Governança pública na Universidade Federal de Sergipe: uma análise angular da relação entre auditoria interna, conselho universitário e alta gestão
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFS |
Texto Completo: | https://ri.ufs.br/jspui/handle/riufs/14062 |
Resumo: | The purpose of this study is to analyze in which aspects the relationship between the top administrative (University Council and senior management) and the Internal Audit / AUDINT of the Federal University of Sergipe / UFS is aligned with the guidelines proposed by public governance.The theoretical framework was structured in four parts: a brief history of the Brazilian public administration; Public governance - concepts and structuring elements; Internal audits in federal institutions of higher education; And applicability of public governance in UFS. The methodology applied was the single case study with a qualitative approach.The sources of research used were documentary analysis, direct observation and participant, analysis of records and interviews, and the data were analyzed by the Bardin technique.The International Professional Practices Framework / IPPF, developed by The Institute of Internal Auditor / IIA, was the technical model chosen for the comparison of process flows between Internal Audit and UFS. The results showed that:Internal REGIMENT of Internal Audit lack essential elements established by the IPPF (mission, responsibilities, impediments and free access to the University Council; the reporting flow of the audit reports is intended, mainly, to the managers of the institution, and the interaction between AUDINT and CONSU is precarious; the focus of AUDINT's activities is the institution's middle activities, only partially covering the strategic planning of the institution; There is an isolation between the actions of AUDINT and the top administrative, in particular of CONSU that does not use AUDINT's reports for strategic decision making.Given the need to improve the interaction between AUDINT and the UFS top administrative, a plan of action is presented, inspired by the guidelines governing public governance. |
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Araújo, Patrícia Tavares deLima, Rivaldo Sávio de Jesus2021-04-15T13:14:09Z2021-04-15T13:14:09Z2016-12-06ARAÚJO, Patrícia Tavares de. Governança pública na Universidade Federal de Sergipe: uma análise angular da relação entre auditoria interna, conselho universitário e alta gestão. 2016. 111 f. Dissertação (Mestrado Profissional em Administração Pública em Rede Nacional) - Universidade Federal de Sergipe. São Cristóvão, SE, 2016.https://ri.ufs.br/jspui/handle/riufs/14062The purpose of this study is to analyze in which aspects the relationship between the top administrative (University Council and senior management) and the Internal Audit / AUDINT of the Federal University of Sergipe / UFS is aligned with the guidelines proposed by public governance.The theoretical framework was structured in four parts: a brief history of the Brazilian public administration; Public governance - concepts and structuring elements; Internal audits in federal institutions of higher education; And applicability of public governance in UFS. The methodology applied was the single case study with a qualitative approach.The sources of research used were documentary analysis, direct observation and participant, analysis of records and interviews, and the data were analyzed by the Bardin technique.The International Professional Practices Framework / IPPF, developed by The Institute of Internal Auditor / IIA, was the technical model chosen for the comparison of process flows between Internal Audit and UFS. The results showed that:Internal REGIMENT of Internal Audit lack essential elements established by the IPPF (mission, responsibilities, impediments and free access to the University Council; the reporting flow of the audit reports is intended, mainly, to the managers of the institution, and the interaction between AUDINT and CONSU is precarious; the focus of AUDINT's activities is the institution's middle activities, only partially covering the strategic planning of the institution; There is an isolation between the actions of AUDINT and the top administrative, in particular of CONSU that does not use AUDINT's reports for strategic decision making.Given the need to improve the interaction between AUDINT and the UFS top administrative, a plan of action is presented, inspired by the guidelines governing public governance.O presente estudo tem por objetivo analisar em que aspectos a relação entre a cúpula administrativa (Conselho Universitário e alta gestão) e a Auditoria Interna/AUDINT da Universidade Federal de Sergipe/UFS alinha-se com as diretrizes propostas pela governança pública. O marco teórico foi estruturado em quatro partes: breve histórico da administração pública brasileira; governança pública – conceitos e elementos estruturantes; as auditorias internas nas instituições federais de ensino superior; e aplicabilidade da governança pública na UFS. A metodologia aplicada foi o estudo de caso único com abordagem qualitativa. As fontes de pesquisas utilizadas foram análise documental, observação direta e participante, análise de registros e realização de entrevistas, sendo os dados obtidos analisados pela técnica da Bardin. O modelo técnico eleito para comparação dos fluxos de processos entre Auditoria Interna e cúpula administrativa da UFS foi o International Professional Practices Framework/IPPF, desenvolvido pelo The Institute of Internal Auditor/IIA. Os resultados evidenciaram que: o regimento interno da Auditoria Interna carece de elementos essenciais estabelecidos pelo IPPF (missão, responsabilidades, impedimentos e livre acesso ao Conselho Universitário); o fluxo de reporte dos relatórios de auditoria é destinado, precipuamente aos gestores da instituição, sendo precária a interação entre AUDINT e CONSU; o foco da atuação da AUDINT são as atividades meio da instituição, cobrindo apenas de modo parcial o planejamento estratégico da instituição; existe um isolamento entre as ações da AUDINT e da cúpula administrativa, em especial do CONSU que não utiliza os relatórios da AUDINT para tomada de decisões estratégicas. Ante a necessidade de aprimoramento da interação entre a AUDINT e a cúpula administrativa da UFS, apresenta-se um plano de ações inspirado nas diretrizes que regem a governança pública.São Cristóvão, SEporAdministração públicaResponsabilidade educacionalEnsino superiorAuditoria internaAccountabilityPublic governanceCIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICAGovernança pública na Universidade Federal de Sergipe: uma análise angular da relação entre auditoria interna, conselho universitário e alta gestãoinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisPós-Graduação em Administração PúblicaUniversidade Federal de Sergipereponame:Repositório Institucional da UFSinstname:Universidade Federal de Sergipe (UFS)instacron:UFSinfo:eu-repo/semantics/openAccessTEXTPATRICIA_TAVARES_ARAÚJO.pdf.txtPATRICIA_TAVARES_ARAÚJO.pdf.txtExtracted texttext/plain257935https://ri.ufs.br/jspui/bitstream/riufs/14062/3/PATRICIA_TAVARES_ARA%c3%9aJO.pdf.txtb1f8d35574a4461409db8d965cbbfb2eMD53THUMBNAILPATRICIA_TAVARES_ARAÚJO.pdf.jpgPATRICIA_TAVARES_ARAÚJO.pdf.jpgGenerated Thumbnailimage/jpeg1280https://ri.ufs.br/jspui/bitstream/riufs/14062/4/PATRICIA_TAVARES_ARA%c3%9aJO.pdf.jpg19c88af027f7cc161d38aaad3909c5afMD54LICENSElicense.txtlicense.txttext/plain; charset=utf-81475https://ri.ufs.br/jspui/bitstream/riufs/14062/1/license.txt098cbbf65c2c15e1fb2e49c5d306a44cMD51ORIGINALPATRICIA_TAVARES_ARAÚJO.pdfPATRICIA_TAVARES_ARAÚJO.pdfapplication/pdf719915https://ri.ufs.br/jspui/bitstream/riufs/14062/2/PATRICIA_TAVARES_ARA%c3%9aJO.pdf246376f566b8e807369f5868a68ede33MD52riufs/140622022-02-08 16:04:48.56oai:ufs.br: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Repositório InstitucionalPUBhttps://ri.ufs.br/oai/requestrepositorio@academico.ufs.bropendoar:2022-02-08T19:04:48Repositório Institucional da UFS - Universidade Federal de Sergipe (UFS)false |
dc.title.pt_BR.fl_str_mv |
Governança pública na Universidade Federal de Sergipe: uma análise angular da relação entre auditoria interna, conselho universitário e alta gestão |
title |
Governança pública na Universidade Federal de Sergipe: uma análise angular da relação entre auditoria interna, conselho universitário e alta gestão |
spellingShingle |
Governança pública na Universidade Federal de Sergipe: uma análise angular da relação entre auditoria interna, conselho universitário e alta gestão Araújo, Patrícia Tavares de Administração pública Responsabilidade educacional Ensino superior Auditoria interna Accountability Public governance CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
title_short |
Governança pública na Universidade Federal de Sergipe: uma análise angular da relação entre auditoria interna, conselho universitário e alta gestão |
title_full |
Governança pública na Universidade Federal de Sergipe: uma análise angular da relação entre auditoria interna, conselho universitário e alta gestão |
title_fullStr |
Governança pública na Universidade Federal de Sergipe: uma análise angular da relação entre auditoria interna, conselho universitário e alta gestão |
title_full_unstemmed |
Governança pública na Universidade Federal de Sergipe: uma análise angular da relação entre auditoria interna, conselho universitário e alta gestão |
title_sort |
Governança pública na Universidade Federal de Sergipe: uma análise angular da relação entre auditoria interna, conselho universitário e alta gestão |
author |
Araújo, Patrícia Tavares de |
author_facet |
Araújo, Patrícia Tavares de |
author_role |
author |
dc.contributor.author.fl_str_mv |
Araújo, Patrícia Tavares de |
dc.contributor.advisor1.fl_str_mv |
Lima, Rivaldo Sávio de Jesus |
contributor_str_mv |
Lima, Rivaldo Sávio de Jesus |
dc.subject.por.fl_str_mv |
Administração pública Responsabilidade educacional Ensino superior Auditoria interna |
topic |
Administração pública Responsabilidade educacional Ensino superior Auditoria interna Accountability Public governance CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
dc.subject.eng.fl_str_mv |
Accountability Public governance |
dc.subject.cnpq.fl_str_mv |
CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
description |
The purpose of this study is to analyze in which aspects the relationship between the top administrative (University Council and senior management) and the Internal Audit / AUDINT of the Federal University of Sergipe / UFS is aligned with the guidelines proposed by public governance.The theoretical framework was structured in four parts: a brief history of the Brazilian public administration; Public governance - concepts and structuring elements; Internal audits in federal institutions of higher education; And applicability of public governance in UFS. The methodology applied was the single case study with a qualitative approach.The sources of research used were documentary analysis, direct observation and participant, analysis of records and interviews, and the data were analyzed by the Bardin technique.The International Professional Practices Framework / IPPF, developed by The Institute of Internal Auditor / IIA, was the technical model chosen for the comparison of process flows between Internal Audit and UFS. The results showed that:Internal REGIMENT of Internal Audit lack essential elements established by the IPPF (mission, responsibilities, impediments and free access to the University Council; the reporting flow of the audit reports is intended, mainly, to the managers of the institution, and the interaction between AUDINT and CONSU is precarious; the focus of AUDINT's activities is the institution's middle activities, only partially covering the strategic planning of the institution; There is an isolation between the actions of AUDINT and the top administrative, in particular of CONSU that does not use AUDINT's reports for strategic decision making.Given the need to improve the interaction between AUDINT and the UFS top administrative, a plan of action is presented, inspired by the guidelines governing public governance. |
publishDate |
2016 |
dc.date.issued.fl_str_mv |
2016-12-06 |
dc.date.accessioned.fl_str_mv |
2021-04-15T13:14:09Z |
dc.date.available.fl_str_mv |
2021-04-15T13:14:09Z |
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.citation.fl_str_mv |
ARAÚJO, Patrícia Tavares de. Governança pública na Universidade Federal de Sergipe: uma análise angular da relação entre auditoria interna, conselho universitário e alta gestão. 2016. 111 f. Dissertação (Mestrado Profissional em Administração Pública em Rede Nacional) - Universidade Federal de Sergipe. São Cristóvão, SE, 2016. |
dc.identifier.uri.fl_str_mv |
https://ri.ufs.br/jspui/handle/riufs/14062 |
identifier_str_mv |
ARAÚJO, Patrícia Tavares de. Governança pública na Universidade Federal de Sergipe: uma análise angular da relação entre auditoria interna, conselho universitário e alta gestão. 2016. 111 f. Dissertação (Mestrado Profissional em Administração Pública em Rede Nacional) - Universidade Federal de Sergipe. São Cristóvão, SE, 2016. |
url |
https://ri.ufs.br/jspui/handle/riufs/14062 |
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por |
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por |
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info:eu-repo/semantics/openAccess |
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openAccess |
dc.publisher.program.fl_str_mv |
Pós-Graduação em Administração Pública |
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Universidade Federal de Sergipe |
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