INFORMATION ON INTERNAL AUDIT RECOMMENDATIONS FOR PUBLIC UNIVERSITIES: EFFICIENCY IN TRANSPARENCY

Abstract

This research presents a study with the objective of investigating whether public higher education institutions in Brazil publish on their websites the monitoring report of internal audit recommendations or another similar document, which is in accordance with Law No. 12,527/2011. To this end, a bibliographic and documentary research was carried out with the application of questionnaires on the monitoring of internal audit recommendations and a data collection on the websites of the universities through qualitative analysis. The results indicate that the majority of universities publish the monitoring of internal audit recommendations, where it was observed that the information made available by the universities on the monitoring of internal audit recommendations is characterized by complex and differentiated formatting, compromising the degree of transparency and deviating from compliance with Law No. 12,527/2011. The main suggestion for adapting and improving the publication of information on recommendations from internal audit units is that it be made available on the home page of the audit unit of each agency through a specific icon indicating: “Monitoring of Audit Actions”. The agility used in accessing information on recommendations not only complies with legislation but also provides transparency appropriate to the topic, indicating the agency's management maturity. The greatest occurrence of weaknesses is the fact that several internal audit units still fail to publish information on recommendations for internal audit actions.