Utilização de indicadores de desempenho na avaliação da auditoria interna nas organizações

Abstract

The present work aims to identify how performance indicators can be used in the analysis of the performance of the Internal Audit function, in order to allow evaluating, monitoring the evolution and improving the perception of the activities from the perspective of the different sectors of the organization. In relation to public administration, the Internal Audit also contributes to transparency and better use of public resources for the benefit of society. The research will be descriptive and bibliographical, as it seeks to identify characteristics of the use of performance indicators in the assessment of internal auditing that allow the assessment and promotion of improvements in its performance, add value to customers and contribute to the organization as a whole, through consultations to books by recognized authors, publications by reference international organizations, as well as companies consolidated in the auditing market and government agencies related to the studied subject and other scientific articles. One of the points observed is the continuous monitoring of Internal Audit activities, recommended by international organizations and by regulatory agencies, which must be part of a quality assessment and improvement program. This monitoring, carried out through performance indicators, allows a simplified visualization of aspects to be evaluated, as well as the monitoring of the evolution of these parameters in relation to established goals. Although the use of performance indicators to measure the performance of the Internal Audit is quite common, they are much more used for quantitative aspects, such as compliance with plans and budgets, than to evaluate and improve the Internal Audit activity, in order to generate value to stakeholders and contribute to strategic objectives. Thus, in order to better use performance indicators in carrying out continuous monitoring of activities, the KPI basket must contain indicators that cover different perspectives, allowing a holistic view of performance, value creation and assistance provided by the Internal Audit to the organization.