Management legitimacy of public universities supported by the quality of their internal audits

Cláudia Silveira Thys Mutti () and Clea Beatriz Macagnan ()
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Cláudia Silveira Thys Mutti: Federal University of Health Sciences of Porto Alegre, UFCSPA
Clea Beatriz Macagnan: University of Vale Do Rio Dos Sinos

SN Business & Economics, 2022, vol. 2, issue 8, 1-20

Abstract: Abstract The objective of this article was to analyze whether the internal audit explains the irregularities pointed out by the State control bodies, legitimizing the management of the public university organization. The study sample represents 40% of a population composed of 101 Brazilian public higher education organizations, called Federal Institutions of Higher Education (IFES), analyzed in the period from 2015 to 2017. Through a multiple linear regression, it was possible to infer that the more quality the internal audit of an IFES has, the fewer notes will be issued by the bodies that control it. The legitimacy of the management was measured through the number of irregularities reported by the State control bodies. To calculate the quality of internal auditing, an index was developed. From this result, it was concluded that public universities' management legitimacy is positively related to the internal audit quality of these organizations. This means that the quality of the audit contributes to legitimizing public management. This study is relevant to the managers of public universities since it points to the importance of qualifying the internal audit of their organizations so that the legitimacy of their management can be constituted. The results of this study contribute to reflections on policies reflected in the control systems of public organizations, enabling adjustments in the governance system of the Brazilian public sector.

Keywords: Legitimacy; Governance; Internal audit; Control bodies (search for similar items in EconPapers)
Date: 2022
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DOI: 10.1007/s43546-022-00268-5

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