering the proposal of its link to the Pro-Rectory of Integration and Institutional Development - PRODIN. Another fruit of the process of innovation and change is the configuration of one of the four functions of internal control in IFPE, because to the governmental audit, joins the controller to be integrated to the structure of this federal body. This should favor the good organizational functioning resulting from the renewal of internal control and the strengthening of the bodies related to this activity in IFPE.