Impacto das auditorias externas sobre as ações de controle interno na Universidade do Estado de Mato Grosso

• Ano de defesa: 2020
• Autor(a) principal: Souza, Marcio da Cunha
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Universidade do Estado de Mato Grosso - Auditoria; Auditoria interna - Mato Grosso; Tribunais de contas - Mato Grosso
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/59482

Public institutions are in constant change, whether caused by external or internal factors. Facing these changes, public administration is on the duty of upgrading its internal controls in order to help risk managing. This research aims at analyzing the impact of the external audits on the internal control on the Universidade do Estado do Mato Grosso (Unemat), in a perspective of contributing to the institutional management. The study presents theoretical aspects about public administration, public management and the systems of external and internal control and controlling. It highlines the history and function of the state audit office, especially the audit office of the state of Mato Grosso. It is a descriptive research with a qualitative approach and case study, utilizing documental analysis and having Unemat as the research locus. The collected data were extracted from secondary sources, specifically from the audit technical reports of the audit office of the state of Mato Grosso and from registrations of the yearly accounts of Unemat of the years 2011, 2012, 2013, 2014, 2015, 2018 e 2019, once in the years of 2016 and 2017 the state office altered the analysis methodology of the yearly accounting. As basis, it was taken the risks and control matrix proposed by the state general controllership of Mato Grosso, Normative Act nº 12/2017 – Whole Court, considering the level of maturity of the past three years control, noting that in 2011 the HEI had 16 alleged irregularities; 69 in 2012; 12 in 2013; 3 in 2014; 12 in 2015; 7 in 2018; and 2 in 2019. The results point that, in the interval of this research, 121 irregularities were alleged, so distributed in the subsystems: Financial (24,79%); Acquisitions (20,66%); Contracting (13,22%); Patrimony (12,40%); Personnel Management (9,92%); Accountancy (8,24%); Internal Control (4,13%); Planning (4,13%); Transferences, Agreements and Consortiums (1,65%); and Logistics Support (0,83%). It must be noted that the tree first years (2011 – 2013) concentrate 80,16% of the irregularities. The data revealed that, among the subsystems, the financial one presented the most expressive results in relation to the total number of irregularities. Moreover, it was observed that the financial subsystem had a significant decrease in relation to the number of notes pointed by the auditing team of the audit court of Mato Grosso. It must be highlighted that, in the researched period, Unemat had three cases pointed as extremely grave, which, after the HEI’s intervention by audit court, were solved, which is an outcome of the actions of the Internal Control with approval and receptivity of the management.