Controle interno: análise na Universidade Estadual da Paraíba, campus V, na perspectiva do planejamento estratégico e sua eficácia na gestão

• Autor(a) principal: Costa, Nathalya Reis Ferreira da
• Data de Publicação: 2018
• 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/123456789/12625
• topic: Controle interno; Gestão pública; Planejamento institucional; Internal control; Public administration; Institutional Planning; CNPQ::CIENCIAS HUMANAS::EDUCACAO

In recent years, it has been a prerequisite for public management to seek transparency in its actions and control its activities in order to achieve operational efficiency. The internal control tool emerges as a possibility for its implementation in governmental management, capable of inhibiting errors, power abuse and also administrative inefficiency. From this perspective, the funcion of internal control is to assist managers in achieving the institutional goals and strategic objectives. The main objective of the research was to analyze the internal control profile of the campus V of the State University of Paraíba and as secondary objectives, carry out an institutional diagnosis using the SWOT - Strengths, Weaknesses, Opportunities, Threats - matrix analysis tool; verify the instruments used for routines and internal administrative procedures; and describe the contributions of the tools of the internal control system for the execution of better public services. Methodologically, it is setted up as an exploratory and descriptive research. The theoretical basis was built from bibliographical and documentary research. As an instrument to collect data professors and technical-administrative servers was interviewed. The data collected from audio recordings were transcribed and transformed into narratives through Speechlogger Software. The research sought to analyze the internal control profile of the campus V/UEPB through the identification of the systems of internal control tools used by the servers. With the results we were able to build a SWOT matrix related to the campus V where we identified its strengths, weaknesses, opportunities and threats. The collected data also provided knowledge about the internal control tools and systems used by the servers, as well as suggestions and criticisms. The study is brought as a possibility to contribute with its results so that managers, especially those who work in the formulation of strategies, can identify with greater clarity the existing vulnerabilities in the institution and reflect on how to align the results pointed out in the research.