Institutional changes and innovations in internal auditing of the Brazilian Unified Health System (SUS): Auditors’ perceptions and institutional capacity

Abstract

This article analyzes the results of a survey on the perceptions of auditors from a Brazilian federal government institution regarding policies aimed at adopting governance mechanisms of a dialogical nature. The research was conducted in October 2024 as a baseline for institutional Monitoring and Evaluation (M&E). The results are presented using relative frequency distributions, and the observed results represent indicators to be monitored annually. The sample used was non-probabilistic and voluntary. 247 fully completed questionnaires were obtained within the predetermined period of thirty days. The high return rate of 54.0% was adequate for the study's objectives. The results proved robust in terms of (i) obtaining responses suitable for use as indicators of this group's perceptions in retrospective, sectional, and prospective terms, (ii) validating the institutional consensus-building model for a sustainable, dialogical, and reflective M&E policy, and (iii) the nature of the perceptions presented by the auditors. The responses revealed the staff's propensity to adopt dialogical audit models, expressed by significant adherence to strategic themes, few points of veto on changes, and susceptibility to appropriate incentives for adhering to proposed reforms.