Gestão municipal: uma análise do papel da auditoria interna na Secretaria de Desenvolvimento Social e Cidadania de Camaçari-BA.

Abstract

This research seeks to analyze the role of Internal Audit and its contributions to the Secretariat of Social Development and Citizenship of Camaçari-BA (SEDES), in the sense of deepening the application of control and consulting instruments for the improvement of the public service, adding value to improvement of the control system, risk management and the implementation of governance processes within the municipal administration. In this context, the present work investigates the factors that led SEDES to have below average ratings in the Development Index of the Social Assistance Reference Center (IDCRAS) in the years 2017 to 2019. This index is part of the set of reference indicators used by the National Social Assistance Policy (PNAS) to measure the quality of social assistance services provided by Social Assistance in Brazilian municipalities, as well as the physical structure where these services are provided and the technical team that executes them. Thus, we sought to answer the research question, in order to find out how the performance of the Internal Audit can mitigate the weaknesses that culminated in the IDCRAS scores and, thus, propose correction strategies to strengthen municipal management and overcome the struggles for better outcomes in exams in the coming years, which will even culminate in the guarantee of qualified services to the population. To achieve this purpose, the general objective of this research is to analyze how the work of the Internal Audit can contribute to the improvement of municipal public management and the consequent improvement of IDCRAS at SEDES. As for the methods, this work has a descriptive/exploratory nature, with a qualitative approach, using the SEDES case study, exploring the aforementioned indicators. The main results obtained permeate the premise that although the PNAS is supported by laws and presents a high degree of standardization of services, the Secretariat in focus cannot fully comply with the normative set and, also, does not achieve the expected results, such as the unsatisfactory IDCRAS assessments. This phenomenon can be attributed to the non-exploitation of its potential and resources, due to the fact that SEDES has not yet had an Internal Audit Consultancy. As a result, the proposals for improving the management developed here are guided by the Fundamental Principles that form the core of the General Auditing Guidelines of the reference framework of the International Standards of Supreme Audit Institutions (ISSAI). Through the Planning and Program, which are Internal Audit tools, based on the Municipal Internal Audit Manual, an Action Plan was recommended to convert the current scenario, resulting in more efficient management, constituting long-term State policies.