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Abstract(s)
Atualmente a administração pública no Brasil vem sofrendo grandes mudanças de paradigma, neste contexto, a auditoria interna tem assumido um papel muito importante e fundamental nas organizações públicas passando a ser um instrumento de assessoramento à alta administração. A auditoria interna tem como objetivo principal desenvolver um plano anual de ações que possa assessorar a instituição no alcance de seus objetivos, seguindo uma abordagem dinâmica e disciplinada para avaliação e melhoria nos procedimentos internos e gestão de riscos com a finalidade de acrescentar valor nos processos e resultados de uma organização pública. Atualmente, os gestores públicos estão buscando implantar uma visão gerencial nas instituições, voltada para o alcance de resultados, e os servidores públicos estão em busca da profissionalização através de capacitações e aperfeiçoamento profissional. Hoje a sociedade brasileira protesta por um serviço público com total transparência, eficiente e imune de qualquer tipo de corrupção. O objetivo principal desta dissertação é proporcionar uma reflexão a respeito da importância da Auditoria Interna em uma Organização Pública, bem como evidenciar sua contribuição no monitoramento sistemático da correta aplicação e execução dos recursos públicos e avaliação dos controles internos.
Desta forma, o presente estudo busca aprofundar uma reflexão sobre a seguinte questão: Qual a importância da auditoria interna na Organização Pública, neste caso, o Instituto Federal de Educação, Ciência e Tecnologia de Mato Grosso – IFMT.
In the Brazilian public administration great paradigm shifts are occurring right now. In this context, internal auditing as an instrument to advise top management has assumed a very important and fundamental role in Brazilian public organizations. The main objective of the internal audit is to develop an annual action plan that will help the institution to achieve its objectives. Thus a systematic and disciplined approach is adopted to evaluate and improve the effectiveness of the internal risk management processes in order to add value and improve operations and results of a public organization. Currently, public managers are looking for a managerial vision, focused on obtaining results, and public staff is increasingly seeking professionalization through training. Presently Brazilian society protests for a public service with total transparency, efficient, effective and immune from any type of corruption. The main objective of this work is to provide a reflection on the importance of internal auditing in the public organization. Besides to get evidence about its contribution to the systematic monitoring of the correct application and the execution of public resources and evaluation of the internal controls particularly as to this case study about the Federal Institute of Education, Science and Technology of Mato Grosso – IFMT this will evidence the tools that internal audit has to help managers on decision making. Thus, it becomes relevant to deepen reflections on the following question: What is the importance of the Internal Audit in the Public Organization, in this case, the Federal Institute of Mato Grosso - IFMT?
In the Brazilian public administration great paradigm shifts are occurring right now. In this context, internal auditing as an instrument to advise top management has assumed a very important and fundamental role in Brazilian public organizations. The main objective of the internal audit is to develop an annual action plan that will help the institution to achieve its objectives. Thus a systematic and disciplined approach is adopted to evaluate and improve the effectiveness of the internal risk management processes in order to add value and improve operations and results of a public organization. Currently, public managers are looking for a managerial vision, focused on obtaining results, and public staff is increasingly seeking professionalization through training. Presently Brazilian society protests for a public service with total transparency, efficient, effective and immune from any type of corruption. The main objective of this work is to provide a reflection on the importance of internal auditing in the public organization. Besides to get evidence about its contribution to the systematic monitoring of the correct application and the execution of public resources and evaluation of the internal controls particularly as to this case study about the Federal Institute of Education, Science and Technology of Mato Grosso – IFMT this will evidence the tools that internal audit has to help managers on decision making. Thus, it becomes relevant to deepen reflections on the following question: What is the importance of the Internal Audit in the Public Organization, in this case, the Federal Institute of Mato Grosso - IFMT?
Description
Versão final (Esta versão contém as críticas e sugestões dos elementos do júri)
Keywords
Auditoria interna Auditoria governamental Organziação pública Internal audit Public organization Government audit