The Role of Internal Auditing in a Federal Educational Institution

The internal control every day gains more prominence in the Brazilian Public Administration, the search for transparency in the provision of public services as a whole, coupled with the need for austerity in spending public administration point the way to improving management and responsibility in public spending. External control, together with internal control, complemented by social control, join efforts to promote a more efficient and effective public management, aiming to be accountable to the people, the holder of public power and the direct taxpayer who supports the administrative framework of the state. Internal audits, as bodies capable of evaluating internal controls, play an important role in the Public Administration control system, therefore deserving the distinction given in this paper. The research aimed to analyze the internal audit activity in a Federal Educational Institution, proposing improvements to support management, improvement of internal controls and support for decision making.