Auditoria Interna: um estudo longitudinal na Administração Pública sobre a utilização das tecnologias habilitadoras da Indústria 4.0

Abstract

In the current context of a 4th Industrial Revolution also called Industry 4.0, there is a paradigm shift coming from the private sphere that radiates to all spheres of society, including Public Administration. Given this, citizens as holders of rights expect public services to be permeated by this new revolution, and it is relevant for the community to know the level of technological experience in which the governed structures are located, in particular the internal audit structures of the public machine. that work as tools to support society in terms of defending public affairs. In this sense, this research aimed to evaluate the level of use of technologies enabled by Industry 4.0 in the process of government audits at the federal, state, and municipal levels, aiming at the development of this activity in the current scenario of Industry 4.0. In order to reach the proposed objective, a research with a qualitative approach was carried out, with an exploratory and descriptive nature, based on data collected through documentary research and semi-structured interviews. The results of the study indicate that the level of technological insertion of the government audit process presents an initial level in terms of its direction toward Industry 4.0. The research carried out presented opportunities that indicate that the Governmental Internal Audit sectors are already motivated for technological insertion in the face of this I4.0 scenario, however, it was diagnosed that greater advances need to be engendered by the Public Administration so that the challenges, mainly of investments and technological infrastructure, are matured for an efficient and complete adherence to the technologies that structure this new scenario of Industry 4.0.