Proposição de um modelo de apoio informacional metodológico(MAIM) para auditoria interna com o uso de business intelligence (BI)

Abstract

The objective of this research is to consider a model of informational methodology support model (IMSM) that takes care of the main necessities of the internal auditorship of a private institution of superior education with the use of Business Intelligence. A qualitative research that permited a study in a private institution of superior education located in the region Metropolitan of Porto Alegre, where, by means of interviews with the pro-reitor of administration and with the internal auditors of the institution, it was possible to structuralize methodological stages for the construction of the considered model, according to the rules of internal auditorship. Of the carried through study it can be concluded that, supported in the considered informational model, the internal auditorship has conditions to identify priorities in its program of work, to the light of the plans and strategical goals of the institution, of such form that the internal auditor can define operational procedures to work in favor of th