O controle interno como instrumento de gerenciamento na Universidade Federal do Pampa
Autor(a) principal: | |
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Data de Publicação: | 2012 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações do UFSM |
Texto Completo: | http://repositorio.ufsm.br/handle/1/4635 |
Resumo: | The Management of a Public Institution is buoyed by law and should serve only the public interest. It is for the government to oversee the administration bodies directly and indirectly make the internal monitoring of their activities and managers to define which instruments will be used for this. The function of internal control is to verify the performance of these activities within their own bodies, is to evaluate and indicate the need for possible fixes, aiming to keep them within the law and facilitating the achievement of institutional goals. The study of internal control instruments used at the Federal University of Pampa aimed to analyze the existing internal control instruments in Pro-Rectories this university and its applicability in the institutional context. In this sense, this research is characterized as a case study, descriptive and qualitative, having as main instruments used for data collection interviews and direct observation. Data were analyzed using the general technique based on theoretical propositions and specific analytical technique used was the construction of explanation. It was found that the Administrative Pro-Rectories UNIPAMPA use some systems of the Federal Government such as the Integrated Financial Management System (SIAFI), the Student Information System (SIE-HR Module) and mainly Excel spreadsheets to perform internal control at the University. It was identified that there is a demand for these pro-rectors for implementing an internal system for managing, integrating, and aggregating available the information, assisting in monitoring activities and, consequently, the internal control pro-rector. At the end, we conclude that current tools work only partially contribute to the internal control in the Administrative Pro-Rectories UNIPAMPA and, therefore, improvements and adaptations of the internal control system. The ideal instruments for effective internal control in the Administrative Pro-Rectories university internal management system are automated, integrated, able to provide reliable information and management reporting at the desired time, with internet capability to satisfactorily complete all the demand and the rectory; staff adequate number of qualified and trained to assume control activities. |
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2017-04-102017-04-102012-11-14NUNES, Eliane Pereira. Internal control as management tool at the Federal University of Pampa. 2012. 97 f. Dissertação (Mestrado em Administração) - Universidade Federal de Santa Maria, Santa Maria, 2012.http://repositorio.ufsm.br/handle/1/4635The Management of a Public Institution is buoyed by law and should serve only the public interest. It is for the government to oversee the administration bodies directly and indirectly make the internal monitoring of their activities and managers to define which instruments will be used for this. The function of internal control is to verify the performance of these activities within their own bodies, is to evaluate and indicate the need for possible fixes, aiming to keep them within the law and facilitating the achievement of institutional goals. The study of internal control instruments used at the Federal University of Pampa aimed to analyze the existing internal control instruments in Pro-Rectories this university and its applicability in the institutional context. In this sense, this research is characterized as a case study, descriptive and qualitative, having as main instruments used for data collection interviews and direct observation. Data were analyzed using the general technique based on theoretical propositions and specific analytical technique used was the construction of explanation. It was found that the Administrative Pro-Rectories UNIPAMPA use some systems of the Federal Government such as the Integrated Financial Management System (SIAFI), the Student Information System (SIE-HR Module) and mainly Excel spreadsheets to perform internal control at the University. It was identified that there is a demand for these pro-rectors for implementing an internal system for managing, integrating, and aggregating available the information, assisting in monitoring activities and, consequently, the internal control pro-rector. At the end, we conclude that current tools work only partially contribute to the internal control in the Administrative Pro-Rectories UNIPAMPA and, therefore, improvements and adaptations of the internal control system. The ideal instruments for effective internal control in the Administrative Pro-Rectories university internal management system are automated, integrated, able to provide reliable information and management reporting at the desired time, with internet capability to satisfactorily complete all the demand and the rectory; staff adequate number of qualified and trained to assume control activities.A Gestão de uma Instituição Pública é balizada pela legislação em vigor e deve atender exclusivamente ao interesse público. Cabe ao governo fiscalizar como os órgãos da administração direta e indireta fazem o acompanhamento interno de suas atividades e aos gestores definirem quais instrumentos serão utilizados para isso. A função do controle interno é verificar a execução dessas atividades dentro dos próprios órgãos, é avaliar e indicar a necessidade de possíveis correções, objetivando mantê-las dentro da lei e facilitando o alcance das metas institucionais. O estudo dos instrumentos de controle interno utilizados na Universidade Federal do Pampa objetivou analisar os instrumentos de controle interno existentes nas Pró-Reitorias desta universidade e a sua aplicabilidade no contexto institucional. Neste sentido, esta pesquisa caracteriza-se como um estudo de caso, descritivo e qualitativo, tendo utilizado como principais instrumentos de coleta de dados a entrevista e a observação direta. Os dados foram analisados utilizando a técnica geral baseada em proposições teóricas e a técnica de analítica específica utilizada foi a Construção da Explanação. Constatou-se que as Pró-Reitorias Administrativas da UNIPAMPA utilizam alguns sistemas do Governo Federal tais como o Sistema Integrado de Administração Financeira (SIAFI), o Sistema de Informações Estudantis (SIE-Módulo RH) e, principalmente, planilhas de Excel para realizar o controle interno na Universidade. Identificou-se que existe uma demanda dessas pró-reitorias pela implantação de um sistema interno de gestão, que integre, agregue e disponibilize as informações, auxiliando no acompanhamento das atividades e, consequentemente, no controle interno da pró-reitoria. Ao final, conclui-se que as atuais ferramentas de trabalho contribuem apenas parcialmente para o controle interno nas Pró-Reitorias Administrativas da UNIPAMPA e, por esse motivo, são necessárias melhorias e adaptações no sistema de controle interno. Os instrumentos ideais para efetivar o controle interno nas Pró-Reitorias Administrativas da universidade são sistema interno de gestão automatizado e integrado, capaz de proporcionar informações confiáveis e relatórios gerenciais no tempo desejado; internet com capacidade de suportar satisfatoriamente toda a demanda da reitoria e; pessoal em número adequado, qualificado e capacitado para assumir as atividades de controle.application/pdfporUniversidade Federal de Santa MariaPrograma de Pós-Graduação em AdministraçãoUFSMBRAdministraçãoControle internoInstrumentos de controleGestão públicaInternal controlControl instrumentsPublic managementCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAOO controle interno como instrumento de gerenciamento na Universidade Federal do PampaInternal control as management tool at the Federal University of Pampainfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisCoronel, Daniel Arrudahttp://lattes.cnpq.br/9265604274170933Bender Filho, Reisolihttp://lattes.cnpq.br/9794436610539367Carvalho, Fátima Marília Andrade dehttp://lattes.cnpq.br/3789209098478109http://lattes.cnpq.br/3736919670384053Nunes, Eliane Pereira600200000006400500300500300c5f7e145-5c80-4b8f-b8ac-11b990235657e5b2d941-f74d-4a96-816b-b0d9ea6f051eaba31154-6717-477d-af99-6e82af79f363c771293e-8911-4458-87e1-15c0b5e546e3info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações do UFSMinstname:Universidade Federal de Santa Maria (UFSM)instacron:UFSMORIGINALNUNES, ELIANE PEREIRA.pdfapplication/pdf418667http://repositorio.ufsm.br/bitstream/1/4635/1/NUNES%2c%20ELIANE%20PEREIRA.pdf0287e04dca754b905d3b1e0ffcfd5227MD51TEXTNUNES, ELIANE PEREIRA.pdf.txtNUNES, ELIANE PEREIRA.pdf.txtExtracted texttext/plain243310http://repositorio.ufsm.br/bitstream/1/4635/2/NUNES%2c%20ELIANE%20PEREIRA.pdf.txt34e8b15091c58c4a24353da0687a0865MD52THUMBNAILNUNES, ELIANE PEREIRA.pdf.jpgNUNES, ELIANE PEREIRA.pdf.jpgIM Thumbnailimage/jpeg4943http://repositorio.ufsm.br/bitstream/1/4635/3/NUNES%2c%20ELIANE%20PEREIRA.pdf.jpg39f58dd3b1e54612ea0f50881796e15dMD531/46352017-07-25 11:10:05.915oai:repositorio.ufsm.br:1/4635Biblioteca Digital de Teses e Dissertaçõeshttps://repositorio.ufsm.br/ONGhttps://repositorio.ufsm.br/oai/requestatendimento.sib@ufsm.br||tedebc@gmail.comopendoar:2017-07-25T14:10:05Biblioteca Digital de Teses e Dissertações do UFSM - Universidade Federal de Santa Maria (UFSM)false |
dc.title.por.fl_str_mv |
O controle interno como instrumento de gerenciamento na Universidade Federal do Pampa |
dc.title.alternative.eng.fl_str_mv |
Internal control as management tool at the Federal University of Pampa |
title |
O controle interno como instrumento de gerenciamento na Universidade Federal do Pampa |
spellingShingle |
O controle interno como instrumento de gerenciamento na Universidade Federal do Pampa Nunes, Eliane Pereira Controle interno Instrumentos de controle Gestão pública Internal control Control instruments Public management CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO |
title_short |
O controle interno como instrumento de gerenciamento na Universidade Federal do Pampa |
title_full |
O controle interno como instrumento de gerenciamento na Universidade Federal do Pampa |
title_fullStr |
O controle interno como instrumento de gerenciamento na Universidade Federal do Pampa |
title_full_unstemmed |
O controle interno como instrumento de gerenciamento na Universidade Federal do Pampa |
title_sort |
O controle interno como instrumento de gerenciamento na Universidade Federal do Pampa |
author |
Nunes, Eliane Pereira |
author_facet |
Nunes, Eliane Pereira |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Coronel, Daniel Arruda |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/9265604274170933 |
dc.contributor.referee1.fl_str_mv |
Bender Filho, Reisoli |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/9794436610539367 |
dc.contributor.referee2.fl_str_mv |
Carvalho, Fátima Marília Andrade de |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/3789209098478109 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/3736919670384053 |
dc.contributor.author.fl_str_mv |
Nunes, Eliane Pereira |
contributor_str_mv |
Coronel, Daniel Arruda Bender Filho, Reisoli Carvalho, Fátima Marília Andrade de |
dc.subject.por.fl_str_mv |
Controle interno Instrumentos de controle Gestão pública |
topic |
Controle interno Instrumentos de controle Gestão pública Internal control Control instruments Public management CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO |
dc.subject.eng.fl_str_mv |
Internal control Control instruments Public management |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO |
description |
The Management of a Public Institution is buoyed by law and should serve only the public interest. It is for the government to oversee the administration bodies directly and indirectly make the internal monitoring of their activities and managers to define which instruments will be used for this. The function of internal control is to verify the performance of these activities within their own bodies, is to evaluate and indicate the need for possible fixes, aiming to keep them within the law and facilitating the achievement of institutional goals. The study of internal control instruments used at the Federal University of Pampa aimed to analyze the existing internal control instruments in Pro-Rectories this university and its applicability in the institutional context. In this sense, this research is characterized as a case study, descriptive and qualitative, having as main instruments used for data collection interviews and direct observation. Data were analyzed using the general technique based on theoretical propositions and specific analytical technique used was the construction of explanation. It was found that the Administrative Pro-Rectories UNIPAMPA use some systems of the Federal Government such as the Integrated Financial Management System (SIAFI), the Student Information System (SIE-HR Module) and mainly Excel spreadsheets to perform internal control at the University. It was identified that there is a demand for these pro-rectors for implementing an internal system for managing, integrating, and aggregating available the information, assisting in monitoring activities and, consequently, the internal control pro-rector. At the end, we conclude that current tools work only partially contribute to the internal control in the Administrative Pro-Rectories UNIPAMPA and, therefore, improvements and adaptations of the internal control system. The ideal instruments for effective internal control in the Administrative Pro-Rectories university internal management system are automated, integrated, able to provide reliable information and management reporting at the desired time, with internet capability to satisfactorily complete all the demand and the rectory; staff adequate number of qualified and trained to assume control activities. |
publishDate |
2012 |
dc.date.issued.fl_str_mv |
2012-11-14 |
dc.date.accessioned.fl_str_mv |
2017-04-10 |
dc.date.available.fl_str_mv |
2017-04-10 |
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 |
NUNES, Eliane Pereira. Internal control as management tool at the Federal University of Pampa. 2012. 97 f. Dissertação (Mestrado em Administração) - Universidade Federal de Santa Maria, Santa Maria, 2012. |
dc.identifier.uri.fl_str_mv |
http://repositorio.ufsm.br/handle/1/4635 |
identifier_str_mv |
NUNES, Eliane Pereira. Internal control as management tool at the Federal University of Pampa. 2012. 97 f. Dissertação (Mestrado em Administração) - Universidade Federal de Santa Maria, Santa Maria, 2012. |
url |
http://repositorio.ufsm.br/handle/1/4635 |
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por |
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400 500 300 500 300 |
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UFSM |
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