Based on the understanding that governance must serve the collective interest,
internal audit is consolidated as an instance that supports governance, being the one
that monitors and evaluates risks, communicating events that have occurred in a timely
manner to senior management. Given the need to make auditing practices efficient,
this work's main objective is to analyze the level of maturity of the Government Internal
Audit Units of federal entities headquartered in the state of Pará. In this aspect, the
following question arises: Based on the IA-CM Model, what is the maturity of the
Internal Audit Units of federal entities located in the State of Pará? This research is
qualitative, exploratory and descriptive in nature, and adopts a multiple case study in
its methodological plan. Among the 56 federal public entities in the State, 8 indirect
administration entities were selected as a sample, which have autonomous internal
audit areas. For the research procedure, bibliographic and documentary research was
adopted, and unstructured interviews were carried out with the managers of the units.
Thus, the data collected was compared with the best practices defined by the model,
to verify the institutionalization of the essential activities of each key process, thus
assessing the level of maturity reached by the researched unit. It stands out as a result
that 25% of the entities presented the best results, reaching 90.9% of maturity level 2.
On the other hand, 25% had the lowest levels of maturity, 33.3% and 37.9%,
respectively. None of the entities researched would be able to reach level 2 of the IACM,
until this research was carried out, with these results being a basis for evolution
in the model and technical supervision of CGU.
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