A caracterização do perfil dos auditores internos do Instituto Federal do Rio Grande do Norte
The objective of this study is to explore and answer questions related to internal audit in order to obtain a diagnosis of the profile of the employees occupying the position of Internal Auditor of the Rio Grande do Norte Federal Institute (IFRN), in order to answer the question of this monograph “w...
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Auditoria Auditor Auditoria Interna Auditoria Governamental Fiscalização Controle |
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Auditoria Auditor Auditoria Interna Auditoria Governamental Fiscalização Controle Silva, Marinaldo A caracterização do perfil dos auditores internos do Instituto Federal do Rio Grande do Norte |
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The objective of this study is to explore and answer questions related to internal audit in order to obtain a diagnosis of the profile of the employees occupying the position of Internal Auditor of the Rio Grande do Norte Federal Institute (IFRN), in order to answer the question of this monograph “what is the Profile of the IFRN Internal Auditor?” specifically in relation to the socioeconomic profiles, of academic formation and of professional performance. The work was based on the conceptual aspects of audit, internal audit and government audit, through bibliographic research and review of other work already done. To obtain the results, a questionnaire was applied to the Internal Auditors, containing objective answers for multiple choice questions. The research is represented regarding the objectives as descriptive, regarding the procedures as bibliographical, and regarding the approach of the problem as quantitative. The results showed that these professionals have a higher education degree in the areas of Accounting, Economics and Law, and that, in relation to their professional performance, the Internal Auditors work in accordance with the laws, norms and guidelines issued by the supervisory and control bodies of the The Federal Government, and in the Internal Rules of the IFRN. However, some responses show that there are items that need to be improved, such as: training and training courses; methodologies, tools and work routines; and the salary issue. Certain responses showed signs that some actions and procedures were not verified, or not adopted, or not formalized by the IFRN. In addition, some auditors stated in replies that they did not know whether certain actions and procedures were implemented by the IFRN, a situation of concern due to the great responsibility of the audit work. |
| author2 |
Holanda, Victor Branco de |
| author_facet |
Holanda, Victor Branco de Silva, Marinaldo |
| format |
bachelorThesis |
| author |
Silva, Marinaldo |
| author_sort |
Silva, Marinaldo |
| title |
A caracterização do perfil dos auditores internos do Instituto Federal do Rio Grande do Norte |
| title_short |
A caracterização do perfil dos auditores internos do Instituto Federal do Rio Grande do Norte |
| title_full |
A caracterização do perfil dos auditores internos do Instituto Federal do Rio Grande do Norte |
| title_fullStr |
A caracterização do perfil dos auditores internos do Instituto Federal do Rio Grande do Norte |
| title_full_unstemmed |
A caracterização do perfil dos auditores internos do Instituto Federal do Rio Grande do Norte |
| title_sort |
caracterização do perfil dos auditores internos do instituto federal do rio grande do norte |
| publisher |
Universidade Federal do Rio Grande do Norte |
| publishDate |
2018 |
| url |
https://repositorio.ufrn.br/handle/123456789/40898 |
| work_keys_str_mv |
AT silvamarinaldo acaracterizacaodoperfildosauditoresinternosdoinstitutofederaldoriograndedonorte AT silvamarinaldo caracterizacaodoperfildosauditoresinternosdoinstitutofederaldoriograndedonorte |
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1773962643651952640 |
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ri-123456789-408982021-10-01T12:40:48Z A caracterização do perfil dos auditores internos do Instituto Federal do Rio Grande do Norte Silva, Marinaldo Holanda, Victor Branco de Holanda, Victor Branco de Celestino, Égon José Mateus Lima, Roberto José Vieira Sousa Auditoria Auditor Auditoria Interna Auditoria Governamental Fiscalização Controle The objective of this study is to explore and answer questions related to internal audit in order to obtain a diagnosis of the profile of the employees occupying the position of Internal Auditor of the Rio Grande do Norte Federal Institute (IFRN), in order to answer the question of this monograph “what is the Profile of the IFRN Internal Auditor?” specifically in relation to the socioeconomic profiles, of academic formation and of professional performance. The work was based on the conceptual aspects of audit, internal audit and government audit, through bibliographic research and review of other work already done. To obtain the results, a questionnaire was applied to the Internal Auditors, containing objective answers for multiple choice questions. The research is represented regarding the objectives as descriptive, regarding the procedures as bibliographical, and regarding the approach of the problem as quantitative. The results showed that these professionals have a higher education degree in the areas of Accounting, Economics and Law, and that, in relation to their professional performance, the Internal Auditors work in accordance with the laws, norms and guidelines issued by the supervisory and control bodies of the The Federal Government, and in the Internal Rules of the IFRN. However, some responses show that there are items that need to be improved, such as: training and training courses; methodologies, tools and work routines; and the salary issue. Certain responses showed signs that some actions and procedures were not verified, or not adopted, or not formalized by the IFRN. In addition, some auditors stated in replies that they did not know whether certain actions and procedures were implemented by the IFRN, a situation of concern due to the great responsibility of the audit work. O objetivo deste trabalho é explorar e responder questões relacionadas com auditoria interna de maneira a se obter um diagnóstico do perfil dos servidores ocupantes do cargo de Auditor Interno do Instituto Federal Rio Grande do Norte (IFRN), com finalidade de responder à pergunta desta monografia Qual é o Perfil do Auditor Interno do IFRN? especificamente em relação aos perfis socioeconômico, de formação acadêmica e de atuação profissional. O trabalho baseou-se que abordam os aspectos conceituais de auditoria, auditoria interna e auditoria governamental, através de pesquisa bibliográfica e revisão de outros trabalhos já realizados. Para a obtenção dos resultados, foi realizada a aplicação de um questionário junto aos auditores internos, cujas perguntas continham respostas objetivas de múltipla escolha. A pesquisa caracteriza-se quanto aos objetivos como descritiva, quanto aos procedimentos como estudo de caso, e quanto à abordagem do problema como quantitativa. Os resultados mostraram que esses profissionais possuem graduação em nível superior nas áreas Contabilidade, Economia e Direito, e que, no tocante a atuação profissional, os Auditores Internos desenvolvem trabalhos seguindo as leis, as normas e as orientações emanadas pelos organismos de fiscalização e controle do Governo Federal, e no Regimento Interno do IFRN. No entanto, algumas respostas mostram que existem itens que precisam ser melhorados, tais como: treinamentos e cursos de capacitação; metodologias, ferramentas e rotinas de trabalho; e a questão salarial. Determinadas respostas mostraram indícios de que algumas ações e procedimentos não eram verificados, ou não eram adotados, ou não foram formalizados pelo IFRN. Além disso, alguns Auditores afirmaram em respostas que não sabiam se determinadas ações e procedimentos foram implementados pelo IFRN, sendo uma situação preocupante em função da grande responsabilidade do trabalho de auditoria. 2018-12-14T19:48:30Z 2021-10-01T12:40:48Z 2018-12-14T19:48:30Z 2021-10-01T12:40:48Z 2018-12-04 bachelorThesis 2013007334 SILVA, Marinaldo da. A Caracterização do Perfil dos Auditores Internos do Instituto Federal do Rio Grande do Norte. 2018. 63f. Trabalho de Conclusão de Curso (Ciências Contábeis), Departamento de Ciências Contábeis, Universidade Federal do Rio Grande do Norte, Natal, 2018. https://repositorio.ufrn.br/handle/123456789/40898 pt_BR Attribution-NonCommercial-NoDerivs 3.0 Brazil http://creativecommons.org/licenses/by-nc-nd/3.0/br/ application/octet-stream Universidade Federal do Rio Grande do Norte Brasil UFRN Ciências Contábeis |