Gestão do Conhecimento (GC): uma análise das auditorias internas realizadas pelo Centro de Controle Interno da Marinha (2020-2024), à luz da abordagem da GC.

Abstract

This research analyzes the application of Knowledge Management (KM) as a strategic instrument to enhance internal audits conducted by the Internal Control Center of the Brazilian Navy (CCIMAR) between 2020 and 2024. Based on organizational knowledge dynamics, the study investigates how systematic KM practices can be incorporated into internal auditing processes to increase efficiency, effectiveness, and accuracy of diagnoses and recommendations. The investigation employed a mixed-methods approach, combining document analysis of audit reports, questionnaire surveys with auditors, and an interview with the Audit Supervisor, a professional of nationally recognized expertise. This design enabled an integrated view of institutional advances and weaknesses. The findings reveal significant normative and methodological progress, with the adoption of frameworks such as COSO ERM, ISO 31000, and Navy internal regulations, enhancing the technical robustness of audit procedures. However, structural challenges persist, including the absence of formal KM regulations, limited auditor training in KM, and technological deficiencies in processing and reusing accumulated audit knowledge. The study recommends as strategic improvement vectors the formalization of KM regulations within the Navy’s Internal Control System (SCIMB), implementation of adequate information systems, continuous training programs, and structured knowledge transfer mechanisms between auditor generations, considering the specificities of the military environment. The results contribute to a broader understanding of KM’s strategic role in sustaining and strengthening governance and organizational learning within the internal control function of the Brazilian Navy.