Uso das informações dos demonstrativos contábeis no planejamento da auditoria baseada em risco: um estudo na percepção dos auditores internos das Instituições Federais de Ensino Superior

This study analyzes the use of information from financial statements in planning audit work from the perspective of internal auditors of Federal Higher Education Institutions (Ifes). Based on Auditing Theory and in light of the concepts of Risk-Based Auditing (RBA), the study adopts a descriptive research with a quantitative approach, using questionnaires applied to 74 members of the internal audits of IFES. The results, obtained through Factor Analysis, indicated that accounting, budgetary and financial information have a strong correlation with factor 1, identified as Net Working Capital, explaining more than 77% of the variances. For factor 2, all variables presented a very low correlation. Considering the first four factors (Net Working Capital, Current, Dry and Immediate Liquidity), more than 90% of the explanatory power of the variances was obtained. With a KMO of 0.940, factor analysis proved to be appropriate. This study contributes significantly to the literature by filling a gap in the research on how internal auditors of Ifes perceive and use financial statement information in planning the RBA, highlighting the importance of this information for the effectiveness of audit processes. The practical relevance of the results lies in improving governance and financial management in Ifes, increasing the efficiency and effectiveness of the audit. The results indicate that managers and auditors can improve their practices by better aligning accounting information with institutional objectives. This study stands out for emphasizing the central role of accounting information in RBA and offering recommendations to strengthen internal auditing in Ifes. Este estudo analisa o uso das informações dos demonstrativos contábeis no planejamento dos trabalhos de auditoria sob a percepção dos auditores internos das Instituições Federais de Ensino Superior (Ifes). Fundamentado na teoria da auditoria e à luz dos conceitos da Auditoria Baseada em Riscos (ABR), o estudo adota uma pesquisa descritiva com abordagem quantitativa, utilizando questionários aplicados a 74 membros das auditorias internas das Ifes. Os resultados, obtidos através da análise fatorial, indicaram que as informações contábeis, orçamentárias e financeiras têm forte correlação com o fator 1, identificado como Capital Circulante Líquido, explicando mais de 77% das variâncias. Para o fator 2, todas as variáveis apresentaram correlação muito baixa. Considerando os quatro primeiros fatores (Capital Circul