Analysis of the perception of auditors from a federal public network HEI concerning the institutionalization of internal control practices

Detalhes bibliográficos
Autor(a) principal: Araújo, Davi Jônatas Cunha
Data de Publicação: 2024
Outros Autores: Araújo, Sheila Alice Gajadhar
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/34955
Resumo: Purpose: To analyse the perception of auditors from a federal public network HEI on the institutionalization of internal control practices. Methodology: The questionnaire was administered to internal auditors from a federal public network HEI, and the content of their answers was analysed using Iramuteq® software. The software resources used were factor analysis, similarity analysis and word clouds. These resources served to capture the intended meanings in the set of answers of the three research participants and how their words are associated with the institutionalization of control practices. Results: The auditors presented a more critical perception of the institutionalization process in the sedimentation phase of internal control practices, although they reported aspects that confirm actions corresponding to all phases of this process in the focal HEI. Contributions of the Study: This study confirms that internal auditors from a public HEI in the federal network better perceive the practices of internal control when they are in the sedimentation phase, which influences their evaluation of these university practices.
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spelling Analysis of the perception of auditors from a federal public network HEI concerning the institutionalization of internal control practicesAnalysis of the perception of auditors from a federal public network HEI concerning the institutionalization of internal control practicesAnalysis of the perception of auditors from a federal public network HEI concerning the institutionalization of internal control practicesPerception, Auditors, Institutionalization, Practices, Internal Control.Analysis of the perception of auditors from a federal publicPercepción, Auditores, Institucionalización, Prácticas, Control interno.Percepção, Auditores, Institucionalização, Práticas, Controle Interno.Purpose: To analyse the perception of auditors from a federal public network HEI on the institutionalization of internal control practices. Methodology: The questionnaire was administered to internal auditors from a federal public network HEI, and the content of their answers was analysed using Iramuteq® software. The software resources used were factor analysis, similarity analysis and word clouds. These resources served to capture the intended meanings in the set of answers of the three research participants and how their words are associated with the institutionalization of control practices. Results: The auditors presented a more critical perception of the institutionalization process in the sedimentation phase of internal control practices, although they reported aspects that confirm actions corresponding to all phases of this process in the focal HEI. Contributions of the Study: This study confirms that internal auditors from a public HEI in the federal network better perceive the practices of internal control when they are in the sedimentation phase, which influences their evaluation of these university practices.Objetivo: Analizar la percepción de los auditores de una IES pública de la red federal sobre el proceso de institucionalización de las prácticas de control interno. Metodología: Se aplicó un cuestionario a los auditores internos de una IES pública de la red federal y se analizó el contenido de sus respuestas a través del software Iramuteq®. Los recursos de software utilizados fueron análisis factorial, análisis de similitud y nube de palabras. Estos recursos sirvieron para captar las intenciones de significado del conjunto de respuestas de los tres participantes de la investigación y cómo las palabras presentadas por ellos se asociaron con el proceso de institucionalización de las prácticas de control. Resultados: Los auditores presentaron una percepción más crítica del proceso de institucionalización en la fase de sedimentación de las prácticas de control interno, aunque relataron aspectos que confirman acciones correspondientes a todas las fases de este proceso en las IES investigadas. Contribuciones del Estudio: El estudio confirma que los auditores internos de una IES pública de la red federal perciben mejor las prácticas de control interno cuando están en la fase de sedimentación, lo que influye en la evaluación de estas prácticas en la universidad por ellos.Objetivo: Analisar a percepção de auditores de uma IES pública da rede federal acerca do processo de institucionalização de práticas de controle interno. Metodologia: Um questionário foi aplicado a auditores internos de uma IES pública da rede federal e o conteúdo de suas respostas analisado por meio do software Iramuteq®. Os recursos do software utilizados foram a análise fatorial, de similitudes e a nuvem de palavras. Esses recursos serviram para captar as intenções de sentido do conjunto de respostas dos três participantes da pesquisa e como as palavras apresentadas por eles estiveram associadas ao processo de institucionalização das práticas de controle. Resultados: Os auditores apresentaram uma percepção mais crítica do processo de institucionalização na fase da sedimentação das práticas de controle interno, apesar de terem se reportado a aspectos que confirmam ações correspondentes a todas as fases desse processo na IES pesquisada. Contribuições do Estudo: O estudo confirma que os auditores internos de uma IES pública da rede federal percebem melhor as práticas de controle interno quando estas se encontram em fase de sedimentação, o que influencia a avaliação dessas práticas na universidade por eles.Portal de Periódicos Eletrônicos da UFRN2024-01-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/3495510.21680/2176-9036.2024v16n1ID34955REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 No. 1 (2024): Jan./Jun.REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 Núm. 1 (2024): Jan./Jun.REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 16 n. 1 (2024): Jan./Jun.2176-903610.21680/2176-9036.2024v16n1reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNenghttps://periodicos.ufrn.br/ambiente/article/view/34955/18181Copyright (c) 2024 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036http://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessAraújo, Davi Jônatas Cunha Araújo, Sheila Alice Gajadhar 2024-01-05T11:16:46Zoai:periodicos.ufrn.br:article/34955Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2024-01-05T11:16:46Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv Analysis of the perception of auditors from a federal public network HEI concerning the institutionalization of internal control practices
Analysis of the perception of auditors from a federal public network HEI concerning the institutionalization of internal control practices
Analysis of the perception of auditors from a federal public network HEI concerning the institutionalization of internal control practices
title Analysis of the perception of auditors from a federal public network HEI concerning the institutionalization of internal control practices
spellingShingle Analysis of the perception of auditors from a federal public network HEI concerning the institutionalization of internal control practices
Araújo, Davi Jônatas Cunha
Perception, Auditors, Institutionalization, Practices, Internal Control.
Analysis of the perception of auditors from a federal public
Percepción, Auditores, Institucionalización, Prácticas, Control interno.
Percepção, Auditores, Institucionalização, Práticas, Controle Interno.
title_short Analysis of the perception of auditors from a federal public network HEI concerning the institutionalization of internal control practices
title_full Analysis of the perception of auditors from a federal public network HEI concerning the institutionalization of internal control practices
title_fullStr Analysis of the perception of auditors from a federal public network HEI concerning the institutionalization of internal control practices
title_full_unstemmed Analysis of the perception of auditors from a federal public network HEI concerning the institutionalization of internal control practices
title_sort Analysis of the perception of auditors from a federal public network HEI concerning the institutionalization of internal control practices
author Araújo, Davi Jônatas Cunha
author_facet Araújo, Davi Jônatas Cunha
Araújo, Sheila Alice Gajadhar
author_role author
author2 Araújo, Sheila Alice Gajadhar
author2_role author
dc.contributor.author.fl_str_mv Araújo, Davi Jônatas Cunha
Araújo, Sheila Alice Gajadhar
dc.subject.por.fl_str_mv Perception, Auditors, Institutionalization, Practices, Internal Control.
Analysis of the perception of auditors from a federal public
Percepción, Auditores, Institucionalización, Prácticas, Control interno.
Percepção, Auditores, Institucionalização, Práticas, Controle Interno.
topic Perception, Auditors, Institutionalization, Practices, Internal Control.
Analysis of the perception of auditors from a federal public
Percepción, Auditores, Institucionalización, Prácticas, Control interno.
Percepção, Auditores, Institucionalização, Práticas, Controle Interno.
description Purpose: To analyse the perception of auditors from a federal public network HEI on the institutionalization of internal control practices. Methodology: The questionnaire was administered to internal auditors from a federal public network HEI, and the content of their answers was analysed using Iramuteq® software. The software resources used were factor analysis, similarity analysis and word clouds. These resources served to capture the intended meanings in the set of answers of the three research participants and how their words are associated with the institutionalization of control practices. Results: The auditors presented a more critical perception of the institutionalization process in the sedimentation phase of internal control practices, although they reported aspects that confirm actions corresponding to all phases of this process in the focal HEI. Contributions of the Study: This study confirms that internal auditors from a public HEI in the federal network better perceive the practices of internal control when they are in the sedimentation phase, which influences their evaluation of these university practices.
publishDate 2024
dc.date.none.fl_str_mv 2024-01-02
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/34955
10.21680/2176-9036.2024v16n1ID34955
url https://periodicos.ufrn.br/ambiente/article/view/34955
identifier_str_mv 10.21680/2176-9036.2024v16n1ID34955
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/34955/18181
dc.rights.driver.fl_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
dc.source.none.fl_str_mv REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 No. 1 (2024): Jan./Jun.
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 Núm. 1 (2024): Jan./Jun.
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 16 n. 1 (2024): Jan./Jun.
2176-9036
10.21680/2176-9036.2024v16n1
reponame:Revista Ambiente Contábil
instname:Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN
instname_str Universidade Federal do Rio Grande do Norte (UFRN)
instacron_str UFRN
institution UFRN
reponame_str Revista Ambiente Contábil
collection Revista Ambiente Contábil
repository.name.fl_str_mv Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)
repository.mail.fl_str_mv ||prof.mauriciocsilva@gmail.com
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