Management and Evaluation of Monitoring in the Internal Audit Sector of a Brazilian Federal University: A Constructive Proposal

The internal audit must contribute with the administration through the orientation of the best practices, as well as through the evaluation of organizational performance to improve the management and moving away from the mere narrative of control deficiencies and problems encountered. The aim is to build a support model for monitoring the management of the Internal Audit Department of the Federal University, using the perceptions and the particularities of the responsible manager. The MCDA-C methodology was used, developing a model to generate knowledge to provide support for decision-making, in order to allow transparency and coherence of the actions of the manager. The built model was composed of performance indicators, which present, the necessary and sufficient aspects for the manager, allowing a holistic view of the current situation. The MCDA-C allowed the identification of 33 primary elements of evaluation, which are expanded and developed in the form of knowledge. The complete model was structured with a composition of two fundamental points of view, operationalized by 18 criteria. With a global score of 16 points, improvement actions have been developed in order to improve the evaluated context, offering to the manager a sequence of necessary actions to reach the highest levels of performance.