Mapeamento dos Processos de Auditoria Financeira no Tribunal de Contas do Estado de Mato Grosso do Sul
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFMS |
Texto Completo: | https://repositorio.ufms.br/handle/123456789/6613 |
Resumo: | Public organizations need to improve the provision of services by the public sector, especially in terms of transparency, reliability of information, the fight against corruption and control activities. This context includes financial audits carried out by the Courts of Auditors. This type of audit has been gaining ground in Brazil, not only because of the aforementioned agendas (including global ones), but also because of the demand from international organizations for the Courts of Auditors to adopt international standards for carrying out these audits in Brazil. Thus, the general objective of this study was to map the special-purpose financial audit processes carried out by the Independent Audit Commission (CAIN) of the Mato Grosso do Sul State Court of Auditors (TCE/MS), as an instrument for guaranteeing and monitoring the quality of the services provided. The proposed objective was achieved through from participant observation based on the use of qualitative and quantitative methods. Considering the complexity of understanding each process and sub-process of the work, given the minutiae of the activities involved, the financial audit macro-process was designed based on the division of its phases (planning - identification and assessment of risks; execution - responses to risks; and reporting - forming an opinion). It was possible to identify that the financial audit macro-process can be divided into five processes and three sub-processes. Although these workflow diagrams are based on the practice of the TCE/MS, they can be used by any of the 21 Courts of Auditors that carry out special-purpose financial audits in the country. |
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2023-10-09T15:04:40Z2023-10-09T15:04:40Z2023https://repositorio.ufms.br/handle/123456789/6613Public organizations need to improve the provision of services by the public sector, especially in terms of transparency, reliability of information, the fight against corruption and control activities. This context includes financial audits carried out by the Courts of Auditors. This type of audit has been gaining ground in Brazil, not only because of the aforementioned agendas (including global ones), but also because of the demand from international organizations for the Courts of Auditors to adopt international standards for carrying out these audits in Brazil. Thus, the general objective of this study was to map the special-purpose financial audit processes carried out by the Independent Audit Commission (CAIN) of the Mato Grosso do Sul State Court of Auditors (TCE/MS), as an instrument for guaranteeing and monitoring the quality of the services provided. The proposed objective was achieved through from participant observation based on the use of qualitative and quantitative methods. Considering the complexity of understanding each process and sub-process of the work, given the minutiae of the activities involved, the financial audit macro-process was designed based on the division of its phases (planning - identification and assessment of risks; execution - responses to risks; and reporting - forming an opinion). It was possible to identify that the financial audit macro-process can be divided into five processes and three sub-processes. Although these workflow diagrams are based on the practice of the TCE/MS, they can be used by any of the 21 Courts of Auditors that carry out special-purpose financial audits in the country.Frente às demandas da sociedade, as organizações públicas têm a necessidade de aprimoramento na prestação de serviços pelo setor público, principalmente na transparência, confiabilidade de informação, combate à corrupção e as atividades de controle. Nesse contexto se encontram as auditorias financeiras realizadas pelos Tribunais de Contas. Essa espécie de auditoria vem ganhando espaço no cenário brasileiro, não só pelas citadas agendas (inclusive globais), mas também pela exigência de organismos internacionais quanto a adoção, pelos Tribunais de Contas, às normas internacionais para a realização dessas auditorias no Brasil. Assim, o objetivo geral deste trabalho foi mapear os processos de auditoria financeira, com propósitos especiais, realizadas pela Comissão de Auditoria Independente (CAIN) do Tribunal de Contas do Estado de Mato Grosso do Sul (TCE/MS), como instrumento para se garantir e percorrer a qualidade dos serviços prestados. A partir da observação participante baseada no uso de métodos quali-quantitativos, foi possível alcançar o objetivo proposto. Considerando a complexidade de compreender cada processos e subprocesso do trabalho, vistos as minúcias das atividades envolvidas, o macroprocesso de auditoria financeira foi desenhado a partir da divisão de suas fases (planejamento – identificação e avaliação de riscos; execução - respostas aos riscos; e relatório - formação de opinião). Foi possível identificar que o macroprocesso auditoria financeira pode ser dividido em cinco processos e três subprocessos. Ainda que construídos a partir da prática realizada no âmbito do TCE/MS, estes diagramas dos fluxos de trabalho podem ser utilizados por qualquer um dos 21 Tribunais de Contas que realizam auditoria financeira para propósitos especiais no país.Fundação Universidade Federal de Mato Grosso do SulUFMSBrasilMapeamento de ProcessosBPMNAuditoria FinanceiraTribunais de Contas.Mapeamento dos Processos de Auditoria Financeira no Tribunal de Contas do Estado de Mato Grosso do Sulinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisJeovan de Carvalho FigueiredoLuísa Meinberg Cheadeinfo:eu-repo/semantics/openAccessporreponame:Repositório Institucional da UFMSinstname:Universidade Federal de Mato Grosso do Sul (UFMS)instacron:UFMSORIGINALtrabalho revisado.pdftrabalho revisado.pdfapplication/pdf4399193https://repositorio.ufms.br/bitstream/123456789/6613/-1/trabalho%20revisado.pdf9d3a942afb62d5dc8d67670563c019fcMD5-1123456789/66132023-10-09 11:04:40.787oai:repositorio.ufms.br:123456789/6613Repositório InstitucionalPUBhttps://repositorio.ufms.br/oai/requestri.prograd@ufms.bropendoar:21242023-10-09T15:04:40Repositório Institucional da UFMS - Universidade Federal de Mato Grosso do Sul (UFMS)false |
dc.title.pt_BR.fl_str_mv |
Mapeamento dos Processos de Auditoria Financeira no Tribunal de Contas do Estado de Mato Grosso do Sul |
title |
Mapeamento dos Processos de Auditoria Financeira no Tribunal de Contas do Estado de Mato Grosso do Sul |
spellingShingle |
Mapeamento dos Processos de Auditoria Financeira no Tribunal de Contas do Estado de Mato Grosso do Sul Luísa Meinberg Cheade Mapeamento de Processos BPMN Auditoria Financeira Tribunais de Contas. |
title_short |
Mapeamento dos Processos de Auditoria Financeira no Tribunal de Contas do Estado de Mato Grosso do Sul |
title_full |
Mapeamento dos Processos de Auditoria Financeira no Tribunal de Contas do Estado de Mato Grosso do Sul |
title_fullStr |
Mapeamento dos Processos de Auditoria Financeira no Tribunal de Contas do Estado de Mato Grosso do Sul |
title_full_unstemmed |
Mapeamento dos Processos de Auditoria Financeira no Tribunal de Contas do Estado de Mato Grosso do Sul |
title_sort |
Mapeamento dos Processos de Auditoria Financeira no Tribunal de Contas do Estado de Mato Grosso do Sul |
author |
Luísa Meinberg Cheade |
author_facet |
Luísa Meinberg Cheade |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Jeovan de Carvalho Figueiredo |
dc.contributor.author.fl_str_mv |
Luísa Meinberg Cheade |
contributor_str_mv |
Jeovan de Carvalho Figueiredo |
dc.subject.por.fl_str_mv |
Mapeamento de Processos BPMN Auditoria Financeira Tribunais de Contas. |
topic |
Mapeamento de Processos BPMN Auditoria Financeira Tribunais de Contas. |
description |
Public organizations need to improve the provision of services by the public sector, especially in terms of transparency, reliability of information, the fight against corruption and control activities. This context includes financial audits carried out by the Courts of Auditors. This type of audit has been gaining ground in Brazil, not only because of the aforementioned agendas (including global ones), but also because of the demand from international organizations for the Courts of Auditors to adopt international standards for carrying out these audits in Brazil. Thus, the general objective of this study was to map the special-purpose financial audit processes carried out by the Independent Audit Commission (CAIN) of the Mato Grosso do Sul State Court of Auditors (TCE/MS), as an instrument for guaranteeing and monitoring the quality of the services provided. The proposed objective was achieved through from participant observation based on the use of qualitative and quantitative methods. Considering the complexity of understanding each process and sub-process of the work, given the minutiae of the activities involved, the financial audit macro-process was designed based on the division of its phases (planning - identification and assessment of risks; execution - responses to risks; and reporting - forming an opinion). It was possible to identify that the financial audit macro-process can be divided into five processes and three sub-processes. Although these workflow diagrams are based on the practice of the TCE/MS, they can be used by any of the 21 Courts of Auditors that carry out special-purpose financial audits in the country. |
publishDate |
2023 |
dc.date.accessioned.fl_str_mv |
2023-10-09T15:04:40Z |
dc.date.available.fl_str_mv |
2023-10-09T15:04:40Z |
dc.date.issued.fl_str_mv |
2023 |
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 |
https://repositorio.ufms.br/handle/123456789/6613 |
url |
https://repositorio.ufms.br/handle/123456789/6613 |
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.publisher.none.fl_str_mv |
Fundação Universidade Federal de Mato Grosso do Sul |
dc.publisher.initials.fl_str_mv |
UFMS |
dc.publisher.country.fl_str_mv |
Brasil |
publisher.none.fl_str_mv |
Fundação Universidade Federal de Mato Grosso do Sul |
dc.source.none.fl_str_mv |
reponame:Repositório Institucional da UFMS instname:Universidade Federal de Mato Grosso do Sul (UFMS) instacron:UFMS |
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Universidade Federal de Mato Grosso do Sul (UFMS) |
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UFMS |
institution |
UFMS |
reponame_str |
Repositório Institucional da UFMS |
collection |
Repositório Institucional da UFMS |
bitstream.url.fl_str_mv |
https://repositorio.ufms.br/bitstream/123456789/6613/-1/trabalho%20revisado.pdf |
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Repositório Institucional da UFMS - Universidade Federal de Mato Grosso do Sul (UFMS) |
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ri.prograd@ufms.br |
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1807552858903543808 |