Analysis of the perception of auditors from a federal public network HEI concerning the institutionalization of internal control practices

Abstract

Purpose: To analyse the perception of auditors from a federal public network HEI on the institutionalization of internal control practices. Methodology: The questionnaire was administered to internal auditors from a federal public network HEI, and the content of their answers was analysed using Iramuteq® software. The software resources used were factor analysis, similarity analysis and word clouds. These resources served to capture the intended meanings in the set of answers of the three research participants and how their words are associated with the institutionalization of control practices. Results: The auditors presented a more critical perception of the institutionalization process in the sedimentation phase of internal control practices, although they reported aspects that confirm actions corresponding to all phases of this process in the focal HEI. Contributions of the Study: This study confirms that internal auditors from a public HEI in the federal network better perceive the practices of internal control when they are in the sedimentation phase, which influences their evaluation of these university practices.