Análise das fragilidades dos institutos federais de educação em relação ao risco de fraude e corrupção
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da UFPB |
Texto Completo: | https://repositorio.ufpb.br/jspui/handle/123456789/28454 |
Resumo: | This research aims to analyze the weaknesses of the Federal Institutes of Education, Science and Technology in relation to the fraud and corruption risk. The general objective was to measure the fragility of the Federal Institutes concerning the fraud and corruption risk by means of the Public Sector Purchasing Power risk factor in twenty-seven (27) Federal Institutes of Education comprising the financial years from 2013 to 2017. Our theoretical basis was centered on official documents, such as Decrees, Laws, Judgments of the Federal Court of Accounts (TCU) and bibliographic bases related to the theme. We approached the historical aspect of the theme – combating fraud and corruption in Brazil and in the world – and presented the main concepts inherent to this discussion. The research regarding its purpose is classified as an applied and descriptive survey. It is applied due to the motivation and need to solve a concrete and immediate problem, in addition to being descriptive, since its primary objective was to describe how the Purchasing Power (PP) affects the vulnerability of public organizations in relation to the fraud and corruption risk. The research has a qualitative and at the same time a quantitative approach based on documents. The results found in the research indicate that the Federal Institutes of Education are exposed to the fraud and corruption risk, considering the degree of the Purchasing Power risk factor. It was realized that of the twenty-seven (27) evaluated federal public organizations, three (03) have susceptibility to fraud and corruption at the Very High level, thirteen (13) have a High level of susceptibility to fraud and corruption and eleven (11) ) of Intermediate level. Nineteen (19) have the Public Sector Purchasing Power risk factor at the Very High level and eight (08) have the risk factor at the High level. It was noticed that most of the surveyed organizations have a low capacity to prevent the emergence of new cases of fraud and corruption. They also have a low capacity to identify, investigate and correct cases that are occurring, improve and/or update their controls periodically. Another point that we highlighted was the high susceptibility to fraud and corruption in the surveyed organizations, due to the low adherence of those organizations to the good practices listed in the TCU's “Fraud and Corruption Combat Framework”. Finally, to alter the scenario, we suggest a change in the researched organizations, the construction of protective barriers for situations of fraud and corruption occurrences compatible with those of developed countries and proportionally to their Purchasing Power risk factor. Public organizations must implement good practices to combat these crimes, in addition to selecting leaders with profiles compatible with the complexity of the position they occupy and the organization which they belong to. It is imperative that these organizations work in partnership with the State control bodies to monitor the implementation of good practices, over the next few years, in the surveyed organizations. |
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Análise das fragilidades dos institutos federais de educação em relação ao risco de fraude e corrupçãoEnsino superior - AvaliaçãoSetor público - CorrupçãoSetor público - Poder de compraInstituto Federal de Educação Ciência e TecnologiaRiscoFraudePublic Sector Purchasing PowerRiskFraudCorruptionGovernanceIntegrityFederal InstituteCNPQ::CIENCIAS HUMANAS::EDUCACAOThis research aims to analyze the weaknesses of the Federal Institutes of Education, Science and Technology in relation to the fraud and corruption risk. The general objective was to measure the fragility of the Federal Institutes concerning the fraud and corruption risk by means of the Public Sector Purchasing Power risk factor in twenty-seven (27) Federal Institutes of Education comprising the financial years from 2013 to 2017. Our theoretical basis was centered on official documents, such as Decrees, Laws, Judgments of the Federal Court of Accounts (TCU) and bibliographic bases related to the theme. We approached the historical aspect of the theme – combating fraud and corruption in Brazil and in the world – and presented the main concepts inherent to this discussion. The research regarding its purpose is classified as an applied and descriptive survey. It is applied due to the motivation and need to solve a concrete and immediate problem, in addition to being descriptive, since its primary objective was to describe how the Purchasing Power (PP) affects the vulnerability of public organizations in relation to the fraud and corruption risk. The research has a qualitative and at the same time a quantitative approach based on documents. The results found in the research indicate that the Federal Institutes of Education are exposed to the fraud and corruption risk, considering the degree of the Purchasing Power risk factor. It was realized that of the twenty-seven (27) evaluated federal public organizations, three (03) have susceptibility to fraud and corruption at the Very High level, thirteen (13) have a High level of susceptibility to fraud and corruption and eleven (11) ) of Intermediate level. Nineteen (19) have the Public Sector Purchasing Power risk factor at the Very High level and eight (08) have the risk factor at the High level. It was noticed that most of the surveyed organizations have a low capacity to prevent the emergence of new cases of fraud and corruption. They also have a low capacity to identify, investigate and correct cases that are occurring, improve and/or update their controls periodically. Another point that we highlighted was the high susceptibility to fraud and corruption in the surveyed organizations, due to the low adherence of those organizations to the good practices listed in the TCU's “Fraud and Corruption Combat Framework”. Finally, to alter the scenario, we suggest a change in the researched organizations, the construction of protective barriers for situations of fraud and corruption occurrences compatible with those of developed countries and proportionally to their Purchasing Power risk factor. Public organizations must implement good practices to combat these crimes, in addition to selecting leaders with profiles compatible with the complexity of the position they occupy and the organization which they belong to. It is imperative that these organizations work in partnership with the State control bodies to monitor the implementation of good practices, over the next few years, in the surveyed organizations.NenhumaO propósito desta pesquisa é analisar as fragilidades dos Institutos Federais de Educação, Ciência e Tecnologia em relação ao risco de fraude e corrupção. O objetivo geral foi mensurar a fragilidade dos Institutos Federais em relação ao risco de fraude e corrupção através do fator de risco o Poder de Compra do Setor Público em vinte e sete (27) Institutos Federais de Educação compreendendo os exercícios financeiros de 2013 a 2017. Nossa base de pesquisa foi em documentos oficiais, como Decretos, Leis, Acórdãos do Tribunal de Contas da União (TCU) e bases bibliográficas relativas à temática. Discorremos sobre o aspecto histórico do tema – combate à fraude e à corrupção no Brasil e no mundo - e apresentamos os principais conceitos inerentes a esta discussão. A pesquisa quanto à sua finalidade se classifica como uma investigação aplicada e descritiva. Aplicada pela motivação e necessidade de se resolver um problema concreto e imediato, além de ser descritiva, pois seu objetivo primordial foi descrever como o Poder de Compra (PC) afeta a vulnerabilidade das organizações públicas em relação ao risco de fraude e corrupção. A pesquisa tem uma abordagem qualitativa e ao mesmo tempo quantitativa com base documental. Os resultados encontrados na pesquisa apontam que os Institutos Federais de Educação estão expostos aos riscos de fraude e corrupção, considerando o grau do fator de risco o Poder de Compra. Constatou-se que das vinte e sete (27) organizações públicas federais avaliadas, três (03) possuem suscetibilidade à fraude e à corrupção no nível Muito Alto, treze (13) possuem o nível Alto de suscetibilidade à fraude e à corrupção e onze (11) de nível Intermediário. Sendo que dezenove (19) possuem o fator de risco o Poder de Compra do Setor Público no nível Muito Alto e oito (08) possuem o fator de risco no nível Alto. Percebeu-se que a maior parte das organizações pesquisadas possui baixa capacidade de prevenir o surgimento de novos casos de fraude e corrupção. Possui também baixa capacidade para identificar, investigar e corrigir os casos que estejam ocorrendo, aprimorar e/ou atualizar seus controles periodicamente. Outro ponto que destacamos foi a alta suscetibilidade à fraude e à corrupção nas organizações pesquisadas, decorrente da baixa aderência daquelas organizações às boas práticas elencadas no “Referencial de Combate à Fraude e à Corrupção” do TCU. Por fim, para mudar o cenário, sugerimos mudança nas organizações pesquisadas, a construção de barreiras protetivas para situações de ocorrências à fraude e à corrupção compatíveis com as de países desenvolvidos e proporcionalmente ao seu fator de risco Poder de Compra. As organizações públicas devem implementar boas práticas de combate a esses ilícitos, além de selecionar líderes com perfis compatíveis com a complexidade do cargo que ocupam e da organização a que pertencem. É mister que estas organizações trabalhem em parceria com os órgãos de controle do Estado para acompanhar a implementação das boas práticas, ao longo dos próximos anos, nas organizações pesquisadas.Universidade Federal da ParaíbaBrasilEducaçãoMestrado Profissional em Políticas Públicas, Gestão e Avaliação da EducaçãoUFPBAraújo, Rhoberta Santana dehttp://lattes.cnpq.br/7360901793592230Marques Neto, Kleber Cruz2023-09-20T14:29:03Z2023-05-222023-09-20T14:29:03Z2023-02-28info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesishttps://repositorio.ufpb.br/jspui/handle/123456789/28454porAttribution-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nd/3.0/br/info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UFPBinstname:Universidade Federal da Paraíba (UFPB)instacron:UFPB2023-09-21T06:05:25Zoai:repositorio.ufpb.br:123456789/28454Biblioteca Digital de Teses e Dissertaçõeshttps://repositorio.ufpb.br/PUBhttp://tede.biblioteca.ufpb.br:8080/oai/requestdiretoria@ufpb.br|| diretoria@ufpb.bropendoar:2023-09-21T06:05:25Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB)false |
dc.title.none.fl_str_mv |
Análise das fragilidades dos institutos federais de educação em relação ao risco de fraude e corrupção |
title |
Análise das fragilidades dos institutos federais de educação em relação ao risco de fraude e corrupção |
spellingShingle |
Análise das fragilidades dos institutos federais de educação em relação ao risco de fraude e corrupção Marques Neto, Kleber Cruz Ensino superior - Avaliação Setor público - Corrupção Setor público - Poder de compra Instituto Federal de Educação Ciência e Tecnologia Risco Fraude Public Sector Purchasing Power Risk Fraud Corruption Governance Integrity Federal Institute CNPQ::CIENCIAS HUMANAS::EDUCACAO |
title_short |
Análise das fragilidades dos institutos federais de educação em relação ao risco de fraude e corrupção |
title_full |
Análise das fragilidades dos institutos federais de educação em relação ao risco de fraude e corrupção |
title_fullStr |
Análise das fragilidades dos institutos federais de educação em relação ao risco de fraude e corrupção |
title_full_unstemmed |
Análise das fragilidades dos institutos federais de educação em relação ao risco de fraude e corrupção |
title_sort |
Análise das fragilidades dos institutos federais de educação em relação ao risco de fraude e corrupção |
author |
Marques Neto, Kleber Cruz |
author_facet |
Marques Neto, Kleber Cruz |
author_role |
author |
dc.contributor.none.fl_str_mv |
Araújo, Rhoberta Santana de http://lattes.cnpq.br/7360901793592230 |
dc.contributor.author.fl_str_mv |
Marques Neto, Kleber Cruz |
dc.subject.por.fl_str_mv |
Ensino superior - Avaliação Setor público - Corrupção Setor público - Poder de compra Instituto Federal de Educação Ciência e Tecnologia Risco Fraude Public Sector Purchasing Power Risk Fraud Corruption Governance Integrity Federal Institute CNPQ::CIENCIAS HUMANAS::EDUCACAO |
topic |
Ensino superior - Avaliação Setor público - Corrupção Setor público - Poder de compra Instituto Federal de Educação Ciência e Tecnologia Risco Fraude Public Sector Purchasing Power Risk Fraud Corruption Governance Integrity Federal Institute CNPQ::CIENCIAS HUMANAS::EDUCACAO |
description |
This research aims to analyze the weaknesses of the Federal Institutes of Education, Science and Technology in relation to the fraud and corruption risk. The general objective was to measure the fragility of the Federal Institutes concerning the fraud and corruption risk by means of the Public Sector Purchasing Power risk factor in twenty-seven (27) Federal Institutes of Education comprising the financial years from 2013 to 2017. Our theoretical basis was centered on official documents, such as Decrees, Laws, Judgments of the Federal Court of Accounts (TCU) and bibliographic bases related to the theme. We approached the historical aspect of the theme – combating fraud and corruption in Brazil and in the world – and presented the main concepts inherent to this discussion. The research regarding its purpose is classified as an applied and descriptive survey. It is applied due to the motivation and need to solve a concrete and immediate problem, in addition to being descriptive, since its primary objective was to describe how the Purchasing Power (PP) affects the vulnerability of public organizations in relation to the fraud and corruption risk. The research has a qualitative and at the same time a quantitative approach based on documents. The results found in the research indicate that the Federal Institutes of Education are exposed to the fraud and corruption risk, considering the degree of the Purchasing Power risk factor. It was realized that of the twenty-seven (27) evaluated federal public organizations, three (03) have susceptibility to fraud and corruption at the Very High level, thirteen (13) have a High level of susceptibility to fraud and corruption and eleven (11) ) of Intermediate level. Nineteen (19) have the Public Sector Purchasing Power risk factor at the Very High level and eight (08) have the risk factor at the High level. It was noticed that most of the surveyed organizations have a low capacity to prevent the emergence of new cases of fraud and corruption. They also have a low capacity to identify, investigate and correct cases that are occurring, improve and/or update their controls periodically. Another point that we highlighted was the high susceptibility to fraud and corruption in the surveyed organizations, due to the low adherence of those organizations to the good practices listed in the TCU's “Fraud and Corruption Combat Framework”. Finally, to alter the scenario, we suggest a change in the researched organizations, the construction of protective barriers for situations of fraud and corruption occurrences compatible with those of developed countries and proportionally to their Purchasing Power risk factor. Public organizations must implement good practices to combat these crimes, in addition to selecting leaders with profiles compatible with the complexity of the position they occupy and the organization which they belong to. It is imperative that these organizations work in partnership with the State control bodies to monitor the implementation of good practices, over the next few years, in the surveyed organizations. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-09-20T14:29:03Z 2023-05-22 2023-09-20T14:29:03Z 2023-02-28 |
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.ufpb.br/jspui/handle/123456789/28454 |
url |
https://repositorio.ufpb.br/jspui/handle/123456789/28454 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
Attribution-NoDerivs 3.0 Brazil http://creativecommons.org/licenses/by-nd/3.0/br/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Attribution-NoDerivs 3.0 Brazil http://creativecommons.org/licenses/by-nd/3.0/br/ |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
Universidade Federal da Paraíba Brasil Educação Mestrado Profissional em Políticas Públicas, Gestão e Avaliação da Educação UFPB |
publisher.none.fl_str_mv |
Universidade Federal da Paraíba Brasil Educação Mestrado Profissional em Políticas Públicas, Gestão e Avaliação da Educação UFPB |
dc.source.none.fl_str_mv |
reponame:Biblioteca Digital de Teses e Dissertações da UFPB instname:Universidade Federal da Paraíba (UFPB) instacron:UFPB |
instname_str |
Universidade Federal da Paraíba (UFPB) |
instacron_str |
UFPB |
institution |
UFPB |
reponame_str |
Biblioteca Digital de Teses e Dissertações da UFPB |
collection |
Biblioteca Digital de Teses e Dissertações da UFPB |
repository.name.fl_str_mv |
Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB) |
repository.mail.fl_str_mv |
diretoria@ufpb.br|| diretoria@ufpb.br |
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1801843013526224896 |