A influência da liderança organizacional nos processos de auditoria interna da Marinha do Brasil

Abstract

Organizational leadership plays a crucial role in the efficiency and effectiveness of Internal Audit processes in the Brazilian Navy, directly impacting the motivation, engagement, and performance of internal auditors. This study aimed to evaluate the influence of organizational leadership within the Brazilian Navy's Internal Audit process, seeking to understand how it impacts both operational processes and the motivational aspects and engagement of internal auditors. The research, using a qualitative approach with descriptive quantitative support, was developed in two stages: the first was a literature review, and the second was the application of a semi-structured questionnaire to auditors from the Brazilian Navy's Internal Control Center. The methodological approach allowed for the identification of auditors' perceptions of predominant leadership styles and their influence on the efficiency and quality of audit processes. The results confirmed not only the importance of organizational leadership in the internal audit process but also affirmed that the Democratic and Situational leadership styles were predominant in the research, both related to collaborative environments focused on continuous improvement. The Democratic style was valued for promoting engagement, knowledge sharing, and co-responsibility. The Situational style stood out for its adaptability to the needs and maturity level of the teams. It is concluded that strengthening leadership training and using management support technologies can increase the effectiveness of internal audits in the Brazilian Navy by improving governance. Future recommendations include expanding the study to other Brazilian Navy military organizations and investigating the relationship between leadership and organizational culture in the context of public administration.