An analysis of the implementation of the Internal Audit Capability Model at DenaSUS, under the ProQuali

Abstract

This is an experience report on the self-assessment of the maturity level of the National Audit Department of the Unified Health System (DenaSUS), based on the Internal Audit Capability Model (IA-CM) of the Brazilian Institute of Internal Auditors (IIA-Brazil). The study aims to share knowledge in order to promote the dissemination of an organizational culture focused on innovation and quality management in Brazilian Unified Health System (SUS) audits. It thus seeks to contribute to the joint and sustainable construction of actions that strengthen professional ethics in the public performance of the auditing function, with a view to controlling the application of public resources and the actions offered through the policies and programs carried out within the scope of the SUS. Under a qualitative-quantitative approach, processes and data resulting from the application of different methodological resources were analyzed, such as bibliographical research, focus groups, dialogues presentations, the construction of risk and maturity spreadsheets, as well as the evaluation of work plans. As a result, the study aims to promote the dissemination of knowledge by identifying and analyzing the limitations and challenges faced by DenaSUS in implementing the IA-CM, with a view to replicating the methodology by other government entities.