Resumen
Methodology/Approach: Comparative study cases of quantitative and qualitative approach, descriptive and applied, for Brazilian SMEs; used the deductive and inductive methods and the triangulation of data for analysis and proposition of the model. Main Results: (i) despite the practical difficulties of managing innovation and the absence of a formal strategy in some SMEs to encourage and support innovative processes, these are directly and indirectly related to the performance and competitiveness of these companies; (ii) the degree of innovation maturity is influenced by the characteristics of SMEs and their managers. Auditing and management of innovation increase their capacity for survival, growth and business development. Theoretical / Methodological contributions: (i) theoretical, by collaborating to fill the aforementioned gap and broaden the knowledge on the subject within the scope of SMEs; (ii) applied, by proposing a specific framework for auditing and measuring the degree of maturity of innovation in SMEs, based on a validated framework in the international literature. Social / Management contributions: The proposed model brings managerial contributions by refining the praxis of SMEs in innovation management, offering companies in similar situations an opportunity for competitive benchmarking.