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

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.