A qualidade da auditoria interna em instituições federais de ensino brasileiras: uma análise segundo a percepção dos integrantes das auditorias internas e da alta gestão
Ano de defesa: | 2021 |
---|---|
Autor(a) principal: | |
Orientador(a): | |
Banca de defesa: | , |
Tipo de documento: | Dissertação |
Tipo de acesso: | Acesso aberto |
Idioma: | por |
Instituição de defesa: |
Universidade Federal de Santa Maria
Centro de Ciências Sociais e Humanas |
Programa de Pós-Graduação: |
Programa de Pós-Graduação em Gestão de Organizações Públicas
|
Departamento: |
Administração Pública
|
País: |
Brasil
|
Palavras-chave em Português: | |
Palavras-chave em Inglês: | |
Área do conhecimento CNPq: | |
Link de acesso: | http://repositorio.ufsm.br/handle/1/23908 |
Resumo: | The objective of this study was to analyze the factors that influence the quality of internal audits (IAs) of Brazilian Federal Higher Education Institutions (HEIs), and to propose suggestions for improvement. This research was characterized by being an applied quantitative survey with exploratory objectives. Regarding data collection, it was decided to use an online questionnaire applied to the members of the IAs and the senior management of the HEIs. A sample of 301 valid responses was obtained, of which 158 were from members of AIs and 143 from councilors of collegiate bodies of the aforementioned Institutions. The analyzes carried out included descriptive statistics of the sample, exploratory factor analysis, t and ANOVA tests to verify differences in means, Pearson's correlation and multiple regression analysis. In summary, the results showed that the IA Quality, IA Work, Continuous Improvement, IA Management Support, IA Independence and Effectiveness dimensions, in general, had a positive perception by the respondents. On the other hand, the construct Relationship between Internal and External Auditors presented the greatest disagreements regarding the items “the control bodies (CGU and TCU) discuss their plans with IA” (average 2.68) and “the auditors of the control and AIs share work roles” (mean 2.91). Regarding the IA Functioning dimension, two questions showed relative neutrality on the part of the respondents, namely: does the IA have sufficient budget to carry out its attributions and responsibilities (general average 3.37) and does the IA have a Management Program and Quality Improvement (average of the AI group 3.49). On the AI quality factors, obtained through factor analysis, they were the following: AI Operation (FAI), Relationship between Internal and External Auditors (REL), Continuous Improvement Practices (PMC), AI Autonomy (AAI) and Organizational Support (APO). In the topic related to the difference in means, there were statistically significant means between the groups “Members of AIs” and “Senior Management” with the factors FAI, REL and PMC; and between the group of individuals with “Doctorate” and the REL and APO factors. Regarding the correlation between the factors created, there was a high association between IA Quality and FAI (0.781) and a low association between REL and AAI (0.297). Regarding the multiple regression, it was found that FAI, PMC and REL had a positive impact on the Quality of IAs. APO and AAI were not statistically significant. In summary, it was found that there are relevant factors for the quality of IAs. Therefore, they deserve attention from the analyzed HEIs, as they represent important drivers that positively impact the structuring and maintenance of a quality IA. |
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2022-03-25T12:26:48Z2022-03-25T12:26:48Z2021-12-03http://repositorio.ufsm.br/handle/1/23908The objective of this study was to analyze the factors that influence the quality of internal audits (IAs) of Brazilian Federal Higher Education Institutions (HEIs), and to propose suggestions for improvement. This research was characterized by being an applied quantitative survey with exploratory objectives. Regarding data collection, it was decided to use an online questionnaire applied to the members of the IAs and the senior management of the HEIs. A sample of 301 valid responses was obtained, of which 158 were from members of AIs and 143 from councilors of collegiate bodies of the aforementioned Institutions. The analyzes carried out included descriptive statistics of the sample, exploratory factor analysis, t and ANOVA tests to verify differences in means, Pearson's correlation and multiple regression analysis. In summary, the results showed that the IA Quality, IA Work, Continuous Improvement, IA Management Support, IA Independence and Effectiveness dimensions, in general, had a positive perception by the respondents. On the other hand, the construct Relationship between Internal and External Auditors presented the greatest disagreements regarding the items “the control bodies (CGU and TCU) discuss their plans with IA” (average 2.68) and “the auditors of the control and AIs share work roles” (mean 2.91). Regarding the IA Functioning dimension, two questions showed relative neutrality on the part of the respondents, namely: does the IA have sufficient budget to carry out its attributions and responsibilities (general average 3.37) and does the IA have a Management Program and Quality Improvement (average of the AI group 3.49). On the AI quality factors, obtained through factor analysis, they were the following: AI Operation (FAI), Relationship between Internal and External Auditors (REL), Continuous Improvement Practices (PMC), AI Autonomy (AAI) and Organizational Support (APO). In the topic related to the difference in means, there were statistically significant means between the groups “Members of AIs” and “Senior Management” with the factors FAI, REL and PMC; and between the group of individuals with “Doctorate” and the REL and APO factors. Regarding the correlation between the factors created, there was a high association between IA Quality and FAI (0.781) and a low association between REL and AAI (0.297). Regarding the multiple regression, it was found that FAI, PMC and REL had a positive impact on the Quality of IAs. APO and AAI were not statistically significant. In summary, it was found that there are relevant factors for the quality of IAs. Therefore, they deserve attention from the analyzed HEIs, as they represent important drivers that positively impact the structuring and maintenance of a quality IA.O objetivo deste estudo foi analisar os fatores que influenciam na qualidade das auditorias internas (AIs) de instituições federais de ensino (IFEs) brasileiras, bem como propor sugestões de melhoria. Esta pesquisa caracterizou-se por ser quantitativa do tipo survey, de natureza aplicada e objetivos de caráter exploratório. No tocante à coleta de dados, optou-se pela utilização de um questionário on-line aplicado aos membros das AIs e da alta administração das IFEs. Obteve-se uma amostra de 301 respostas válidas, das quais 158 foram de integrantes das AIs e 143 de conselheiros de colegiados das referidas Instituições. As análises realizadas contemplaram a estatística descritiva da amostra, análise fatorial exploratória, testes t e ANOVA para verificação de diferenças de médias, correlação de Pearson e análise de regressão múltipla. Em resumo, os resultados mostraram que as dimensões Qualidade da AI, Trabalho da AI, Melhoria Contínua, Suporte da Gestão à AI, Independência da AI e Eficácia, de maneira geral, tiveram uma percepção positiva por parte dos respondentes. Por outro lado, o construto Relacionamento entre Auditores Internos e Externos apresentou as maiores discordâncias no que tange aos itens “os órgãos de controle (CGU e TCU) discutem seus planos com a AI” (média 2,68) e “os auditores dos órgãos de controle e as AIs compartilham papéis de trabalho” (média 2,91). Já, a respeito da dimensão Funcionamento da AI, duas questões apresentaram relativa neutralidade por parte dos respondentes, quais sejam: a AI dispõe de orçamento suficiente para realizar suas atribuições e responsabilidades (média geral 3,37) e há na AI um Programa de Gestão e Melhoria da Qualidade (média do grupo das AIs 3,49). Sobre os fatores da qualidade da AI, obtidos por meio da análise fatorial, foram os seguintes: Funcionamento da AI (FAI), Relacionamento entre Auditores Internos e Externos (REL), Práticas de Melhoria Contínua (PMC), Autonomia da AI (AAI) e Apoio Organizacional (APO). No tópico relativo à diferença de médias, houve médias estatisticamente significativas entre os grupos “Membros das AIs” e “Alta Administração” com os fatores FAI, REL e PMC; e entre o grupo dos indivíduos com “Doutorado” e os fatores REL e APO. Sobre a correlação entre os fatores criados, verificou-se uma associação alta entre Qualidade da AI e FAI (0,781) e baixa entre os REL e AAI (0,297). No tocante à regressão múltipla, verificou-se que FAI, PMC e REL exerceram impacto positivo sobre a Qualidade das AIs. APO e AAI, não foram estatisticamente significativas. Em síntese, constatou-se que existem fatores relevantes para a qualidade das AIs. Por isso, merecem atenção das IFEs analisadas, pois representam importantes direcionadores que impactam positivamente na estruturação e manutenção de uma AI de qualidade.porUniversidade Federal de Santa MariaCentro de Ciências Sociais e HumanasPrograma de Pós-Graduação em Gestão de Organizações PúblicasUFSMBrasilAdministração PúblicaAttribution-NonCommercial-NoDerivatives 4.0 Internationalhttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessAuditoria internaInstituições federais de ensinoQualidadeSetor públicoPercepçãoInternal auditFederal education institutionsQualityPublic sectorPerceptionCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICAA qualidade da auditoria interna em instituições federais de ensino brasileiras: uma análise segundo a percepção dos integrantes das auditorias internas e da alta gestãoThe quality of internal audit in brazilian federal education institutions: an analysis according to the perception of members of the internal audits and high managementinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisKlein, Leander Luizhttp://lattes.cnpq.br/7157616811264324Vieira, Kelmara MendesAbreu, Maria Florentina Queirós da Silvahttp://lattes.cnpq.br/0955521886822995Borges, Gislaine600200200009600600600600600dfc2acab-13ef-4d0b-ace7-0bcdf519bdb78403b1bd-dfcf-46fc-af50-c720b4ef7d0986f101bc-0655-4ae1-a117-1a35525f34b345e1f298-d86b-4940-9fac-b4ac7687201ereponame:Manancial - Repositório Digital da UFSMinstname:Universidade Federal de Santa Maria (UFSM)instacron:UFSMCC-LICENSElicense_rdflicense_rdfapplication/rdf+xml; charset=utf-8805http://repositorio.ufsm.br/bitstream/1/23908/2/license_rdf4460e5956bc1d1639be9ae6146a50347MD52ORIGINALDIS_PPGGOP_2021_BORGES_GISLAINE.pdfDIS_PPGGOP_2021_BORGES_GISLAINE.pdfDissertação de Mestradoapplication/pdf5676274http://repositorio.ufsm.br/bitstream/1/23908/1/DIS_PPGGOP_2021_BORGES_GISLAINE.pdfc15cc048f58327f351ea2f617174e5e7MD51LICENSElicense.txtlicense.txttext/plain; charset=utf-81956http://repositorio.ufsm.br/bitstream/1/23908/3/license.txt2f0571ecee68693bd5cd3f17c1e075dfMD531/239082022-04-18 08:35:29.176oai:repositorio.ufsm.br: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ório Institucionalhttp://repositorio.ufsm.br/PUBhttp://repositorio.ufsm.br/oai/requestopendoar:39132022-04-18T11:35:29Manancial - Repositório Digital da UFSM - Universidade Federal de Santa Maria (UFSM)false |
dc.title.por.fl_str_mv |
A qualidade da auditoria interna em instituições federais de ensino brasileiras: uma análise segundo a percepção dos integrantes das auditorias internas e da alta gestão |
dc.title.alternative.eng.fl_str_mv |
The quality of internal audit in brazilian federal education institutions: an analysis according to the perception of members of the internal audits and high management |
title |
A qualidade da auditoria interna em instituições federais de ensino brasileiras: uma análise segundo a percepção dos integrantes das auditorias internas e da alta gestão |
spellingShingle |
A qualidade da auditoria interna em instituições federais de ensino brasileiras: uma análise segundo a percepção dos integrantes das auditorias internas e da alta gestão Borges, Gislaine Auditoria interna Instituições federais de ensino Qualidade Setor público Percepção Internal audit Federal education institutions Quality Public sector Perception CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
title_short |
A qualidade da auditoria interna em instituições federais de ensino brasileiras: uma análise segundo a percepção dos integrantes das auditorias internas e da alta gestão |
title_full |
A qualidade da auditoria interna em instituições federais de ensino brasileiras: uma análise segundo a percepção dos integrantes das auditorias internas e da alta gestão |
title_fullStr |
A qualidade da auditoria interna em instituições federais de ensino brasileiras: uma análise segundo a percepção dos integrantes das auditorias internas e da alta gestão |
title_full_unstemmed |
A qualidade da auditoria interna em instituições federais de ensino brasileiras: uma análise segundo a percepção dos integrantes das auditorias internas e da alta gestão |
title_sort |
A qualidade da auditoria interna em instituições federais de ensino brasileiras: uma análise segundo a percepção dos integrantes das auditorias internas e da alta gestão |
author |
Borges, Gislaine |
author_facet |
Borges, Gislaine |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Klein, Leander Luiz |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/7157616811264324 |
dc.contributor.referee1.fl_str_mv |
Vieira, Kelmara Mendes |
dc.contributor.referee2.fl_str_mv |
Abreu, Maria Florentina Queirós da Silva |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/0955521886822995 |
dc.contributor.author.fl_str_mv |
Borges, Gislaine |
contributor_str_mv |
Klein, Leander Luiz Vieira, Kelmara Mendes Abreu, Maria Florentina Queirós da Silva |
dc.subject.por.fl_str_mv |
Auditoria interna Instituições federais de ensino Qualidade Setor público Percepção |
topic |
Auditoria interna Instituições federais de ensino Qualidade Setor público Percepção Internal audit Federal education institutions Quality Public sector Perception CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
dc.subject.eng.fl_str_mv |
Internal audit Federal education institutions Quality Public sector Perception |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
description |
The objective of this study was to analyze the factors that influence the quality of internal audits (IAs) of Brazilian Federal Higher Education Institutions (HEIs), and to propose suggestions for improvement. This research was characterized by being an applied quantitative survey with exploratory objectives. Regarding data collection, it was decided to use an online questionnaire applied to the members of the IAs and the senior management of the HEIs. A sample of 301 valid responses was obtained, of which 158 were from members of AIs and 143 from councilors of collegiate bodies of the aforementioned Institutions. The analyzes carried out included descriptive statistics of the sample, exploratory factor analysis, t and ANOVA tests to verify differences in means, Pearson's correlation and multiple regression analysis. In summary, the results showed that the IA Quality, IA Work, Continuous Improvement, IA Management Support, IA Independence and Effectiveness dimensions, in general, had a positive perception by the respondents. On the other hand, the construct Relationship between Internal and External Auditors presented the greatest disagreements regarding the items “the control bodies (CGU and TCU) discuss their plans with IA” (average 2.68) and “the auditors of the control and AIs share work roles” (mean 2.91). Regarding the IA Functioning dimension, two questions showed relative neutrality on the part of the respondents, namely: does the IA have sufficient budget to carry out its attributions and responsibilities (general average 3.37) and does the IA have a Management Program and Quality Improvement (average of the AI group 3.49). On the AI quality factors, obtained through factor analysis, they were the following: AI Operation (FAI), Relationship between Internal and External Auditors (REL), Continuous Improvement Practices (PMC), AI Autonomy (AAI) and Organizational Support (APO). In the topic related to the difference in means, there were statistically significant means between the groups “Members of AIs” and “Senior Management” with the factors FAI, REL and PMC; and between the group of individuals with “Doctorate” and the REL and APO factors. Regarding the correlation between the factors created, there was a high association between IA Quality and FAI (0.781) and a low association between REL and AAI (0.297). Regarding the multiple regression, it was found that FAI, PMC and REL had a positive impact on the Quality of IAs. APO and AAI were not statistically significant. In summary, it was found that there are relevant factors for the quality of IAs. Therefore, they deserve attention from the analyzed HEIs, as they represent important drivers that positively impact the structuring and maintenance of a quality IA. |
publishDate |
2021 |
dc.date.issued.fl_str_mv |
2021-12-03 |
dc.date.accessioned.fl_str_mv |
2022-03-25T12:26:48Z |
dc.date.available.fl_str_mv |
2022-03-25T12:26:48Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://repositorio.ufsm.br/handle/1/23908 |
url |
http://repositorio.ufsm.br/handle/1/23908 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.cnpq.fl_str_mv |
600200200009 |
dc.relation.confidence.fl_str_mv |
600 600 600 600 600 |
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dc.rights.driver.fl_str_mv |
Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/ |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
Universidade Federal de Santa Maria Centro de Ciências Sociais e Humanas |
dc.publisher.program.fl_str_mv |
Programa de Pós-Graduação em Gestão de Organizações Públicas |
dc.publisher.initials.fl_str_mv |
UFSM |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Administração Pública |
publisher.none.fl_str_mv |
Universidade Federal de Santa Maria Centro de Ciências Sociais e Humanas |
dc.source.none.fl_str_mv |
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