Controle interno e controladoria na administração pública: estudo nas Universidades Federais Brasileiras

• Ano de defesa: 2011
• Autor(a) principal: Queiroz, Marly Alfaia Simões de
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Controle interno; Controladoria; Universidades federais brasileiras
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/29455

Currently, the Government is marked by lack of resources, while there is a greater demand by society with regard to accountability on the part of public officials, reflecting the need for the existence of a system of Internal Control more efficient in institutions like the Brazilian federal universities. Therefore, it constitutes objective of this research to analyze the activities and functions of internal control units or the Controllership Brazilian federal universities, outlining the predominant profile of these units. This research is characterized by being descriptive, empirical, literature, documentary and qualitative, with the survey with the Brazilian federal universities. We conducted a literature search initially and documentary, which focuses the Controllership and Internal Control in Public Administration. The field research was conducted in the Brazilian federal universities, through the use of questionnaires and data were collected, tabulated and analyzed by descriptive statistical technique called fashion and demonstrated through tables, charts and graphs. From the results, it became possible to define the profile both in the structural and human resources units of internal control or the Controllership of the Brazilian federal universities, and compare it with the profile of the internal control organs of the Brazilian states and the District Federal, and with the existing literature on the subject. It was concluded that most of the Brazilian federal universities do not have internal control units in its structure or the Controllership, and that this activity is being conducted by these institutions and internal audit units in spite of internal control or the Controllership of the Brazilian federal universities possess Profile and way of action similar to the Brazilian states and Federal District, a study prepared by CONACI, the profile of internal control units or the Controllership is not in accordance with the aspects considered in the literature on the subject. And, in the Brazilian federal universities are missing an Internal Control Unit or Controller, which can carry out activities related to internal control, and effectively assist managers in decision making to meet the interests of society as a whole and simultaneously meet planned objectives, in support of the institution.