Factors that influenced the failure to adopt audit recommendations: the IFRJ case

Abstract

This research is based on the view of the managers of the researched public organization, of the managers of a federal control body, of the civil servants contemplated with the controls adopted from the audit recommendations. Addressing governance, public governance, accountability/accountability and auditing. In addition to examining the influence of the adoption of the issued audit recommendations and their consequences on the management process. From the results of the study it was possible to identify through the qualitative analysis that the factors that influenced the non-adoption of the recommendations, such as, the delay, the lack of commitment, a lot of turnover, the absence of history, the time, the lack of servers , little proactivity, geographic distribution, lack of uniformity and interpersonal relationships. The results also demonstrated that the researched public organization does not manage the institutionally generated knowledge to disseminate, document and share its information.