Navegando por Palavra-chave "Auditoria Interna"

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    Atividade de auditoria interna governamental baseada em riscos: análise da institucionalização na área pública
    (Fundação João Pinheiro, 2023-03-28) Fusco, Cláudia Costa de Araújo; Cruz, Marcus Vinicius Gonçalves da; http://lattes.cnpq.br/3678172153181366; Cruz, Marcus Vinicius Gonçalves da; Rocha, Heloisa Helena Nascimento; Garcia, Leice Maria; Spinelli, Mário Vinícius Claussen
    In Brazil, it has been observed the evolution of the paradigm of the role of central organs of internal control and of the governmental internal audit in the sense of contributing to the improvement of management. The Risk-Based Government Internal Audit is part of this context and plays an important role in strengthening governance, internal control systems and risk management of organs and entities so that they achieve their ultimate goals of improving the services provided to citizens. This work has as its theme the analysis of the institutionalization of the risk-based governmental internal audit activity. The general objective of this dissertation is to identify the stages of institutionalization of risk-based government internal auditing. The theoretical foundations used in this dissertation are based on the ideas of the new institutionalism. In the analysis of the phenomenon of institutionalization of the risk based governmental internal audit activity, based on the case studies, we chose the prisms of Tolbert and Zucker (1999), Peci (2016) and Scott (2014) together with DiMaggio and Powell(2005) and Machado-da-Silva, Guarido Filho and Rossoni (2006). As a background, the Brazilian normative trajectory of the Internal Control System and the governmental internal audit was rescued. Methodologically, qualitative research was selected, through case studies, analyzing the risk-based government internal audit in five central internal control organs of national relevance. Literature review, survey of legislation and secondary sources were conducted. The techniques used to collect data and evidence were: (i) documentary survey; (ii) perception of specialists obtained by participating in events related to internal control, government internal audit and risk management; and (iii) study of five cases through six semistructured interviews, which were interpreted by the content analysis method. The survey's findings reveal that risk-based governmental internal audit is inserted in the context of the new paradigm of the role of central internal control organs and governmental internal audit that aim to add value to management. From the prism of the new institutionalism, it was possible to know and identify aspects related to the institutionalization stage of risk-based government internal audit in the organs studied, from the delineation of its organizational field, as an institutional sphere of disputed interests, as well as the interaction between the forces of the field, the pressures o f actors with power and the influence of internal and external institutional capital, as well as interpreting the similarity of the structures and competences (macrofunctions) performed by the organs, identifying phenomena such as isomorphism. The processes inherent to institutionalization described by Tolbert and Zucker (1999) indicate that two organizations surveyed are in the habitualization stage, while three others are in objectification and none in sedimentation of the risk-based governmental internal audit activity. The organizational field was identified as an institutional sphere of disputed interests that influences the process of institutionalization of governmental internal auditing based on risks through power dynamics, insofar as the internal control organs inserted in the organizational field receive influences from interests of the World Bank, Conaci and CGU, dominant actors that reinforce their positions through their ability to influence the rules by which the field is structured. It was also found that the institutionalization process of risk-based governmental internal audit in the public area stems from mechanisms of coercive isomorphism, notably by the pressures coming from actors with power, from mechanisms of mimetic isomorphism, since the central organs of Subnational internal control seeks to be inspired by the CGU model, as the most legitimate and successful organ, and by mechanisms of normative isomorphism, since internal auditors are inserted in a dynamic of interaction and professionalization in the field, through training and certifications. In addition, it was found that there is the adoption of some approaches or procedures related to risk-based government internal audit in a dynamic of “myth or ceremony”. The sedimentation of the risk-based governmental internal audit activity goes beyond the normatization the inserted in the organizational field. It depends both on good governance parameters, strategic resources, reviewing processes, adapting systems, conducting training, increasing transparency, among other measures, and overcoming resistance from various stakeholders. The study collaborates with the technical and purposeful discussion related to the theme. In academic terms, the originality of the research is revealed in the discussion of a not much pursued studied topic and in the use of relevant theoretical and methodological tools, reinforcing the insertion of institutional theory as a relevant approach to the study of Public Administration. In social terms, the implementation of risk-based governmental internal auditing as an instrument of internal auditing that seeks to add value and improve the operations of organizations to achieve their objectives, reinforces the urgency of disseminating mechanisms and instruments that aim to ensure and contribute the adequate provision of public services to citizens. It is suggested that further studies continue to analyze the institutionalization of risk-based government internal audit and risk management policies in the Brazilian public administration. It is suggested also research aimed at verifying the adequacy of the model for subnational entities, in view of the different realities found in the country.
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    A importância do controle interno para a concentração do estado democrático de direito: a experiência do controle interno no estado de Minas Gerais
    (2014) Mendes, Juliana Márcia da Silva; Pinto, Luciana Moraes Raso Sardinha
    O presente trabalho tem como objetivo verificar, a partir da análise de um programa de governo estabelecido por meio de uma política pública, a efetividade da atuação de um mecanismo de controle interno no Estado de Minas Gerais. O trabalho possui natureza documental, estudado de forma qualitativa a partir de pesquisas bibliográficas e questionário sobre a experiência de auditores que participaram da auditoria do programa à época. O programa escolhido foi “Saneamento Básico: Mais Saúde para Todos”, instituído em seu primeiro período pelo Estado de Minas Gerais no Plano Plurianual de Ação Governamental – PPAG 2004/2007. O objetivo do programa foi ampliar a cobertura dos sistemas de abastecimento público de água, de coleta de esgoto sanitário e de coleta e destinação final de lixo. A auditoria, por sua vez, fiscalizou três ações do programa: instalação de módulos sanitários, expansão e garantia dos serviços de abastecimento de água em localidades com concessão da COPASA e expansão e garantia dos serviços de esgotamento sanitário, também em localidades com concessão da COPASA. A Administração Pública no Estado Democrático de Direito tem como dever promover o bem-estar social através da implementação de políticas sociais que garantam ao cidadão acesso a recursos que o promova socialmente. Quanto maior a atuação do Estado, maior os riscos de danos e desvios de recursos públicos por seus gestores e, consequentemente, maior a necessidade de um controle interno efetivo, que coopere para que os fins da Administração sejam atingidos de maneira integral. Em análise do Relatório de Auditoria sobre o programa, foi constatado várias irregularidades no desenvolvimento das ações do programa, desde obras construídas em locais impróprios, a esgotos a céu aberto e obra inacabada, causando grave dano aos beneficiários do programa. Após as recomendações da Auditoria para melhor cumprimento do programa pelos gestores, todas as providências ou foram atendidas ou estavam em sendo atendidas, através de medidas adotadas pelos gestores. Verificou-se, neste caso, a importância da ação do controle interno, através da atuação efetiva da Auditoria Interna, para a fiscalização e melhor cumprimento de um programa de governo no estado de Minas Gerais. Muito ainda deve ser aprimorado em relação às ações do controle interno, mas este é, sem dúvida, um caminho, dentro do Estado Democrático de Direito, para o cumprimento do que é de direito do povo: atendimento de necessidades básicas e bem-estar social.