Análise da percepção de auditores de uma IES pública da rede federal acerca da institucionalização de práticas de controle interno.

Purpose: Analyze the auditor's perception of a federal network public HEI about the institutionalization of internal control practices. Methodology: A questionnaire was applied to internal auditors of a federal network public HEI and the content of their answers was analyzed through the Iramuteq® software. The software resources used were factor analysis, similarity analysis and word cloud. These resources served to capture the intentions of meaning of the set of answers of the three research participants and how the words presented by them were associated with the process of institutionalization of control practices. Results: The auditors presented a more critical perception of the institutionalization process in the sedimentation phase of internal control practices, although they reported aspects that confirm actions corresponding to all phases of this process in the researched HEI. Contributions of the Study: The study confirms that the internal auditors of a public HEI of the federal network better perceive the practices of internal control when they are in the sedimentation phase, which influences the evaluation of these practices in the university by them. [ABSTRACT FROM AUTHOR]