Implementação de Indicadores de Desempenho no serviço de auditoria interna em Instituições Federais de Ensino Superior: o caso da UFAM

Abstract

The great transformations that are public administration require a management model focused on results. This was observed from the eighties when it was seeking a model of indicators with management focus, and even more after the nineties with the management reform of the state. The indicators are essential to planning and control processes because they allow the establishment of goals and visualization of its developments, while allowing the critical analysis that will base the re-planning over management. Thus, it is clear that the importance of measuring is undeniable, is to determine references between values, is to serve as a control element. The aim of this study is to propose performance indicators to assess the activities of Internal Audit at Federal University of Amazonas. The research was characterized as the type that has applied practical purpose, as to the means of investigation, it was literature, documents and participant. In order to achieve the goal we chose the focus group technique to the research and application of methodology for construction of the indicators was the Ministry of Planning and Budget - MOPG. The research result shows that the study methodology enables the construction of indicators and from these, an evaluation can be performed. In the case of this sample analysis results showed that in the years 2005 to 2009 Internal Audit was ineffective. This performance was caused mainly by low indicators in the areas of Budget Management, Human Resource Management and Asset Management, which had little significant efficacy results in these years. In 2010 it was more effective. In relation to efficiency analysis showed that the unit investigated was more than efficient in the years 2005 to 2009 while in 2010 it was inefficient. Overall the results indicate the need for unity is studied more carefully in relation to planning, especially in relation to the amount of hours scheduled to perform the actions