Análise da avaliação de gestores e auditores da Justiça Eleitoral Brasileira acerca da agregação de valor pelas unidades de auditoria interna

Detalhes bibliográficos
Ano de defesa: 2024
Autor(a) principal: Adriana Morales Alencar Souto
Orientador(a): Antonio Zanin
Banca de defesa: Não Informado pela instituição
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Fundação Universidade Federal de Mato Grosso do Sul
Programa de Pós-Graduação: Não Informado pela instituição
Departamento: Não Informado pela instituição
País: Brasil
Palavras-chave em Português:
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Link de acesso: https://repositorio.ufms.br/handle/123456789/9564
Resumo: This study aims to analyze the value added by internal auditing in relation to effectiveness, independence, managerial support, and individual experience within the Brazilian Electoral Justice system. Methodologically, the research is characterized as descriptive, conducted through a survey, with a quantitative analysis approach. The sample consists of 174 respondents, who are employees of Regional Electoral Courts (TREs) working as managers or internal auditors. In the structural analysis, the relationships among the constructs were examined, confirming that the effectiveness of internal auditing has a positive relationship with value added, while independence and managerial support did not show statistical significance. The hypothesis that the perception of managerial support and effectiveness varies with the experience of employees was partially confirmed, revealing that only those with less time in service noticed this relationship. It was found that employees with less professional experience perceive effectiveness and managerial support as positively related to value added by internal auditing, while those with more experience (over 20 years) become insensitive to the perceptions of value added by internal auditing related to effectiveness, professional independence, and managerial support. Overall, the research supports discussions regarding the relevance of internal control and auditing procedures, especially considering the importance of public resource utilization by public institutions.