Sistema de controle interno no anteprojeto de lei orgânica da administração pública federal: percepção dos servidores da Controladoria-Regional da União no Estado de Pernambuco
Autor(a) principal: | |
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Data de Publicação: | 2012 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional do FGV (FGV Repositório Digital) |
Texto Completo: | http://hdl.handle.net/10438/9910 |
Resumo: | This research’s goal was to identify the perception of civil servants from the Office of the Comptroller General in Pernambuco State about the contributions of the Federal Public Administration Organic Draft Law to strengthen the internal control system of the Brazilian Federal Executive Branch, especially in the matters of 'time of the audit' and 'type of the audit'. To this end, questionnaires were applied, filled by 92% of public employees interviewed. It concluded that, for these servers, the internal control system profile proposed by the Draft Law, called 'Post-audit-Performance' by this study, is not the most appropriated. With respect to 'type of the audit', there was convergence between the Draft Law propositions and civil servants opinions in the defense of the performance audit, without neglecting the legality audit. However, when it comes to 'time of the audit', while the lawyers argue for a predominant role of post-audit, public officials agreed that Internal Audit should have an effective planning, able to set the proper time for action in each case. Finally, as a contribution to the debates, this study has built proposals of guidelines for governmental control that could be incorporated into the Organic Law. These proposals are: (i) time of the audit defined based on careful planning and (ii) focus on verifying compliance with the public interest. |
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Lima Neto, Ruitá LeiteEscolas::EBAPEZouain, Deborah MoraesGuerra, SérgioTeixeira, Sônia Maria Fleury2012-07-30T13:52:47Z2012-07-30T13:52:47Z2012-06-27LIMA NETO, Ruitá Leite. Sistema de controle interno no anteprojeto de lei orgânica da administração pública federal: percepção dos servidores da Controladoria-Regional da União no Estado de Pernambuco. Dissertação (Mestrado em Administração) - Escola Brasileira de Administração Pública e de Empresas, Fundação Getúlio Vargas - FGV, Rio de Janeiro, 2012.http://hdl.handle.net/10438/9910This research’s goal was to identify the perception of civil servants from the Office of the Comptroller General in Pernambuco State about the contributions of the Federal Public Administration Organic Draft Law to strengthen the internal control system of the Brazilian Federal Executive Branch, especially in the matters of 'time of the audit' and 'type of the audit'. To this end, questionnaires were applied, filled by 92% of public employees interviewed. It concluded that, for these servers, the internal control system profile proposed by the Draft Law, called 'Post-audit-Performance' by this study, is not the most appropriated. With respect to 'type of the audit', there was convergence between the Draft Law propositions and civil servants opinions in the defense of the performance audit, without neglecting the legality audit. However, when it comes to 'time of the audit', while the lawyers argue for a predominant role of post-audit, public officials agreed that Internal Audit should have an effective planning, able to set the proper time for action in each case. Finally, as a contribution to the debates, this study has built proposals of guidelines for governmental control that could be incorporated into the Organic Law. These proposals are: (i) time of the audit defined based on careful planning and (ii) focus on verifying compliance with the public interest.O objetivo desta pesquisa foi identificar a percepção dos servidores da Controladoria- Regional da União no Estado de Pernambuco acerca das contribuições das propostas do Anteprojeto de Lei Orgânica da Administração Pública Federal para o fortalecimento do sistema de controle interno do Poder Executivo Federal, notadamente no que se refere ao momento e ao foco do controle. Para tanto, foram aplicados questionários com funcionários públicos efetivos e em exercício dessa unidade de controle interno, com índice de resposta de 92%. Concluiu-se que, na ótica desses servidores, o perfil do sistema de controle interno proposto pelo Anteprojeto, denominado por este estudo de 'Posterior-Realização', não é o mais adequado. No que se refere ao foco do controle, houve convergência entre as proposições do Anteprojeto e as opiniões dos servidores na defesa da predominância do controle de resultados, sem desprezar a averiguação da legalidade. Entretanto, no que tange ao momento do controle, enquanto os juristas defendem uma atuação predominantemente a posteriori dos órgãos de controle, os funcionários públicos apoiaram que o Controle Interno deve dispor de um eficaz planejamento das suas ações, capaz de definir o tempo mais apropriado para atuação em cada caso. Por fim, a título de contribuição com os debates trazidos pelo Anteprojeto, este estudo ainda elaborou propostas de diretrizes para o controle governamental com o intuito de serem incorporadas à Lei Orgânica da Administração Pública Federal em desenvolvimento, quais sejam: (i) momento de atuação do controle definido a partir de planejamento criterioso e (ii) atendimento ao interesse público como foco do controle.porAnteprojeto de Lei Orgânica da Administração Pública FederalMomento do controleFoco do controleControle internoAdministração de empresasControle administrativoAuditoria internaAdministração públicaSistema de controle interno no anteprojeto de lei orgânica da administração pública federal: percepção dos servidores da Controladoria-Regional da União no Estado de Pernambucoinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisreponame:Repositório Institucional do FGV (FGV Repositório Digital)instname:Fundação Getulio Vargas 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|
dc.title.por.fl_str_mv |
Sistema de controle interno no anteprojeto de lei orgânica da administração pública federal: percepção dos servidores da Controladoria-Regional da União no Estado de Pernambuco |
title |
Sistema de controle interno no anteprojeto de lei orgânica da administração pública federal: percepção dos servidores da Controladoria-Regional da União no Estado de Pernambuco |
spellingShingle |
Sistema de controle interno no anteprojeto de lei orgânica da administração pública federal: percepção dos servidores da Controladoria-Regional da União no Estado de Pernambuco Lima Neto, Ruitá Leite Anteprojeto de Lei Orgânica da Administração Pública Federal Momento do controle Foco do controle Controle interno Administração de empresas Controle administrativo Auditoria interna Administração pública |
title_short |
Sistema de controle interno no anteprojeto de lei orgânica da administração pública federal: percepção dos servidores da Controladoria-Regional da União no Estado de Pernambuco |
title_full |
Sistema de controle interno no anteprojeto de lei orgânica da administração pública federal: percepção dos servidores da Controladoria-Regional da União no Estado de Pernambuco |
title_fullStr |
Sistema de controle interno no anteprojeto de lei orgânica da administração pública federal: percepção dos servidores da Controladoria-Regional da União no Estado de Pernambuco |
title_full_unstemmed |
Sistema de controle interno no anteprojeto de lei orgânica da administração pública federal: percepção dos servidores da Controladoria-Regional da União no Estado de Pernambuco |
title_sort |
Sistema de controle interno no anteprojeto de lei orgânica da administração pública federal: percepção dos servidores da Controladoria-Regional da União no Estado de Pernambuco |
author |
Lima Neto, Ruitá Leite |
author_facet |
Lima Neto, Ruitá Leite |
author_role |
author |
dc.contributor.unidadefgv.por.fl_str_mv |
Escolas::EBAPE |
dc.contributor.member.none.fl_str_mv |
Zouain, Deborah Moraes Guerra, Sérgio |
dc.contributor.author.fl_str_mv |
Lima Neto, Ruitá Leite |
dc.contributor.advisor1.fl_str_mv |
Teixeira, Sônia Maria Fleury |
contributor_str_mv |
Teixeira, Sônia Maria Fleury |
dc.subject.por.fl_str_mv |
Anteprojeto de Lei Orgânica da Administração Pública Federal Momento do controle Foco do controle Controle interno |
topic |
Anteprojeto de Lei Orgânica da Administração Pública Federal Momento do controle Foco do controle Controle interno Administração de empresas Controle administrativo Auditoria interna Administração pública |
dc.subject.area.por.fl_str_mv |
Administração de empresas |
dc.subject.bibliodata.por.fl_str_mv |
Controle administrativo Auditoria interna Administração pública |
description |
This research’s goal was to identify the perception of civil servants from the Office of the Comptroller General in Pernambuco State about the contributions of the Federal Public Administration Organic Draft Law to strengthen the internal control system of the Brazilian Federal Executive Branch, especially in the matters of 'time of the audit' and 'type of the audit'. To this end, questionnaires were applied, filled by 92% of public employees interviewed. It concluded that, for these servers, the internal control system profile proposed by the Draft Law, called 'Post-audit-Performance' by this study, is not the most appropriated. With respect to 'type of the audit', there was convergence between the Draft Law propositions and civil servants opinions in the defense of the performance audit, without neglecting the legality audit. However, when it comes to 'time of the audit', while the lawyers argue for a predominant role of post-audit, public officials agreed that Internal Audit should have an effective planning, able to set the proper time for action in each case. Finally, as a contribution to the debates, this study has built proposals of guidelines for governmental control that could be incorporated into the Organic Law. These proposals are: (i) time of the audit defined based on careful planning and (ii) focus on verifying compliance with the public interest. |
publishDate |
2012 |
dc.date.accessioned.fl_str_mv |
2012-07-30T13:52:47Z |
dc.date.available.fl_str_mv |
2012-07-30T13:52:47Z |
dc.date.issued.fl_str_mv |
2012-06-27 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
LIMA NETO, Ruitá Leite. Sistema de controle interno no anteprojeto de lei orgânica da administração pública federal: percepção dos servidores da Controladoria-Regional da União no Estado de Pernambuco. Dissertação (Mestrado em Administração) - Escola Brasileira de Administração Pública e de Empresas, Fundação Getúlio Vargas - FGV, Rio de Janeiro, 2012. |
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http://hdl.handle.net/10438/9910 |
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LIMA NETO, Ruitá Leite. Sistema de controle interno no anteprojeto de lei orgânica da administração pública federal: percepção dos servidores da Controladoria-Regional da União no Estado de Pernambuco. Dissertação (Mestrado em Administração) - Escola Brasileira de Administração Pública e de Empresas, Fundação Getúlio Vargas - FGV, Rio de Janeiro, 2012. |
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http://hdl.handle.net/10438/9910 |
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