COMPETÊNCIAS DOS AUDITORES INTERNOS: UM ESTUDO EM INSTITUIÇÕES FEDERAIS DE ENSINO SUPERIOR NO BRASIL

Tânia Nobre Gonçalves Ferreira Amorim, Jackeline Martins da Silva Paula, Rezilda Rodrigues Oliveira
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Abstract

This paper seeks to identify which individual competencies the professionals of the Internal Audit Units of the Federal Higher Education Institutions (IFES) of the State of Pernambuco, Brazil should have. It is an applied research, exploratory-descriptive, quantitative in nature and used a questionnaire for data collection. The activities and results of the audits are influenced by the quality of work of the auditor and his assistants. Thus, knowing the necessary and important skills for the performance of this professional in the public sphere becomes relevant. The survey consisted of the four state IFES that have an audit unit, and most of their servers participated. Competences were subdivided into 25 knowledge, 28 skills and 10 Tania Nobre Gonçalves Ferreira Amorim; Jackeline Martins da Silva Paula; Rezilda Rodrigues de Oliveira Perspectivas em Gestão & Conhecimento, João Pessoa, v. 10, n. 2, p. 82-100, maio/ago. 2020. 83 attitudes, in order to identify the level of importance for performance in the audit. Most of the servers found the listed knowledge important or very important. Very important are the ability to write documents, reports and regulations clearly and objectively; perform audits; know how to revise documents, reports and regulations clearly and objectively; know how to advise leaders in decision making and have argumentative ability. Attitudes are very important: being impartial, ethical and proactive.
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内部审计员的能力:对巴西联邦高等教育机构的研究
本文旨在确定巴西伯南布哥州联邦高等教育机构(IFES)内部审计单位的专业人员应具备的个人能力。这是一项应用研究,探索性-描述性,定量性质,并使用问卷调查的数据收集。审计的活动和结果受审计员及其助理的工作质量的影响。因此,了解这一专业人员在公共领域表现的必要和重要技能变得相关。该调查由四个拥有审计单位的州IFES组成,他们的大多数服务器都参与了调查。能力细分为25项知识、28项技能和10项Tania Nobre gonalalves Ferreira Amorim;杰奎琳·马丁斯·达席尔瓦·保拉;Rezilda Rodrigues de Oliveira Perspectivas em gesto & Conhecimento, jo o Pessoa, v. 10, n. 2, p. 82-100, maio/ago。2020. 83种态度,以确定审计中绩效的重要程度。大多数服务器认为所列出的知识很重要或非常重要。非常重要的是清晰、客观地书写文件、报告和规章的能力;执行审计工作;清楚、客观地修改文件、报告和规章制度;知道如何在决策中为领导提供建议,并具有辩论能力。态度非常重要:不偏不倚、有道德、积极主动。
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