A ado??o de controles internos como mecanismos de governan?a e de accountability em organiza??es p?blicas

• Autor(a) principal: Araujo, Danielle Silva de
• Data de Publicação: 2019
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UFRRJ
• Texto Completo: https://tede.ufrrj.br/jspui/handle/jspui/5653
• topic: administra??o p?blica; governan?a p?blica; auditoria; accountability; controle; teoria da ag?ncia; public administration; public governance; audit; accountability; control; agency theory; Administra??o

Governance is taking a very important role on the world stage. Governance propositions have been frequent in organizations so that the desired results can be achieved. This research is based on the approach to governance and the view of managers participating in the IFRJ governance structure, of servants contemplated with controls adopted from the CGU audit recommendation and managers, to examine whether audit recommendations are adopted as control mechanism, considering governance functions, agency theory, accountability, control and audit. The results highlight that the governance functions are not fully pursued and that the recommendations issued contribute to the adoption of internal controls. From the results of the study it was also possible to identify the internal factors that influenced the adoption of audit recommendations, namely: industry experience, manager's dedication to the recommendation issued, senior management's assistance in meeting the recommendation. , the creation of the sector to support governance, the increase in the number of employees after the contest, planning, collaboration, reflection / willingness of the manager about the importance of adopting the recommended recommendation. The factors that influenced the non-adoption of the recommendations were identified as slowness, lack of commitment, high turnover, lack of history, time, lack of servers, low proactivity, geographical distribution, lack of uniformity and interpersonal relationships. The internal factors that influenced the non-implementation of internal controls prior to the CGU audit were identified by the survey as the insufficient number of crowded servers in the industry, lack of training, lack of transition and the absence of a guideline to follow. The results also indicate that the governance practices pursued by the recommendations issued to the IFRJ by the CGU aim to provide conditions for improving internal audit, accountability and transparency, cross-organizational alignment, principles and behaviors and the governance system. The management propositions pursued by the CGU's recommendations with the highest incidence were: to ensure compliance with regulations, to review and report on the progress of actions and to ensure administrative efficiency. The practices of maintaining communication with stakeholders, measuring performance and learning were also pursued, albeit to a lesser extent.