Análise das fragilidades dos institutos federais de educação em relação ao risco de fraude e corrupção

• Ano de defesa: 2023
• Autor(a) principal: Marques Neto, Kleber Cruz
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal da Paraíba; Brasil; Educação; Mestrado Profissional em Políticas Públicas, Gestão e Avaliação da Educação; UFPB
• Palavras-chave em Português: Ensino superior - Avaliação; Setor público - Corrupção; Setor público - Poder de compra; Instituto Federal de Educação Ciência e Tecnologia; Risco; Fraude; Public Sector Purchasing Power; Risk; Fraud; Corruption; Governance; Integrity; Federal Institute; CNPQ::CIENCIAS HUMANAS::EDUCACAO
• Link de acesso: https://repositorio.ufpb.br/jspui/handle/123456789/28454

This research aims to analyze the weaknesses of the Federal Institutes of Education, Science and Technology in relation to the fraud and corruption risk. The general objective was to measure the fragility of the Federal Institutes concerning the fraud and corruption risk by means of the Public Sector Purchasing Power risk factor in twenty-seven (27) Federal Institutes of Education comprising the financial years from 2013 to 2017. Our theoretical basis was centered on official documents, such as Decrees, Laws, Judgments of the Federal Court of Accounts (TCU) and bibliographic bases related to the theme. We approached the historical aspect of the theme – combating fraud and corruption in Brazil and in the world – and presented the main concepts inherent to this discussion. The research regarding its purpose is classified as an applied and descriptive survey. It is applied due to the motivation and need to solve a concrete and immediate problem, in addition to being descriptive, since its primary objective was to describe how the Purchasing Power (PP) affects the vulnerability of public organizations in relation to the fraud and corruption risk. The research has a qualitative and at the same time a quantitative approach based on documents. The results found in the research indicate that the Federal Institutes of Education are exposed to the fraud and corruption risk, considering the degree of the Purchasing Power risk factor. It was realized that of the twenty-seven (27) evaluated federal public organizations, three (03) have susceptibility to fraud and corruption at the Very High level, thirteen (13) have a High level of susceptibility to fraud and corruption and eleven (11) ) of Intermediate level. Nineteen (19) have the Public Sector Purchasing Power risk factor at the Very High level and eight (08) have the risk factor at the High level. It was noticed that most of the surveyed organizations have a low capacity to prevent the emergence of new cases of fraud and corruption. They also have a low capacity to identify, investigate and correct cases that are occurring, improve and/or update their controls periodically. Another point that we highlighted was the high susceptibility to fraud and corruption in the surveyed organizations, due to the low adherence of those organizations to the good practices listed in the TCU's “Fraud and Corruption Combat Framework”. Finally, to alter the scenario, we suggest a change in the researched organizations, the construction of protective barriers for situations of fraud and corruption occurrences compatible with those of developed countries and proportionally to their Purchasing Power risk factor. Public organizations must implement good practices to combat these crimes, in addition to selecting leaders with profiles compatible with the complexity of the position they occupy and the organization which they belong to. It is imperative that these organizations work in partnership with the State control bodies to monitor the implementation of good practices, over the next few years, in the surveyed organizations.