Elaboração do mapa estratégico situacional da auditoria interna do IFRN

Abstract

This project aims to develop the strategic map of the internal audit of the Federal Institute of Education, Science and Technology of Rio Grande do Norte, using the Balanced Scorecard tool. To this end, it analyzed institutional documents, such as the 2019-2026 Institutional Development Plan; the 2021 Information Survey, by the internal audit unit; and regulations of the Comptroller General of the Union and the Federal Audit Court. This analysis supported the elaboration of the initial diagnosis of this research, presenting relevant aspects of the internal audit sector of the researched institution that evidenced the need for intervention. For the elaboration of the artifact, this study used the Design Science Research methodology; for the development and testing of the proposed model, the Design Thinking approach. As for the data collection instruments, this research was based on a structured questionnaire and two focus groups. From the data analysis, the SWOT matrix, the problem tree, the strategic map and the action plan were elaborated, with presentation to the team for validation. This research seeks to contribute to the solution of the problems identified, aligning the expectations of senior management with those of the internal audit, in order to achieve improved efficiency in the work carried out by the auditors.