Análise da avaliação de gestores e auditores da Justiça Eleitoral Brasileira acerca da agregação de valor pelas unidades de auditoria interna

Abstract

This study aims to analyze the value added by internal auditing in relation to effectiveness, independence, managerial support, and individual experience within the Brazilian Electoral Justice system. Methodologically, the research is characterized as descriptive, conducted through a survey, with a quantitative analysis approach. The sample consists of 174 respondents, who are employees of Regional Electoral Courts (TREs) working as managers or internal auditors. In the structural analysis, the relationships among the constructs were examined, confirming that the effectiveness of internal auditing has a positive relationship with value added, while independence and managerial support did not show statistical significance. The hypothesis that the perception of managerial support and effectiveness varies with the experience of employees was partially confirmed, revealing that only those with less time in service noticed this relationship. It was found that employees with less professional experience perceive effectiveness and managerial support as positively related to value added by internal auditing, while those with more experience (over 20 years) become insensitive to the perceptions of value added by internal auditing related to effectiveness, professional independence, and managerial support. Overall, the research supports discussions regarding the relevance of internal control and auditing procedures, especially considering the importance of public resource utilization by public institutions.