Ferramenta tecnológica para gestão de irregularidades: uma proposta para a modernização do gerenciamento da auditoria interna na UFAL

Abstract

The illicit accumulation of public positions is a recurring issue in federal educational institutions, challenging the efficiency and transparency of administrative and internal auditing processes. At the Federal University of Alagoas (UFAL), detecting signs of irregularities has proven to be a slow and error-prone process, compromising the institution's ability to respond promptly to the demands of oversight bodies. This scenario highlights the need for innovative solutions that enable the automation and enhancement of process management. This study investigates the demands for identifying illicit accumulation of public positions at UFAL and proposes improving the management of the irregularity investigation process by UFAL’s audit sector through the development of a computational system model to support this department, aiming to increase efficiency in detection. The study included an analysis of similar challenges faced by other federal universities concerning irregularities and the formulation of a solution that could respond more promptly to oversight bodies' requirements. The research was conducted through a case study at UFAL and the analysis of 27 federal universities, with data collected through the Access to Information Law (LAI). These data were analyzed in light of corporate governance and technological innovation theories. The results indicated that implementing a computational tool would significantly reduce the auditors' workload and optimize the preventive detection of irregularities, promoting greater efficiency and transparency.