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Abstract(s)
Esta pesquisa teve como objetivo geral avaliar o grau de adesão da gestão do Instituto Federal de Educação, Ciência e Tecnologia Farroupilha - IFFar às recomendações da Unidade de Auditoria Interna – AUDIN e propor melhorias para reforçar o grau de adesão. Os objetivos específicos foram (1) identificar as recomendações feitas pela AUDIN nos exercício de 2016 e 2017; (2) fazer o levantamento do número de recomendações referentes aos exercícios de 2016 e 2017 que foram implementadas total ou parcialmente e identificar quais foram essas recomendações; (3) analisar a relação entre as recomendações realizadas e as implementadas para verificar o grau de adesão; (4) procurar a perceção da gestão sobre eventuais dificuldades na aplicabilidade das recomendações e (5) propor melhorias para reforçar os graus de adesão. A investigação foi realizada no IFFar. Adotou-se uma abordagem qualitativa na forma de um estudo de caso. Os procedimentos para a recolha de dados foram a pesquisa documental e o inquérito por questionário, eletrónico, o qual teve a participação do corpo de gestores do IFFar. Os resultados demonstraram que o grau de adesão é muito baixo. Foram propostas melhorias como a implementação do Referencial Técnico da Atividade de Auditoria Interna Governamental do Poder Executivo Federal; a realização de ações administrativas com o objetivo de aumentar a transparência da AUDIN; a realização de ações de formação para os gestores; a abertura de canais de comunicação e ainda que a AUDIN auxilie fortemente na monitorização das suas recomendações.
This research had as general objective to evaluate the degree of adhesion of the management of the Instituto Federal de Educação, Ciência e Tecnologia Farroupilha - IFFar to the recommendations of the Internal Audit Unit – AUDIN and to propose improvements to reinforce the degree of adhesion. The specific objectives were (1) to identify the recommendations made by AUDIN in 2016 and 2017; (2) to survey the number of recommendations for the 2016 and 2017 exercises that were implemented in full or in part and to identify the recommendations; (3) to analyze the relationship between the recommendations made and those implemented to verify the degree of adherence; (4) to seek management's perception of possible difficulties in the applicability of recommendations and (5) to propose improvements to strengthen degrees of adherence. The research was conducted at IFFar. A qualitative approach was adopted in the form of a case study. The procedures for data collection were documental research and the electronic questionnaire survey, which was attended by IFFar's management team. The results showed that the degree of adhesion is very low. Improvements were proposed such as the implementation of the Technical Reference of the Internal Government Audit Activity of the Federal Executive Branch; the carrying out of administrative actions with the purpose of increasing the transparency of AUDIN; the implementation of training actions for managers; the opening of communication channels and even that AUDIN helps strongly in the monitoring of its recommendations.
This research had as general objective to evaluate the degree of adhesion of the management of the Instituto Federal de Educação, Ciência e Tecnologia Farroupilha - IFFar to the recommendations of the Internal Audit Unit – AUDIN and to propose improvements to reinforce the degree of adhesion. The specific objectives were (1) to identify the recommendations made by AUDIN in 2016 and 2017; (2) to survey the number of recommendations for the 2016 and 2017 exercises that were implemented in full or in part and to identify the recommendations; (3) to analyze the relationship between the recommendations made and those implemented to verify the degree of adherence; (4) to seek management's perception of possible difficulties in the applicability of recommendations and (5) to propose improvements to strengthen degrees of adherence. The research was conducted at IFFar. A qualitative approach was adopted in the form of a case study. The procedures for data collection were documental research and the electronic questionnaire survey, which was attended by IFFar's management team. The results showed that the degree of adhesion is very low. Improvements were proposed such as the implementation of the Technical Reference of the Internal Government Audit Activity of the Federal Executive Branch; the carrying out of administrative actions with the purpose of increasing the transparency of AUDIN; the implementation of training actions for managers; the opening of communication channels and even that AUDIN helps strongly in the monitoring of its recommendations.
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Keywords
Auditoria Auditoria interna Recomendações de auditoria interna Audit Internal audit Internal audit recommendations
Citation
Publisher
Instituto Politécnico do Porto. Escola Superior de Educação