Exploring the standards of the International Organization of Supreme Audit Institutions and the advances in auditing in the management reports of the National Institute of Industrial Property – INPI (2020 to 2023)

Abstract

The objective will be to inform the standards of the International Organization of Supreme Audit Institutions (INTOSAI) comparing them with the advances described in the INPI Management Reports regarding auditing, in the time frame from 2020 to 2023. The method used was the seven-step documentary review inspired by Gil (2019), with an intentional choice of the standards “Guidelines on Core Concepts for Operational Auditing”; “Fundamental Principles of Public Sector Auditing” and “Standard for Operational Auditing”. For the INPI reports contained on the agency's website, the timeline was from 2020 to 2023, totaling four reports. The auditor's work follows a methodology of Planning – selecting audit topics; Planning – designing the audit with a view to quality; Execution with evidence that reaches clear conclusions; Report (complete, convincing, timely, easy to read, and balanced); a plan for Monitoring results and recommendations and reporting to the legislative branch. Operational auditing focuses on the concepts of effectiveness, efficiency and cost-benefit (which encompasses the other two). In this regard, INPI's management reports demonstrate a sector in which INPI's Audit Department (AUDIT) works with a focus on acquiring financial and non-financial benefits for the institution, with an increasing number of requests fulfilled and others being monitored, so that innovation in Brazil can be leveraged. This entity's audit sector has demonstrated efficiency and effectiveness.