Advanced search options

Advanced Search Options 🞨

Browse by author name (“Author name starts with…”).

Find ETDs with:

in
/  
in
/  
in
/  
in

Written in Published in Earliest date Latest date

Sorted by

Results per page:

You searched for subject:( Autoavalia o). One record found.

Search Limiters

Last 2 Years | English Only

No search limiters apply to these results.

▼ Search Limiters

1. [No author]. Os controles internos das entidades da administra????o p??blica direta do Poder Executivo Federal : um estudo baseado nos relat??rios de gest??o referentes ?? presta????o de contas anual ao Tribunal de Contas da Uni??o .

Degree: 2014, Fundação Escola de Comércio Álvares Penteado

This study aimed to identify by means of self-assessment of the Public Administration Direct of the Federal Executive Power, the perception of their managers about how their internal control systems have been used to achieve the institutional goals , and more specifically check if there are significant differences between the internal controls implemented by the various agencies that make up the structure of these and identify groups of public bodies with different characteristics and their strengths and weaknesses in internal control groups assessed with reference to the components of internal control COSO/ INTOSAI . It sought to answer if the Direct Public Administration of Federal Executive Power, as the perception of their managers, has used internal controls as a tool to improve their performance and meet their corporate objectives. This research is the descriptive type, which documentary data collection occurred through management reports delivered to the accountability of the year 2011 to the Court of Audit (TCU) by 382 public institutions of direct administration of the federal executive branch. These documents contain a questionnaire composed of 30 probes that assess the perception of these units in terms of structuring their internal controls on a scale that ranges from 1 to 5. After structuring such data, applied to confirmatory factor analysis to verify that the statements were capable of measuring the constructs, data analysis was by descriptive statistics and cluster analysis in order to achieve the proposed objectives and answer the research question, still applying the nonparametric Mann-Whitney test to compare the responses and assess which aspects of the groups there were differences. The results showed that the components of the internal control structure are most appropriate in relation to the \"control environmentänd ïnformation and communications̈ince the component risk assessment showed greater fragility. It was also possible to identify two groups, the best assessment and other lower rating, the best perceptions occurred for organs linked to the Ministry of Defense, and the lowest ratings for organs linked to the Ministry of Planning, Budget and Management, notably for Federal Properties Management Office (SPU) and the Ministry of Health and its state centers. The perception by senior management that internal controls are essential to achieve the goals of the unit is detachable as a positive point, although only 36.6 % of them understand that they contribute fully to the achievement of planned results. The main negative point for the two groups refers to the component of risk assessment, the results showed that their main aspects are not practiced in the context of respondents organs. Finally, it can be conclude that the institutions of direct administration of the federal executive power do not fully utilize internal controls as a tool to improve their performance and achieve their institutional goals Advisors/Committee Members: Parisi, Claudio (advisor), CPF:14742962893 (advisor), http://lattes.cnpq.br/2891889803015460 (advisor).

Subjects/Keywords: Administra????o p??blica - Brasil; Administra????o p??blica direta - Brasil - Auditoria interna; Autoavalia????o; Public administration - Brazil; Direct public administration - Brasil - Auditing, internal; Self-evaluation

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

author], [. (2014). Os controles internos das entidades da administra????o p??blica direta do Poder Executivo Federal : um estudo baseado nos relat??rios de gest??o referentes ?? presta????o de contas anual ao Tribunal de Contas da Uni??o . (Thesis). Fundação Escola de Comércio Álvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/528

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

author], [No. “Os controles internos das entidades da administra????o p??blica direta do Poder Executivo Federal : um estudo baseado nos relat??rios de gest??o referentes ?? presta????o de contas anual ao Tribunal de Contas da Uni??o .” 2014. Thesis, Fundação Escola de Comércio Álvares Penteado. Accessed April 24, 2019. http://132.0.0.61:8080/tede/handle/tede/528.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

author], [No. “Os controles internos das entidades da administra????o p??blica direta do Poder Executivo Federal : um estudo baseado nos relat??rios de gest??o referentes ?? presta????o de contas anual ao Tribunal de Contas da Uni??o .” 2014. Web. 24 Apr 2019.

Vancouver:

author] [. Os controles internos das entidades da administra????o p??blica direta do Poder Executivo Federal : um estudo baseado nos relat??rios de gest??o referentes ?? presta????o de contas anual ao Tribunal de Contas da Uni??o . [Internet] [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2014. [cited 2019 Apr 24]. Available from: http://132.0.0.61:8080/tede/handle/tede/528.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Os controles internos das entidades da administra????o p??blica direta do Poder Executivo Federal : um estudo baseado nos relat??rios de gest??o referentes ?? presta????o de contas anual ao Tribunal de Contas da Uni??o . [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2014. Available from: http://132.0.0.61:8080/tede/handle/tede/528

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

.