Auditoria operacional: uma proposta de avaliação do desempenho da Gestão de Ensino do Instituto Federal de Sergipe

Abstract

This intervention project aims to present a proposal for the implementation of operational auditing at the Federal Institute of Sergipe, for the teaching activity, in view of the diagnosis of the absence of this type of work in the actions developed by the Internal Audit Unit. Using the action research strategy, the project was developed in two phases: the diagnosis of the current situation, including the way in which Audint/IFS works, especially with regard to assessing the performance of the entity's teaching management, and the construction of procedures to be adopted for the improvement proposal, through instruments that allow the performance of an operational audit, in addition to the compliance audit. Documentary and bibliographic research were carried out, as well as data collection through interviews with strategic managers in the teaching area. For data analysis, the techniques of document analysis and content analysis were used. The intervention project concludes with the proposal of indicators to measure performance, instruments for conducting performance audits, definition of competencies of the actors involved with the production of performance indicators, definition of Audint work steps and the mechanisms for evaluating the intervention proposal.