Controle interno no poder executivo federal: um estudo exploratório quanto à percepção dos auditores internos das instituições federais de ensino (IFEs) sobre a atuação da Controladoria Geral da União (CGU) / Controle interno no poder executivo federal: um estudo exploratório quanto à percepção dos auditores internos das instituições federais de ensino (IFEs) sobre a atuação da Controladoria Geral da União (CGU)

AUTOR(ES)
DATA DE PUBLICAÇÃO

2007

RESUMO

The objective of this research is identify the IFE`s (connected to MEC) internal auditors` perception in order to improve the Internal Control System of The Federal Executive, from its conceptual perfection, cooperation and integration with the agencies and internal control system entities and focus in management results. In order to reach that objective, a preliminary study had taken place, with the Survey application, when questionnaires had been applied to the IFE`s internal auditors. The collected data had been treated by statisticians descriptive and by not-parametric tests of Kruskal-Wallis application, when three institutions was taking for base, namely: Federal Universities, Federal Centers of Technological Education (CEFETs) and Agrotechnics Schools, in one of its stages, by not-parametric U of Mann-Whitiney`s test, having been taken two samples: counting auditors and not counting auditors. The results reveals the no significants differences between the auditor internal view, even by the treatment, considering the institutes that their are connected, as the auditors graduation as been accountant or not, been necessary, however, in directional action, in the sense of the center system of internal control agency, the CGU, intensify the cooperation and integration improvement with the others control system actors and realizes significant changes in order to promote a control focuses on results, because the auditors proceeds still been perceiving as formals and not management (focus on results).

ASSUNTO(S)

gestão pública cgu public management ciencias contabeis internal auditory perception controle interno auditoria interna cgu percepção internal control

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