Auditoria e gestão : um estudo de caso dos trabalhos auditoriais realizados no IFES
Autor(a) principal: | |
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Data de Publicação: | 2014 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional da Universidade Federal do Espírito Santo (riUfes) |
Texto Completo: | http://repositorio.ufes.br/handle/10/1255 |
Resumo: | Through this work, it was possible to detect the accumulation of recommendations, which could possibly indicate the presence of failures in management. Thus the aim of this study is to investigate the causes and proposing solutions that contribute to the fulfillment of outstanding recommendations and the improvement of administrative decision-making. Was taken as support the Audit Report Annual Accounts No. 201305863 and form presented tools that assist the management in the management process of decision making. The research universe consists of managers of IFES that live the bureaucratic routine of this educational institution, which enables a perception of inter-professional relationships with the AUDIN (Internal Audit). Data collection was done through a questionnaire, focused on managers' perception of how auditing is conducted in IFES and, parallel, gather information able to equip AUDIN with the tools capable to assist in administrative advice. The research suggests that Internal Audit and managers incorporate different kinds of knowledge to obtain a better performance compared to the demands of Internal and External Control. Over the years, the followup audits of the management of IFES target to act in real time over the actions of management and the potential positive and negative effects. A significant accumulation of recommendations, which indicates the presence of possible failures in the management of this institute was observed. Therefore, the survey showed results that put the Internal Audit at the margin of the management process of IFES |
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Coelho Junior, Thalmo de PaivaSilva Neto, Abdo Dias daSoares, Marison LuizFrancisco, Antonio Carlos de2015-01-05T18:50:34Z2015-01-05T18:50:34Z2014-11-212014-11-21Through this work, it was possible to detect the accumulation of recommendations, which could possibly indicate the presence of failures in management. Thus the aim of this study is to investigate the causes and proposing solutions that contribute to the fulfillment of outstanding recommendations and the improvement of administrative decision-making. Was taken as support the Audit Report Annual Accounts No. 201305863 and form presented tools that assist the management in the management process of decision making. The research universe consists of managers of IFES that live the bureaucratic routine of this educational institution, which enables a perception of inter-professional relationships with the AUDIN (Internal Audit). Data collection was done through a questionnaire, focused on managers' perception of how auditing is conducted in IFES and, parallel, gather information able to equip AUDIN with the tools capable to assist in administrative advice. The research suggests that Internal Audit and managers incorporate different kinds of knowledge to obtain a better performance compared to the demands of Internal and External Control. Over the years, the followup audits of the management of IFES target to act in real time over the actions of management and the potential positive and negative effects. A significant accumulation of recommendations, which indicates the presence of possible failures in the management of this institute was observed. Therefore, the survey showed results that put the Internal Audit at the margin of the management process of IFESPor intermédio deste trabalho, foi possível detectar o acúmulo de recomendações, o que possivelmente possa indicar a presença de falhas na gestão. Dessa forma o objetivo deste trabalho é investigar as causas e propor soluções que contribuam para o atendimento das recomendações pendentes e para a melhoria de tomada de decisões administrativas. Tomou-se como apoio o Relatório de Auditoria Anual de Contas nº 201305863 e forma apresentadas ferramentas que auxiliem a gestão no processo gerencial de tomadas de decisões. O universo pesquisado compõe-se dos gestores do IFES, que vivem a rotina burocrática dessa instituição de ensino, o que possibilita obter uma percepção do inter-relacionamento profissional junto à AUDIN (Auditoria Interna). A coleta de dados foi feita por meio de questionário, tendo foco na percepção dos gestores de como os trabalhos de auditoria são realizados no IFES, e, paralelamente, buscou informações capazes de municiar a AUDIN com ferramentas capazes de melhor auxiliar no assessoramento administrativo. A pesquisa sugere que a Auditoria Interna e os gestores incorporem diversos conhecimentos para se obter um melhor desempenho frente às demandas do controle interno e externo. Foi observado um acúmulo significativo de recomendações, o que indica a presença de possíveis falhas na gestão do referido órgão. 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dc.title.none.fl_str_mv |
Auditoria e gestão : um estudo de caso dos trabalhos auditoriais realizados no IFES |
title |
Auditoria e gestão : um estudo de caso dos trabalhos auditoriais realizados no IFES |
spellingShingle |
Auditoria e gestão : um estudo de caso dos trabalhos auditoriais realizados no IFES Silva Neto, Abdo Dias da Auditoria Governamental Administração Pública Finanças públicas-Auditoria Burocracia Auditoria interna Indicadores Gestão do conhecimento Finanças públicas - Auditoria 35 |
title_short |
Auditoria e gestão : um estudo de caso dos trabalhos auditoriais realizados no IFES |
title_full |
Auditoria e gestão : um estudo de caso dos trabalhos auditoriais realizados no IFES |
title_fullStr |
Auditoria e gestão : um estudo de caso dos trabalhos auditoriais realizados no IFES |
title_full_unstemmed |
Auditoria e gestão : um estudo de caso dos trabalhos auditoriais realizados no IFES |
title_sort |
Auditoria e gestão : um estudo de caso dos trabalhos auditoriais realizados no IFES |
author |
Silva Neto, Abdo Dias da |
author_facet |
Silva Neto, Abdo Dias da |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Coelho Junior, Thalmo de Paiva |
dc.contributor.author.fl_str_mv |
Silva Neto, Abdo Dias da |
dc.contributor.referee1.fl_str_mv |
Soares, Marison Luiz |
dc.contributor.referee2.fl_str_mv |
Francisco, Antonio Carlos de |
contributor_str_mv |
Coelho Junior, Thalmo de Paiva Soares, Marison Luiz Francisco, Antonio Carlos de |
dc.subject.por.fl_str_mv |
Auditoria Governamental |
topic |
Auditoria Governamental Administração Pública Finanças públicas-Auditoria Burocracia Auditoria interna Indicadores Gestão do conhecimento Finanças públicas - Auditoria 35 |
dc.subject.cnpq.fl_str_mv |
Administração Pública |
dc.subject.br-rjbn.none.fl_str_mv |
Finanças públicas-Auditoria Burocracia Auditoria interna Indicadores Gestão do conhecimento Finanças públicas - Auditoria |
dc.subject.udc.none.fl_str_mv |
35 |
description |
Through this work, it was possible to detect the accumulation of recommendations, which could possibly indicate the presence of failures in management. Thus the aim of this study is to investigate the causes and proposing solutions that contribute to the fulfillment of outstanding recommendations and the improvement of administrative decision-making. Was taken as support the Audit Report Annual Accounts No. 201305863 and form presented tools that assist the management in the management process of decision making. The research universe consists of managers of IFES that live the bureaucratic routine of this educational institution, which enables a perception of inter-professional relationships with the AUDIN (Internal Audit). Data collection was done through a questionnaire, focused on managers' perception of how auditing is conducted in IFES and, parallel, gather information able to equip AUDIN with the tools capable to assist in administrative advice. The research suggests that Internal Audit and managers incorporate different kinds of knowledge to obtain a better performance compared to the demands of Internal and External Control. Over the years, the followup audits of the management of IFES target to act in real time over the actions of management and the potential positive and negative effects. A significant accumulation of recommendations, which indicates the presence of possible failures in the management of this institute was observed. Therefore, the survey showed results that put the Internal Audit at the margin of the management process of IFES |
publishDate |
2014 |
dc.date.submitted.none.fl_str_mv |
2014-11-21 |
dc.date.issued.fl_str_mv |
2014-11-21 |
dc.date.accessioned.fl_str_mv |
2015-01-05T18:50:34Z |
dc.date.available.fl_str_mv |
2015-01-05T18:50:34Z |
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.uri.fl_str_mv |
http://repositorio.ufes.br/handle/10/1255 |
url |
http://repositorio.ufes.br/handle/10/1255 |
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.format.none.fl_str_mv |
Text |
dc.publisher.none.fl_str_mv |
Universidade Federal do Espírito Santo Mestrado Profissional em Gestão Pública |
dc.publisher.program.fl_str_mv |
Programa de Pós-Graduação em Gestão Pública |
dc.publisher.initials.fl_str_mv |
UFES |
dc.publisher.country.fl_str_mv |
BR |
dc.publisher.department.fl_str_mv |
Centro de Ciências Jurídicas e Econômicas |
publisher.none.fl_str_mv |
Universidade Federal do Espírito Santo Mestrado Profissional em Gestão Pública |
dc.source.none.fl_str_mv |
reponame:Repositório Institucional da Universidade Federal do Espírito Santo (riUfes) instname:Universidade Federal do Espírito Santo (UFES) instacron:UFES |
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Universidade Federal do Espírito Santo (UFES) |
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UFES |
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UFES |
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Repositório Institucional da Universidade Federal do Espírito Santo (riUfes) |
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Repositório Institucional da Universidade Federal do Espírito Santo (riUfes) |
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