Quality of internal auditing in federal educational institutions: an analysis of the perception of internal audit members and senior management

IF 2.8 3区 管理学 Q2 BUSINESS, FINANCE Managerial Auditing Journal Pub Date : 2023-09-15 DOI:10.1108/maj-10-2022-3715
Gislaine Borges, Leander Luiz Klein
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Abstract

Purpose This paper aims to analyze the factors that influence the quality of internal audits in Brazilian federal educational institutions. Design/methodology/approach The study consisted of a survey whose target participants were members of the internal audits and members of the senior management of Brazilian Federal Educational Institutions. The analyses included descriptive statistics of the sample, exploratory factor analysis and multiple regression analysis. Findings The results showed that the internal audit functions, continuous improvement practices and relationship between internal and external auditors as factors had a positive impact on the internal audit quality dependent variable. The internal audit functions and continuous improvement practices as factors influenced both models that were created (audit members and senior management), whereas the relationship between internal and external auditors was only relevant to senior management. Organizational support and internal audit autonomy, on the other hand, were not statistically significant. Originality/value Considering the recent Brazilian research on internal auditing in Educational Institutions, this study differs from others in that it covered all the Universities (63), Federal Institutes (38), Federal Centers of Technological Education (2) and Colégio Pedro II. Another relevant issue refers to the target audience, addressing both the members of the internal audits (supply side) and the Senior Management (one of the main parties impacted by the work of the internal audits).
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联邦教育机构内部审计质量:内部审计人员和高层管理人员的看法分析
本文旨在分析影响巴西联邦教育机构内部审计质量的因素。该研究包括一项调查,其目标参与者是内部审计人员和巴西联邦教育机构的高级管理人员。分析方法包括样本描述性统计、探索性因子分析和多元回归分析。结果发现,内部审计职能、持续改进实践和内外部审计师之间的关系作为因素对内部审计质量因变量具有正向影响。内部审计职能和持续改进实践作为影响所创建的两个模型(审计成员和高级管理人员)的因素,而内部和外部审计员之间的关系仅与高级管理人员相关。另一方面,组织支持和内部审计自主性在统计上不显著。考虑到最近巴西对教育机构内部审计的研究,这项研究与其他研究的不同之处在于它涵盖了所有的大学(63),联邦研究所(38),联邦技术教育中心(2)和colsamio Pedro II。另一个相关问题涉及目标受众,既涉及内部审计成员(供应方),也涉及高级管理层(受内部审计工作影响的主要当事方之一)。
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来源期刊
CiteScore
5.40
自引率
13.80%
发文量
45
期刊介绍: The key areas addressed are: ■Audit and Assurance (financial and non-financial) ■Financial and Managerial Reporting ■Governance, controls, risks and ethics ■Organizational issues including firm cultures, performance and development In addition, the evaluation of changes occurring in the auditing profession, as well as the broader fields of accounting and assurance, are also explored. Debates concerning organizational performance and professional competence are also covered.
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