CONTRIBUTIONS OF THE INTERNAL AUDIT TO THE GOVERNANCE OF BRAZILIAN FEDERAL UNIVERSITIES

This article aimed to examine the extent to which internal audit contributes to the governance of federal universities. For this purpose, the study used documentary analysis to verify the planning and execution of governance audit tests in PAINT and RAINT at IFES. It also sought to assess the maturity level of public governance with TCU through the "Integrated Survey of Public Organizational Governance" (PerfilGov2018). The research sample consisted of 63 federal universities. Studies indicate that internal audits positively contribute to the governance of IFES, but the results show that only 9.5% of these institutions plan and execute the mentioned tests; only 4 universities are in an advanced stage regarding the maturity level of governance processes.