Organizational Culture in internal Audits: Managing Cultural Change in Search of Excellence in its Services

The management of cultural change is necessary from the moment that innovation is essential to maintain an organization in a given scenario. This change process can come through the creation of a long-term strategic plan. Then, an internalization of the objectives and goals defined in the plan so that all employees are aware of the current situation and the predicted situation, the one that is desired. In our view, a cultural change from this point is much more accepted than one in which you want to implement suddenly, the engagement of the entire organization is much greater. However, there are some particularities when it comes to managing cultural change and managing people in Public Administration, as the manager is bound by what the 1988 Constitution determines in its article 37. It is healthy, however, that the Norms Brazilian Accounting Companies (Private Internal Audits) as well as the Manuals of the Federal Comptroller General (Government Internal Audits) recommend that Internal Audit must be linked to senior management (preferably to the Board of Directors, if any) so that it has the necessary autonomy in carrying out their work. At this point, it is evident that, despite the legislation (within the scope of Government Audits) being a limit for an administration of public organizational change, this sector still has greater autonomy for this given its hierarchical positioning.