ADHERENCE OF THE INTERNAL AUDIT ACTIVITY OF THE CONTROLLER GENERAL OF THE STATE OF RONDÔNIA TO THE INTERNAL AUDIT CAPABILITY MODEL (IA-CM)
DOI:
https://doi.org/10.56238/ERR01v10n3-010Keywords:
Auditoria Interna, Diagnóstico, Maturidade, RondôniaAbstract
This study aims to assess the maturity level of the internal audit activity of the Comptroller General of the State of Rondônia (CGE-RO), using the Internal Audit Capability Model (IA-CM), developed by the Institute of Internal Auditors (IIA). The research adopts a descriptive approach, with participatory, documentary, and survey procedures, using the IA-CM Assessment Worksheet and Assessment Roadmap, provided by the Office of the Comptroller General (CGU), as methodological tools. The main elements investigated were: audit services and role, people management, professional practices, performance and accountability, organizational culture and relationships, and governance structures. The results indicate that the internal audit activity of the CGE-RO is at maturity level 1, considered ad hoc, with a lack of institutionalization of the essential practices provided for in the model. There was greater adherence to compliance audit practices compared to performance audit practices, in addition to structural limitations regarding risk-based planning, quality management, and performance evaluation mechanisms. Despite the existence of regulations and initiatives focused on governance and integrity, audit practices still lack standardization and institutional consolidation. The application of IA-CM proved to be a relevant tool for organizational diagnosis and improvement planning, allowing the internal audit activity of CGE-RO to be aligned with international best practices. This work constitutes the first application of IA-CM in the agency, supporting future initiatives to improve state internal control.
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