Auditoria interna, governança pública e desempenho de organizações públicas brasileiras: o que revelam os dados do Tribunal De Contas da União

Abstract

This work aims to investigate the relationship between government internal auditing, public governance, and organizational performance presented by public organizations. For that, a quantitative methodology was used, with multiple linear regression, proposing three models that investigated the relationship between the concepts. The data came from a survey carried out by the Federal Court of Accounts (Tribunal de Contas da União - TCU) seeking to better understand the situation of governance in the public sector, and encourage public organizations to adopt good governance practices. The sample consists of 498 public organizations of different types and segments that responded to a self-administered questionnaire sent by the TCU. For this study, the data refer to 2018. The results showed that there is a relationship between public governance, government internal audit, and organizational performance in the public sector. Individually, internal audit and public governance proved to be significant and positive when related to organizational performance, which is in line with the theoretical discussion. However, when the two explanatory variables were included in a single model, the governmental internal audit variable was not significant. The main contribution of this work stands out as the quantitative presentation of the relationships between internal audit, public governance, and organizational performance in the public sector, an aspect that still lacks studies reinforcing an understanding of these relationships and guiding scholars and managers to improve aspects of public governance. The main limitation of this work is the time elapsed between the data collection and the research, in addition to a lack of a longitudinal analysis from the first survey period. As for recommendations for future work, we highlight other theoretical models, methods, and tools, such as discourse analysis with the use of interviews of other theoretical models, methods, and tools, such as discourse analysis with the use of interviews, the insertion of other variables related to internal auditing, governance, and performance of public organizations, as well as investigating the evolution of governance indices over time of these organizations