O Papel da Auditoria Interna na Promoção da Accountability nas Instituições de Ensino Superior do Rio Grande do Norte

Abstract

This article aims to identify the relevance of internal auditing for accountability in Federal Universities in the state of Rio Grande do Norte, evaluating the perception of managers and internal auditors. An exploratory qualitative research was carried out in which data were obtained through interviews and documents. The analysis was based on the narrative and coding, with the help of Atlas TI software. University managers understand the contributions of internal audit to the control and processes of institutions, in addition to providing due accountability and transparency to society. It was also found that managers understand the recommendations suggested in internal audit reports as promoters of accountability and implement them in universities.