Government audit in the federal executive power: proposition of requirements for a working papers management model
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Data de Publicação: | 2020 |
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Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Informação & Informação |
Texto Completo: | https://ojs.uel.br/revistas/uel/index.php/informacao/article/view/34985 |
Resumo: | Introduction: The records management and the importance of its implementation in the organization of working papers in Government Audits processes was the subject of this study. Audits are erformed through a variety of documents, whether they are on any medium, at any time in the life cycle, and even at any "age". Objective: In this context, this paper presents a research carried out in the Postgraduate Program in Information Science whose objective was to propose archival requirements for a working papers management model of government audits. The model aims to provide the public agencies with theoretical support from Archivology for a better performance in front of the audits, thus contributing, to an improvement of public management. The research was justified by the relevance of the theme and by the fact that in the archival literature there are still few papers that discuss the records management in government audit processes, which impacts on governance and compliance, even though the documents are the main inputs and evidentiary allowances used in these processes. Methodology: For its development, were performed: literature review, document analysis, interviews and application of questionnaires to audited and audit institutions. The study was conducted at the Ministry of Science, Technology, Innovation and Communications and the Comptroller General of the Union (CGU). Results: As a result, the research proposed six requirements for a working paper management model aimed at organizing information from audited and audit institutions, thus contributing to an improvement in public management. Conclusions: The elaboration of audit evidence by the audited body added to the documents prepared by the auditor without the proper management of documents, consequently result in disorganized working papers. |
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Government audit in the federal executive power: proposition of requirements for a working papers management modelAuditoría gubernamental en el poder ejecutivo federal: propuesta de requisitos para un modelo de gestión de documentos de trabajoAuditoria Governamental no Poder Executivo Federal: proposição de requisitos para um modelo de gestão de papéis de trabalhoInformation ScienceArchiveologyGovernment AuditingInternal ControlRecords ManagementWorking PapersCiencia de la InformaciónArchivologíaAuditoría GubernamentalControl InternoGestión de DocumentosDocumentos de TrabajoArquivologiaAuditoria GovernamentalControle InternoGestão de DocumentosPapéis de TrabalhoIntroduction: The records management and the importance of its implementation in the organization of working papers in Government Audits processes was the subject of this study. Audits are erformed through a variety of documents, whether they are on any medium, at any time in the life cycle, and even at any "age". Objective: In this context, this paper presents a research carried out in the Postgraduate Program in Information Science whose objective was to propose archival requirements for a working papers management model of government audits. The model aims to provide the public agencies with theoretical support from Archivology for a better performance in front of the audits, thus contributing, to an improvement of public management. The research was justified by the relevance of the theme and by the fact that in the archival literature there are still few papers that discuss the records management in government audit processes, which impacts on governance and compliance, even though the documents are the main inputs and evidentiary allowances used in these processes. Methodology: For its development, were performed: literature review, document analysis, interviews and application of questionnaires to audited and audit institutions. The study was conducted at the Ministry of Science, Technology, Innovation and Communications and the Comptroller General of the Union (CGU). Results: As a result, the research proposed six requirements for a working paper management model aimed at organizing information from audited and audit institutions, thus contributing to an improvement in public management. Conclusions: The elaboration of audit evidence by the audited body added to the documents prepared by the auditor without the proper management of documents, consequently result in disorganized working papers.Introducción: la gestión de documentos y la importancia de su implementación en la organización de documentos de trabajo en los procesos de Auditoría Gubernamental fue el tema de esta investigación. Las auditorías se llevan a cabo a través de varios documentos, ya sea en cualquier medio, en cualquier momento del ciclo de vida e incluso a cualquier "edad". En este contexto, el artículo presenta el resultado de una investigación realizada en el Programa de Posgrado en Ciencias de la Información. Objetivo: proponer requisitos de archivo para un modelo para gestionar las funciones de trabajo de las auditorías gubernamentales. El modelo pretende brindar a los organismos públicos subsidios teóricos de Archivología para un mejor desempeño frente a las auditorías, contribuyendo así a una mejora en la gestión pública. La investigación se justificó por la relevancia del tema y por el hallazgo de que todavía hay pocos trabajos en la literatura de archivo que discutan la gestión de documentos en los procesos de auditoría del gobierno, lo que impacta en la gobernanza y el cumplimiento, a pesar de que los documentos son los principales insumos y subsidios de apoyo utilizados en estos procesos. Metodología: Para su desarrollo, se llevaron a cabo los siguientes procedimientos: revisión de literatura, análisis de documentos, entrevistas y aplicación de cuestionarios a un organismo auditor y un organismo auditado. El estudio se llevó a cabo en el Ministerio de Ciencia, Tecnología, Innovación y Comunicaciones y en la Contraloría General Federal (UGE). Resultados: Como resultado, la investigación propuso seis requisitos para un modelo de gestión de documentos de trabajo destinado a organizar la información de los organismos auditados y auditores, contribuyendo así a una mejora en la gestión pública. Conclusión: La elaboración de evidencia de auditoría por parte del organismo auditado agregada a los documentos preparados por el auditor sin la gestión adecuada de los documentos, da como resultado documentos de trabajo desorganizados.Introdução: A gestão de documentos e a importância de sua implementação na organização dos papéis de trabalho em processos de Auditorias Governamentais foi o tema desta pesquisa. As auditorias são executadas por meio de diversos documentos, estejam eles em qualquer suporte, momento do ciclo de vida e até mesmo em qualquer “idade”. Nesse contexto, o artigo apresenta o resultado de uma pesquisa realizada no Programa de Pós-graduação em Ciência da Informação. Objetivo: cujo objetivo foi o de propor requisitos arquivísticos para um modelo de gestão de papéis de trabalho de auditorias governamentais. O modelo pretende prover os órgãos públicos de subsídios teóricos da Arquivologia para uma melhor performance frente às auditorias, contribuindo, dessa forma, para um aprimoramento da gestão pública. A pesquisa se justificou pela relevância do tema e pela constatação de que ainda são escassos, na literatura arquivística, trabalhos que discutem a gestão de documentos em processos de auditoria governamental, o que impacta na governança e no compliance, apesar de os documentos serem o principal insumo e subsídio comprobatório utilizado nestes processos. Metodologia: Para seu desenvolvimento, foram realizadas: revisão da literatura, análise de documentos, entrevistas e aplicação de questionários a um órgão auditor e a um órgão auditado. O estudo foi realizado no Ministério da Ciência, Tecnologia, Inovação e Comunicações e na Controladoria-Geral da União (CGU). Resultados: Como resultado, a pesquisa propôs seis requisitos para um modelo de gestão dos papéis de trabalho visando a organização da informação dos órgãos auditados e auditores, contribuindo, dessa forma, para um aprimoramento da gestão pública. Conclusão: A elaboração das evidências de auditoria pelo órgão auditado somada aos documentos elaborados pelo auditor sem a adequada gestão de documentos resultam, consequentemente, em papéis de trabalho desorganizados.Universidade Estadual de Londrina2020-04-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojs.uel.br/revistas/uel/index.php/informacao/article/view/3498510.5433/1981-8920.2020v25n1p302Informação & Informação; v. 25 n. 1 (2020); 302-3191981-8920reponame:Informação & Informaçãoinstname:Universidade Estadual de Londrina (UEL)instacron:UELporhttps://ojs.uel.br/revistas/uel/index.php/informacao/article/view/34985/pdfCopyright (c) 2021 Informação & Informaçãoinfo:eu-repo/semantics/openAccessRezende, Vanessa MurtaSousa, Renato Tarciso Barbosa de2021-04-06T21:45:50Zoai:ojs.pkp.sfu.ca:article/34985Revistahttps://www.uel.br/revistas/uel/index.php/informacao/indexPUBhttps://www.uel.br/revistas/uel/index.php/informacao/oai||infoeinfo@uel.br10.5433/1981-89201981-89201414-2139opendoar:2021-04-06T21:45:50Informação & Informação - Universidade Estadual de Londrina (UEL)false |
dc.title.none.fl_str_mv |
Government audit in the federal executive power: proposition of requirements for a working papers management model Auditoría gubernamental en el poder ejecutivo federal: propuesta de requisitos para un modelo de gestión de documentos de trabajo Auditoria Governamental no Poder Executivo Federal: proposição de requisitos para um modelo de gestão de papéis de trabalho |
title |
Government audit in the federal executive power: proposition of requirements for a working papers management model |
spellingShingle |
Government audit in the federal executive power: proposition of requirements for a working papers management model Rezende, Vanessa Murta Information Science Archiveology Government Auditing Internal Control Records Management Working Papers Ciencia de la Información Archivología Auditoría Gubernamental Control Interno Gestión de Documentos Documentos de Trabajo Arquivologia Auditoria Governamental Controle Interno Gestão de Documentos Papéis de Trabalho |
title_short |
Government audit in the federal executive power: proposition of requirements for a working papers management model |
title_full |
Government audit in the federal executive power: proposition of requirements for a working papers management model |
title_fullStr |
Government audit in the federal executive power: proposition of requirements for a working papers management model |
title_full_unstemmed |
Government audit in the federal executive power: proposition of requirements for a working papers management model |
title_sort |
Government audit in the federal executive power: proposition of requirements for a working papers management model |
author |
Rezende, Vanessa Murta |
author_facet |
Rezende, Vanessa Murta Sousa, Renato Tarciso Barbosa de |
author_role |
author |
author2 |
Sousa, Renato Tarciso Barbosa de |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Rezende, Vanessa Murta Sousa, Renato Tarciso Barbosa de |
dc.subject.por.fl_str_mv |
Information Science Archiveology Government Auditing Internal Control Records Management Working Papers Ciencia de la Información Archivología Auditoría Gubernamental Control Interno Gestión de Documentos Documentos de Trabajo Arquivologia Auditoria Governamental Controle Interno Gestão de Documentos Papéis de Trabalho |
topic |
Information Science Archiveology Government Auditing Internal Control Records Management Working Papers Ciencia de la Información Archivología Auditoría Gubernamental Control Interno Gestión de Documentos Documentos de Trabajo Arquivologia Auditoria Governamental Controle Interno Gestão de Documentos Papéis de Trabalho |
description |
Introduction: The records management and the importance of its implementation in the organization of working papers in Government Audits processes was the subject of this study. Audits are erformed through a variety of documents, whether they are on any medium, at any time in the life cycle, and even at any "age". Objective: In this context, this paper presents a research carried out in the Postgraduate Program in Information Science whose objective was to propose archival requirements for a working papers management model of government audits. The model aims to provide the public agencies with theoretical support from Archivology for a better performance in front of the audits, thus contributing, to an improvement of public management. The research was justified by the relevance of the theme and by the fact that in the archival literature there are still few papers that discuss the records management in government audit processes, which impacts on governance and compliance, even though the documents are the main inputs and evidentiary allowances used in these processes. Methodology: For its development, were performed: literature review, document analysis, interviews and application of questionnaires to audited and audit institutions. The study was conducted at the Ministry of Science, Technology, Innovation and Communications and the Comptroller General of the Union (CGU). Results: As a result, the research proposed six requirements for a working paper management model aimed at organizing information from audited and audit institutions, thus contributing to an improvement in public management. Conclusions: The elaboration of audit evidence by the audited body added to the documents prepared by the auditor without the proper management of documents, consequently result in disorganized working papers. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-04-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ojs.uel.br/revistas/uel/index.php/informacao/article/view/34985 10.5433/1981-8920.2020v25n1p302 |
url |
https://ojs.uel.br/revistas/uel/index.php/informacao/article/view/34985 |
identifier_str_mv |
10.5433/1981-8920.2020v25n1p302 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojs.uel.br/revistas/uel/index.php/informacao/article/view/34985/pdf |
dc.rights.driver.fl_str_mv |
Copyright (c) 2021 Informação & Informação info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2021 Informação & Informação |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Estadual de Londrina |
publisher.none.fl_str_mv |
Universidade Estadual de Londrina |
dc.source.none.fl_str_mv |
Informação & Informação; v. 25 n. 1 (2020); 302-319 1981-8920 reponame:Informação & Informação instname:Universidade Estadual de Londrina (UEL) instacron:UEL |
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Universidade Estadual de Londrina (UEL) |
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UEL |
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UEL |
reponame_str |
Informação & Informação |
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Informação & Informação |
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Informação & Informação - Universidade Estadual de Londrina (UEL) |
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||infoeinfo@uel.br |
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1799305985561460736 |