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IIA - Orientação - Auditoria Interna
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Setor Público theiia.org • • • • • • • http://www.theiia.org/ theiia.org theiia.org theiia.org • • • • • • • • theiia.org • • o o o o o o o • • • o o o • theiia.org • • • • • theiia.org • • theiia.org theiia.org * Auditoria Externa/Entidades Fiscalizadoras Superiores PÚBLICO Prestação de Contas Regional/ Local AE/EFS* NACIONAL, FEDERAL, PRIMEIRAS NAÇÕES Por exemplo: Parlamento, Gabinete, Congresso, Assembleia Nacional ORGANIZAÇÕES FINANCIADAS PELO GOVERNO Por exemplo: de propriedade e controle do governo, quase governamental, financiadas sem fins lucrativos, como universidades, hospitais públicos LOCAL, MUNICIPAL Por exemplo: Condado, Cidade, Distrito Escolar ESTADUAL, PROVINCIAL, PRIMEIRAS NAÇÕES, REGIONAL Por exemplo: Agência, Conselho, Comissão, Legislativo INTERNACIONAL, MULTINACIONAL Por exemplo: Nações Unidas, Banco Mundial Camada 1 Camada 3 Camada 2 Camada 4 Camada 5 theiia.org theiia.org theiia.org theiia.org • • theiia.org • theiia.org • Function Reporting Models Cada Atividade de AI atende a necessidades diferentes e exclusivas do cliente e é focada em auditorias específicas. Vantagem: Eficácia melhorada, através da concentração nos negócios da entidade Riscos: Ineficiências, acesso a habilidades Atividade de Auditoria Interna Descentralizada Entidade do Setor Público Atividade de AI Entidade do Setor Público Atividade de AI Entidade do Setor Público Atividade de AI Pode ser mais benéfico para organizações do setor público com processos administrativos robustos, gestão madura e controles sólidos em unidades individuais. Vantagens: Economia e eficiência Risco: Falta de conhecimento aprofundado dos clientes de auditoria Cliente de Auditoria Cliente de Auditoria Cliente de Auditoria Figure 3 - Functional Reporting Models Atividade de Auditoria Interna Centralizada theiia.org • theiia.org theiia.org • • • • • • theiia.org • • • • theiia.org theiia.org theiia.org • • • Internal Audit Capability Model AS RUN Nível 5 Otimização Nível 4 Gerenciada Nível 3 Integrada Nível 5 - AI aprendendo de dentro e de fora da organização para melhoria contínua. Nível 4 - AI integra informações de toda a organização para melhorar a governança e o gerenciamento de riscos. Nível 3 - Práticas profissionais e de gestão da AI aplicadas uniformemente. Nível 2 Infraestrutura Nível 1 Inicial Nível 1 - Sem recursos sustentáveis e repetíveis — dependente de esforços individuais. Nível 2 - Práticas e procedimentos de AI são sustentáveis e repetíveis. theiia.org • • • theiia.org Copyright © 2020 The Institute of Internal Auditors, Inc. Todos os direitos reservados. • • • • • • theiia.org • • • • theiia.org theiia.org theiia.org theiia.org theiia.org theiia.org • • • • • • • theiia.org • • • • • • • theiia.org • • • • • • • • • • • theiia.org • • • theiia.org • • • • • theiia.org • • • • theiia.org theiia.org • • • • • • • theiia.org theiia.org theiia.org • • • • • • • • • • • • theiia.org theiia.org Orientações de Implantação https://global.theiia.org/standards-guidance/recommended-guidance/Pages/Practice-Advisories.aspx theiia.org theiia.org theiia.org theiia.org https://www.coso.org/Shared%20Documents/COSO-2015-3LOD.pdf https://www.theiia.org/en/products/bookstore/internal-auditing-assurance--advisory-services-fourth-edition/ https://www.theiia.org/en/products/bookstore/internal-auditing-assurance--advisory-services-fourth-edition/ https://www.iia.org.uk/ https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/641252/PSAIS_1_April_2017.pdf 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https://www.intosai.org/what-we-do/professional-standards https://www.isaca.org/resources/cobit https://www.isaca.org/resources/frameworks-standards-and-models https://www.iso.org/iso-31000-risk-management.html/ https://committee.iso.org/ISO_37000_Governance theiia.org . https://www.theiia.org/en/products/bookstore/internal-audit-capability-model-ia-cm-for-the-public-sector/ https://www.theiia.org/en/products/bookstore/internal-audit-capability-model-ia-cm-for-the-public-sector/ https://www.nist.gov/standardsgov/about-standardsgov https://www.pefa.org/ https://www.riigiteataja.ee/en/eli/519112013001/consolide https://sirc.idi.no/about/what-are-sais https://www.theiia.org/en/content/guidance/mandatory/standards/the-alignment-between-the-iias-red-book-ippf-and-the-gaos-yellow-book-gagas/ https://www.theiia.org/en/content/guidance/mandatory/standards/the-alignment-between-the-iias-red-book-ippf-and-the-gaos-yellow-book-gagas/ https://www.theiia.org/en/resources/internal-audit-competency-framework/who-it-is-for/ https://www.theiia.org/en/content/position-papers/2020/the-iias-three-lines-model-an-update-of-the-three-lines-of-defense/?msclkid=f2923355c01e11ecb401fe1dc46cbc38 https://www.theiia.org/en/content/position-papers/2020/the-iias-three-lines-model-an-update-of-the-three-lines-of-defense/?msclkid=f2923355c01e11ecb401fe1dc46cbc38 https://www.theiia.org/en/group-services/quality-assurance/ https://www.theiia.org/en/products/bookstore/quality-assessment-manual-for-the-internal-audit-activity-qa-manual/ https://www.theiia.org/en/products/bookstore/quality-assessment-manual-for-the-internal-audit-activity-qa-manual/ https://www.theiia.org/en/content/guidance/recommended/supplemental/practice-guides/quality-assurance-and-improvement-program/ https://www.theiia.org/en/content/guidance/recommended/supplemental/practice-guides/quality-assurance-and-improvement-program/ https://www.theiia.org/en/content/guidance/mandatory/standards/the-role-of-auditing-in-public-sector-governance-second-edition/ https://www.theiia.org/en/content/guidance/mandatory/standards/the-role-of-auditing-in-public-sector-governance-second-edition/ https://www.theiia.org/en/products/bookstore/essentials-world-class-tools-for-building-an-internal-audit-activity-2nd-edition/ https://www.theiia.org/en/products/bookstore/essentials-world-class-tools-for-building-an-internal-audit-activity-2nd-edition/ https://www.theiia.org/en/products/bookstore/team-leaders-guide-to-internal-audit-leadership/ https://www.theiia.org/en/products/bookstore/team-leaders-guide-to-internal-audit-leadership/ https://sdgs.un.org/https://www.gao.gov/products/gao-18-568g https://www.integratedreporting.org/?s=public+sector&x=3&y=17 theiia.org . . . https://iia.org.au/sf_docs/default-source/technical-resources/iia_public-sector-brox-a4-digital.pdf?sfvrsn=2 https://iia.org.au/sf_docs/default-source/technical-resources/iia_public-sector-brox-a4-digital.pdf?sfvrsn=2 https://www.oecd-ilibrary.org/governance/internal-audit-manual-for-the-greek-public-administration_9789264309692-en https://www.oecd-ilibrary.org/governance/internal-audit-manual-for-the-greek-public-administration_9789264309692-en theiia.org theiia.org The Institute of Internal Auditors (IIA) www.theiia.org https://www.theiia.org/ http://www.theiia.org/ https://www.theiia.org/ http://www.theiia.org/
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