A CGU e a dualidade do papel do controle interno no Brasil
Autor(a) principal: | |
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Data de Publicação: | 2015 |
Tipo de documento: | Relatório |
Idioma: | por |
Título da fonte: | Repositório Institucional do FGV (FGV Repositório Digital) |
Texto Completo: | http://hdl.handle.net/10438/14107 |
Resumo: | This study aims to analyze the existing duality in the role of the Controladoria Geral da União, showing how this duality is present in the design of intenro control, the agency's performance and the perception of its servers on the role of the institution. They present the various theories that conceptualize internal control, the ongoing activity by the CGU and the different perceptions of their servers on the role of the institution. The literature found on the role of internal control refers to two poles of activity, which now appear to be opposites, now seem to address the evolution from one to the other. Thus, internal control is usually ranked among accounting control and administrative control, positive control and negative control, control of legality and control of effectiveness and audit of government activity in regulatory audit and performance audit. This conceptual duality has been identified both in the perception of auditors and in organ performance. Finally, proposals are submitted to internally promote awareness of the servers on the role of internal control, to readjust the working methodology and to promote changes in organizational structure that contribute to the strengthening of both the anti-corruption activities as the activities of improve management. |
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Marx, César AugustoTeixeria, Marco AntônioSpinelli, Mário Vinícius ClaussenOlivieri, CecíliaEscolas::EAESPLoureiro, Maria Rita Garcia2015-10-09T12:16:52Z2015-10-09T12:16:52Z2015-09-25MARX, César Augusto. A CGU e a dualidade do papel do controle interno no Brasil. Dissertação (Mestrado Profissional em Gestão e Políticas Públicas) - Escola de Administração de Empresas de São Paulo, Fundação Getúlio Vargas - FGV, São Paulo, 2015.http://hdl.handle.net/10438/14107This study aims to analyze the existing duality in the role of the Controladoria Geral da União, showing how this duality is present in the design of intenro control, the agency's performance and the perception of its servers on the role of the institution. They present the various theories that conceptualize internal control, the ongoing activity by the CGU and the different perceptions of their servers on the role of the institution. The literature found on the role of internal control refers to two poles of activity, which now appear to be opposites, now seem to address the evolution from one to the other. Thus, internal control is usually ranked among accounting control and administrative control, positive control and negative control, control of legality and control of effectiveness and audit of government activity in regulatory audit and performance audit. This conceptual duality has been identified both in the perception of auditors and in organ performance. Finally, proposals are submitted to internally promote awareness of the servers on the role of internal control, to readjust the working methodology and to promote changes in organizational structure that contribute to the strengthening of both the anti-corruption activities as the activities of improve management.O presente trabalho tem como objetivo analisar a dualidade existente no papel da Controladoria Geral da União, mostrando como essa dualidade está presente na concepção de controle interno, na atuação do órgão e na percepção de seus servidores em relação ao papel da instituição. São apresentadas as diversas teorias que conceituam controle interno, as atividades atualmente desenvolvidas pela CGU e as diferentes percepções de seus servidores em relação ao papel da instituição. A literatura encontrada sobre o papel dos órgãos de controle interno faz referência a dois polos de atuação, que ora parecem ser opostos, ora parecem se tratar da evolução de um para o outro. Assim, o controle interno costuma ser classificado entre controle contábil e controle administrativo, controle positivo e controle negativo, controle da legalidade e controle do desempenho e a atividade de auditoria governamental em auditoria regulatória e auditoria operacional. Essa dualidade conceitual foi identificada tanto na percepção dos auditores quanto na atuação do órgão. Por fim, são apresentadas propostas para se promover internamente uma sensibilização dos servidores quanto ao papel do controle interno, para readequar a metodologia de trabalho e para promover mudanças na estrutura organizacional que contribuam para o fortalecimento tanto das atividades de combate à corrupção quanto das atividades de aprimoramento da gestão.porControle internoAprimoramento da gestãoAdministração públicaAdministração pública - BrasilAuditoria internaCorrupçãoEmpresas públicas - Sistemas de controleA CGU e a dualidade do papel do controle interno no Brasilinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/reportreponame:Repositório Institucional do FGV (FGV Repositório Digital)instname:Fundação Getulio Vargas 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dc.title.por.fl_str_mv |
A CGU e a dualidade do papel do controle interno no Brasil |
title |
A CGU e a dualidade do papel do controle interno no Brasil |
spellingShingle |
A CGU e a dualidade do papel do controle interno no Brasil Marx, César Augusto Controle interno Aprimoramento da gestão Administração pública Administração pública - Brasil Auditoria interna Corrupção Empresas públicas - Sistemas de controle |
title_short |
A CGU e a dualidade do papel do controle interno no Brasil |
title_full |
A CGU e a dualidade do papel do controle interno no Brasil |
title_fullStr |
A CGU e a dualidade do papel do controle interno no Brasil |
title_full_unstemmed |
A CGU e a dualidade do papel do controle interno no Brasil |
title_sort |
A CGU e a dualidade do papel do controle interno no Brasil |
author |
Marx, César Augusto |
author_facet |
Marx, César Augusto |
author_role |
author |
dc.contributor.other.none.fl_str_mv |
Teixeria, Marco Antônio Spinelli, Mário Vinícius Claussen Olivieri, Cecília |
dc.contributor.unidadefgv.por.fl_str_mv |
Escolas::EAESP |
dc.contributor.author.fl_str_mv |
Marx, César Augusto |
dc.contributor.advisor1.fl_str_mv |
Loureiro, Maria Rita Garcia |
contributor_str_mv |
Loureiro, Maria Rita Garcia |
dc.subject.por.fl_str_mv |
Controle interno Aprimoramento da gestão |
topic |
Controle interno Aprimoramento da gestão Administração pública Administração pública - Brasil Auditoria interna Corrupção Empresas públicas - Sistemas de controle |
dc.subject.area.por.fl_str_mv |
Administração pública |
dc.subject.bibliodata.por.fl_str_mv |
Administração pública - Brasil Auditoria interna Corrupção Empresas públicas - Sistemas de controle |
description |
This study aims to analyze the existing duality in the role of the Controladoria Geral da União, showing how this duality is present in the design of intenro control, the agency's performance and the perception of its servers on the role of the institution. They present the various theories that conceptualize internal control, the ongoing activity by the CGU and the different perceptions of their servers on the role of the institution. The literature found on the role of internal control refers to two poles of activity, which now appear to be opposites, now seem to address the evolution from one to the other. Thus, internal control is usually ranked among accounting control and administrative control, positive control and negative control, control of legality and control of effectiveness and audit of government activity in regulatory audit and performance audit. This conceptual duality has been identified both in the perception of auditors and in organ performance. Finally, proposals are submitted to internally promote awareness of the servers on the role of internal control, to readjust the working methodology and to promote changes in organizational structure that contribute to the strengthening of both the anti-corruption activities as the activities of improve management. |
publishDate |
2015 |
dc.date.accessioned.fl_str_mv |
2015-10-09T12:16:52Z |
dc.date.available.fl_str_mv |
2015-10-09T12:16:52Z |
dc.date.issued.fl_str_mv |
2015-09-25 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/report |
format |
report |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
MARX, César Augusto. A CGU e a dualidade do papel do controle interno no Brasil. Dissertação (Mestrado Profissional em Gestão e Políticas Públicas) - Escola de Administração de Empresas de São Paulo, Fundação Getúlio Vargas - FGV, São Paulo, 2015. |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10438/14107 |
identifier_str_mv |
MARX, César Augusto. A CGU e a dualidade do papel do controle interno no Brasil. Dissertação (Mestrado Profissional em Gestão e Políticas Públicas) - Escola de Administração de Empresas de São Paulo, Fundação Getúlio Vargas - FGV, São Paulo, 2015. |
url |
http://hdl.handle.net/10438/14107 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.source.none.fl_str_mv |
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FGV |
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collection |
Repositório Institucional do FGV (FGV Repositório Digital) |
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MD5 MD5 MD5 MD5 |
repository.name.fl_str_mv |
Repositório Institucional do FGV (FGV Repositório Digital) - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
|
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1810023674337558528 |