A função de auditoria no Tribunal Regional Eleitoral de Mato Grosso sob a ótica das três linhas de defesa contra os riscos

Abstract

This paper will analyze the actions of the Regional Electoral Court of Mato Grosso related to the internal audit function under the model of the three lines of defense of the Institute of Internal Auditors of Brazil, IIA-Brazil, based on the work of the Internal Control Coordination. The internal audit function is imperative for the stability, compliance and growth of organizations. The Three Lines of Defense is a model that has been drawn up by the European Community, based on the separation of areas, professional functions in a specific way so that they can be organized effectively and efficiently, sharply defining responsibilities and setting limits accordingly. With the general objective of referencing an international method to evaluate the public agency regarding the performance and allocation of the internal audit function. In TRE-MT, the internal audit function is shared, under the same coordination, with the function of analysis of electoral and party accounts, one of the final activities of the Electoral Justice, according to the Federal Constitution. Methodology: Bibliographic research, as well as descriptive research, case study. We conclude the importance of internal auditing, from the perspective of the three lines of defense against risks. Bibliographic research was fundamental to reach the general objective. Internal audit may result in the choice of actions, in a creative way, that will cause internal changes and that should be evaluated. With this evaluation, how should you learn and act in order to reinforce the virtuous cycles of success and nullify any vicious circles in which you have fallen.