BID AND INTERNAL AUDIT: A CASE STUDY ON A CAMPUS OF FEDERAL INSTITUTE OF EDUCATION, SCIENCE AND TECHNOLOGY OF RIO GRANDE DO NORTE - IFRN

This article deals with the verification carried about procedures developed by the department's internal audit of campus Apodi IFRN considering the confrontation with the relevant legislation and with the PAINT IFRN, in order to observe how the work is developed in the aforementioned fields abo...

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Principais autores: Oliveira, Rinaldo Medeiros Alves de, Queiroz, Lígia Viana de, Silva, Rosa Adeyse, Lopes, Jorge Eduardo de Medeiros
Formato: Online
Idioma:por
Publicado em: Max Leandro de Araújo Brito
Endereço do item:https://periodicos.ufrn.br/casoseconsultoria/article/view/22582
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spelling oai:periodicos.ufrn.br:article-225822020-09-15T22:01:06Z BID AND INTERNAL AUDIT: A CASE STUDY ON A CAMPUS OF FEDERAL INSTITUTE OF EDUCATION, SCIENCE AND TECHNOLOGY OF RIO GRANDE DO NORTE - IFRN LICITAÇÕES E AUDITORIA INTERNA: UM ESTUDO DE CASO EM UM CAMPUS DO INSTITUTO FEDERAL DE EDUCAÇÃO, CIÊNCIA E TECNOLOGIA DO RIO GRANDE DO NORTE – IFRN Oliveira, Rinaldo Medeiros Alves de Queiroz, Lígia Viana de Silva, Rosa Adeyse Lopes, Jorge Eduardo de Medeiros Auditoria; Instituto; Procedimento; PAINT; IFRN. Audit; Institute; Procedure; PAINT; IFRN. This article deals with the verification carried about procedures developed by the department's internal audit of campus Apodi IFRN considering the confrontation with the relevant legislation and with the PAINT IFRN, in order to observe how the work is developed in the aforementioned fields about of auctions conducted in fiscal 2011. In a case study of descriptive and qualitative nature, we sought to address theoretical references pertaining to the research objectives, covering the history of the audit, the auditor general, internal audit and the audit of the public sector, demonstrating in the end, that although audited figures have declared themselves considered low compared to the total funds involved in the program PAINT selected by the department in question directs its procedures in a clear and consistent with the law, using the appropriate audit techniques to perform the work, since the data collection until the issuance of the final report, leaving no gaps in regard to support for the administration and support decision making. O presente artigo trata da verificação realizada acerca dos procedimentos desenvolvidos pelo departamento de auditoria interna do câmpus Apodi do IFRN, considerando a confrontação com a legislação pertinente e com o PAINT do IFRN, no sentido de se observar como se desenvolvem os trabalhos no campos aludido acerca das licitações realizadas no exercício de 2011. Em um estudo de caso de natureza descritiva e qualitativa, buscou-se abordar referencias teóricos concernentes com os objetivos da pesquisa, abrangendo a história da auditoria, a auditoria geral, a auditoria interna e a auditoria do setor público, demonstrando, ao final, que embora os valores auditados declarados tenham se considerado baixos em relação ao total dos recursos envolvidos no programa selecionado pelo PAINT, o departamento em questão direciona seus procedimentos de forma clara e condizente com a legislação vigente, utilizando-se de técnicas de auditoria adequadas para a realização do trabalho, desde o levantamento dos dados até a emissão do relatório conclusivo, sem deixar lacunas no tocante ao apoio à administração e suporte às tomadas de decisão. Max Leandro de Araújo Brito 2014-02-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/casoseconsultoria/article/view/22582 Revista de Casos e Consultoria; v. 5 n. 1 (2014); e512 2237-7417 por https://periodicos.ufrn.br/casoseconsultoria/article/view/22582/13197
institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language por
format Online
author Oliveira, Rinaldo Medeiros Alves de
Queiroz, Lígia Viana de
Silva, Rosa Adeyse
Lopes, Jorge Eduardo de Medeiros
spellingShingle Oliveira, Rinaldo Medeiros Alves de
Queiroz, Lígia Viana de
Silva, Rosa Adeyse
Lopes, Jorge Eduardo de Medeiros
BID AND INTERNAL AUDIT: A CASE STUDY ON A CAMPUS OF FEDERAL INSTITUTE OF EDUCATION, SCIENCE AND TECHNOLOGY OF RIO GRANDE DO NORTE - IFRN
author_facet Oliveira, Rinaldo Medeiros Alves de
Queiroz, Lígia Viana de
Silva, Rosa Adeyse
Lopes, Jorge Eduardo de Medeiros
author_sort Oliveira, Rinaldo Medeiros Alves de
title BID AND INTERNAL AUDIT: A CASE STUDY ON A CAMPUS OF FEDERAL INSTITUTE OF EDUCATION, SCIENCE AND TECHNOLOGY OF RIO GRANDE DO NORTE - IFRN
title_short BID AND INTERNAL AUDIT: A CASE STUDY ON A CAMPUS OF FEDERAL INSTITUTE OF EDUCATION, SCIENCE AND TECHNOLOGY OF RIO GRANDE DO NORTE - IFRN
title_full BID AND INTERNAL AUDIT: A CASE STUDY ON A CAMPUS OF FEDERAL INSTITUTE OF EDUCATION, SCIENCE AND TECHNOLOGY OF RIO GRANDE DO NORTE - IFRN
title_fullStr BID AND INTERNAL AUDIT: A CASE STUDY ON A CAMPUS OF FEDERAL INSTITUTE OF EDUCATION, SCIENCE AND TECHNOLOGY OF RIO GRANDE DO NORTE - IFRN
title_full_unstemmed BID AND INTERNAL AUDIT: A CASE STUDY ON A CAMPUS OF FEDERAL INSTITUTE OF EDUCATION, SCIENCE AND TECHNOLOGY OF RIO GRANDE DO NORTE - IFRN
title_sort bid and internal audit: a case study on a campus of federal institute of education, science and technology of rio grande do norte - ifrn
description This article deals with the verification carried about procedures developed by the department's internal audit of campus Apodi IFRN considering the confrontation with the relevant legislation and with the PAINT IFRN, in order to observe how the work is developed in the aforementioned fields about of auctions conducted in fiscal 2011. In a case study of descriptive and qualitative nature, we sought to address theoretical references pertaining to the research objectives, covering the history of the audit, the auditor general, internal audit and the audit of the public sector, demonstrating in the end, that although audited figures have declared themselves considered low compared to the total funds involved in the program PAINT selected by the department in question directs its procedures in a clear and consistent with the law, using the appropriate audit techniques to perform the work, since the data collection until the issuance of the final report, leaving no gaps in regard to support for the administration and support decision making.
publisher Max Leandro de Araújo Brito
publishDate 2014
url https://periodicos.ufrn.br/casoseconsultoria/article/view/22582
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