Auditoria de ativos informacionais: em foco as prestações de contas na UFERSA
The relationship between federal Universities and support foundations is regulated by Law No. 8,958 / 94, which establishes the duty of support foundations to account for the resources applied by the financing entities and to these entities to analyze them. Thus, this study sought to understand h...
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| Formato: | Dissertação |
| Idioma: | pt_BR |
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Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/32716 |
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| Resumo: | The relationship between federal Universities and support foundations is regulated
by Law No. 8,958 / 94, which establishes the duty of support foundations to account for the
resources applied by the financing entities and to these entities to analyze them. Thus, this
study sought to understand how the Federal Rural University of the Semi-Arid Region
(UFERSA) analyzes the final account payments of the agreements executed by the Guimarães
Duque Foundation (FGD). Specifically, the objectives were: a) to identify whether the
procedures and information products used by UFERSA meet the requirements established in
the legislation; b) to evaluate the perception of the professionals who are accountable for the
ease and / or difficulty in using the products and performing the procedures performed by
UFERSA; and c) to propose guidelines for the construction and / or alteration of procedures
and informational products to assist in the analysis of accountability. The method used to
carry out the research was Carvalho Carvalho's Intelligence Audit, A. (2010). It is an applied
and field research, of a descriptive nature with a primarily qualitative approach. The field of
study was the Division of Academic and Institutional Projects (DPAI). The techniques
employed for data collection were bibliographic research, documentary research,
questionnaire, interview and benchmarking. In data analysis, the content analysis technique
was used. It was found that the informational procedures and products used by UFERSA
contemplate the requirements established in the legislation; that the profile, training and
professional experiences can influence the understanding and security in the analysis of the
rendering of accounts of the agreements; that the diversity of the projects and the frequent
updates in the legislation demand changes in the content of the information products and that
there are problems in the communication between the actors of the process. Such findings
supported important recommendations. In this sense, the audit of informational assets
represents an improvement of the traditional auditing process in the public sector, since it
includes aspects linked to informational assets, essential to all processes, subsidizing
governmental accountability actions. |
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