Convergência às boas práticas internacionais de auditoria interna na percepção de auditores e auditados em unidades do Exército Brasileiro

Abstract

The Normative Instruction No. 3, of June 9, 2017, from the Federal General Comptroller, approved the technical reference which has positioned itself as an instrument for the convergence of good international practices of internal auditing within the scope of the Federal Executive Branch. Thus, this study has as its main objective to analyze the perception of auditors and auditees of Brazilian Army units, regarding adherence to the process of convergence to good international internal auditing practices. The analysis was carried out through the Institutional Theory lens to study the changes that occurred in this new paradigm. A sample of 199 respondents, 58 auditors and 141 auditees responded to a survey with four blocks of questions systematized as follows: Block A - Attributes Standards/Auditors; Block I - Attributes Standards/Auditees; Block B - Performance Standards/Auditors; Block II - Performance Standards/Auditees. From these blocks, the research hypotheses that were submitted to the mean difference test (t-student) to solve the proposed objectives. The quantitative analysis of the collected data allowed to reach the following results: Block A (t-student 25,019; p-value 0,000); Block I (t-student 29,486; p-value 0,000); Block B (t-student 45,537; p-value 0,000); and Block II (t-student 83,316; p-value 0,000), all four blocks reject the null hypothesis at 1% significance. The results show that both the auditors and the auditees, perceive the Brazilian Army's adherence to good international internal auditing practices. However, in the qualitative analysis of Block A and Block B, blocks intended for auditors, it appears that despite the convergence being significant, there are challenges to be overcame, with regard to greater training for internal auditing professionals. While in the qualitative analysis of Block I and Block II, blocks intended for the auditees, there is a greater perception of adherence, however, better communication between the auditor and the auditee is still an aspect that deserves to be surpassed in the organization.