PROPOSTA DE UM MODELO DE CONTROLE INTERNO VOLTADO PARA AS FUNDAÇÕES DE APOIO ÀS UNIVERSIDADES

• Autor(a) principal: Benedetto, Patricia Christiane Machado
• Data de Publicação: 2013
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal Fluminense (RIUFF)
• Texto Completo: https://app.uff.br/riuff/handle/1/17446
• topic: Fundações de apoio; Universidades; Controladoria; Processos; Modelo de Controle Interno; Foundations of support, Universities, Controller, Process Model of Internal Control; CNPQ::ENGENHARIAS::ENGENHARIA DE PRODUCAO

Foundations supporting institutions are created in order to contribute to the development of universities. To play this role, in addition to the management and accountability of projects, you must meet the Legislation and Control Bodies. The present study aims to show the importance of internal control of the foundation "F". Thus, a survey of the actual situation through management processes, was conducted and subsequently sought to align the information obtained from the theoretical framework. The research was conducted via a case study, aiming to highlight the importance of taking into its organizational framework of internal control department. The model was based on an interview with an employee of the team, based on the experience and success of an association. It is noteworthy, finally, the development of a proposal for improvement and a new internal control model that works efficiently. Then, it follows that the controller must act in all areas preventively so that the objectives are met, aiming at the optimization of results and continuous improvement of the institution.