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: |
|
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. |