A inserção da variável ambiental nas auditorias dos tribunais de contas
Ano de defesa: | 2008 |
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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
|
Programa de Pós-Graduação: |
Programa de Pós-Graduação em Engenharia de Produção
|
Departamento: |
Engenharia de Produção
|
País: |
BR
|
Palavras-chave em Português: | |
Palavras-chave em Inglês: | |
Área do conhecimento CNPq: | |
Link de acesso: | http://repositorio.ufsm.br/handle/1/8083 |
Resumo: | This dissertation presents concepts and some methodological elements that are proposed aiming at inserting the environmental variable into the audit process done by the Brazilian Courts of Accounts having municipal and state court jurisdiction so as to harmonize with their traditional activities without interfering with the competencies of the other inspection and environmental control entities. Firstly, conceptual marks which demonstrate relevant aspects are presented according to historical, socio-economical and legal- normative points of view defining the general context in which this issue is inserted. Next, theoretical references are presented as well as practical experiences which are specific to external control entities and related to audits, to the court of accounts own organization and environmental management with the aim of giving support to the methodological proposal for this study. As a result of the comparison of the initial objectives and this theoretical-practical framework, the methodological elements developed are disposed, and then divided into four main sections which include the totality of the activities of the chambers of accounts and their jurisdictioned entities, followed by a guideline for the implementation of these elements. Finally, the feasibility of the insertion of the environmental variable into the activities of the Brazilian courts of accounts is discussed, and the formation of institutional nets with other environmental control and inspection entities is suggested aiming to enhance the efficiency of statal activities, and a basic program for the formation of field auditors for this field of work is also presented. |
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2008-12-162008-12-162008-04-16MOTTA, Cezar Augusto Pinto. THE INSERTION OF THE ENVIRONMENTAL VARIABLE INTO THE AUDITS OF THE COURTS OF ACCOUNTS. 2008. 155 f. Dissertação (Mestrado em Engenharia de Produção) - Universidade Federal de Santa Maria, Santa Maria, 2008.http://repositorio.ufsm.br/handle/1/8083This dissertation presents concepts and some methodological elements that are proposed aiming at inserting the environmental variable into the audit process done by the Brazilian Courts of Accounts having municipal and state court jurisdiction so as to harmonize with their traditional activities without interfering with the competencies of the other inspection and environmental control entities. Firstly, conceptual marks which demonstrate relevant aspects are presented according to historical, socio-economical and legal- normative points of view defining the general context in which this issue is inserted. Next, theoretical references are presented as well as practical experiences which are specific to external control entities and related to audits, to the court of accounts own organization and environmental management with the aim of giving support to the methodological proposal for this study. As a result of the comparison of the initial objectives and this theoretical-practical framework, the methodological elements developed are disposed, and then divided into four main sections which include the totality of the activities of the chambers of accounts and their jurisdictioned entities, followed by a guideline for the implementation of these elements. Finally, the feasibility of the insertion of the environmental variable into the activities of the Brazilian courts of accounts is discussed, and the formation of institutional nets with other environmental control and inspection entities is suggested aiming to enhance the efficiency of statal activities, and a basic program for the formation of field auditors for this field of work is also presented.A dissertação apresenta conceitos e propõe elementos metodológicos visando à inserção da variável ambiental no processo de auditoria realizado pelos tribunais de contas brasileiros com jurisdição estadual e municipal, de forma a se harmonizar com suas atividades tradicionais e sem interferir nas competências dos demais entes de fiscalização e controle ambiental. Inicialmente, são apresentados marcos conceituais que demonstram aspectos relevantes, segundo os pontos de vista histórico, sócio-econômico e legal-normativo, definindo o contexto geral em que a questão se insere. A seguir são apresentadas referências teóricas e experiências práticas específicas aos entes de controle externo relativas às auditorias, ao funcionamento dos próprios tribunais de contas e à gestão ambiental, visando dar suporte à proposta metodológica em pauta. Como resultado da comparação dos objetivos iniciais e este referencial teórico-prático são disponibilizados os elementos metodológicos desenvolvidos, divididos em quatro eixos principais que englobam a totalidade das atividades das cortes de contas e seus jurisdicionados, seguindo-se de um roteiro para implantação destes elementos. Conclui-se pela viabilidade da inserção da variável ambiental nas atividades dos tribunais de contas brasileiros e, em complemento, sugere-se a formação de redes institucionais com outros entes de controle e fiscalização ambiental, visando ganhos de eficiência da atividade estatal, e apresenta-se um programa básico para formação dos auditores de campo nesta área de atuação.application/pdfporUniversidade Federal de Santa MariaPrograma de Pós-Graduação em Engenharia de ProduçãoUFSMBREngenharia de ProduçãoTribunais de ContasAuditoria ambientalGestão ambientalAdministração públicaCourt of accountsEnvironmental auditEnvironmental managementPublic administrationCNPQ::ENGENHARIAS::ENGENHARIA DE PRODUCAOA inserção da variável ambiental nas auditorias dos tribunais de contasThe insertion of the environmental variable into the audits of the courts of accountsinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisSilveira, Djalma Dias dahttp://lattes.cnpq.br/1988016337388120Nascimento, Luis Felipe Machado dohttp://lattes.cnpq.br/5801501389356871Bertolo, Rozangela Motiskahttp://lattes.cnpq.br/0327357421092652Motta, Cezar Augusto Pinto3008000000054005003005003002f70faa7-f713-45f8-a7f6-d0e7dc299ce7cd056c55-f83d-46a3-a835-e7d42f764cfbffa74dc6-e103-42ad-8c67-f69456c6beedc3f401cb-32f4-4248-b22b-5c0f34db0132info:eu-repo/semantics/openAccessreponame:Manancial - Repositório Digital da UFSMinstname:Universidade Federal de Santa Maria (UFSM)instacron:UFSMORIGINALCEZARAUGUSTOPINTOMOTTA.pdfapplication/pdf457349http://repositorio.ufsm.br/bitstream/1/8083/1/CEZARAUGUSTOPINTOMOTTA.pdf9c3d70d96a02ff6f4d5ccaf78aa21efbMD51TEXTCEZARAUGUSTOPINTOMOTTA.pdf.txtCEZARAUGUSTOPINTOMOTTA.pdf.txtExtracted texttext/plain342509http://repositorio.ufsm.br/bitstream/1/8083/2/CEZARAUGUSTOPINTOMOTTA.pdf.txt2bee46ff2eac3fa2f5499c6d768ef6e0MD52THUMBNAILCEZARAUGUSTOPINTOMOTTA.pdf.jpgCEZARAUGUSTOPINTOMOTTA.pdf.jpgIM Thumbnailimage/jpeg4697http://repositorio.ufsm.br/bitstream/1/8083/3/CEZARAUGUSTOPINTOMOTTA.pdf.jpg0bc638edafb56cc3c5f9a1f7e8e8c735MD531/80832021-10-27 14:13:49.737oai:repositorio.ufsm.br:1/8083Repositório Institucionalhttp://repositorio.ufsm.br/PUBhttp://repositorio.ufsm.br/oai/requestopendoar:39132021-10-27T17:13:49Manancial - Repositório Digital da UFSM - Universidade Federal de Santa Maria (UFSM)false |
dc.title.por.fl_str_mv |
A inserção da variável ambiental nas auditorias dos tribunais de contas |
dc.title.alternative.eng.fl_str_mv |
The insertion of the environmental variable into the audits of the courts of accounts |
title |
A inserção da variável ambiental nas auditorias dos tribunais de contas |
spellingShingle |
A inserção da variável ambiental nas auditorias dos tribunais de contas Motta, Cezar Augusto Pinto Tribunais de Contas Auditoria ambiental Gestão ambiental Administração pública Court of accounts Environmental audit Environmental management Public administration CNPQ::ENGENHARIAS::ENGENHARIA DE PRODUCAO |
title_short |
A inserção da variável ambiental nas auditorias dos tribunais de contas |
title_full |
A inserção da variável ambiental nas auditorias dos tribunais de contas |
title_fullStr |
A inserção da variável ambiental nas auditorias dos tribunais de contas |
title_full_unstemmed |
A inserção da variável ambiental nas auditorias dos tribunais de contas |
title_sort |
A inserção da variável ambiental nas auditorias dos tribunais de contas |
author |
Motta, Cezar Augusto Pinto |
author_facet |
Motta, Cezar Augusto Pinto |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Silveira, Djalma Dias da |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/1988016337388120 |
dc.contributor.referee1.fl_str_mv |
Nascimento, Luis Felipe Machado do |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/5801501389356871 |
dc.contributor.referee2.fl_str_mv |
Bertolo, Rozangela Motiska |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/0327357421092652 |
dc.contributor.author.fl_str_mv |
Motta, Cezar Augusto Pinto |
contributor_str_mv |
Silveira, Djalma Dias da Nascimento, Luis Felipe Machado do Bertolo, Rozangela Motiska |
dc.subject.por.fl_str_mv |
Tribunais de Contas Auditoria ambiental Gestão ambiental Administração pública |
topic |
Tribunais de Contas Auditoria ambiental Gestão ambiental Administração pública Court of accounts Environmental audit Environmental management Public administration CNPQ::ENGENHARIAS::ENGENHARIA DE PRODUCAO |
dc.subject.eng.fl_str_mv |
Court of accounts Environmental audit Environmental management Public administration |
dc.subject.cnpq.fl_str_mv |
CNPQ::ENGENHARIAS::ENGENHARIA DE PRODUCAO |
description |
This dissertation presents concepts and some methodological elements that are proposed aiming at inserting the environmental variable into the audit process done by the Brazilian Courts of Accounts having municipal and state court jurisdiction so as to harmonize with their traditional activities without interfering with the competencies of the other inspection and environmental control entities. Firstly, conceptual marks which demonstrate relevant aspects are presented according to historical, socio-economical and legal- normative points of view defining the general context in which this issue is inserted. Next, theoretical references are presented as well as practical experiences which are specific to external control entities and related to audits, to the court of accounts own organization and environmental management with the aim of giving support to the methodological proposal for this study. As a result of the comparison of the initial objectives and this theoretical-practical framework, the methodological elements developed are disposed, and then divided into four main sections which include the totality of the activities of the chambers of accounts and their jurisdictioned entities, followed by a guideline for the implementation of these elements. Finally, the feasibility of the insertion of the environmental variable into the activities of the Brazilian courts of accounts is discussed, and the formation of institutional nets with other environmental control and inspection entities is suggested aiming to enhance the efficiency of statal activities, and a basic program for the formation of field auditors for this field of work is also presented. |
publishDate |
2008 |
dc.date.accessioned.fl_str_mv |
2008-12-16 |
dc.date.available.fl_str_mv |
2008-12-16 |
dc.date.issued.fl_str_mv |
2008-04-16 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
MOTTA, Cezar Augusto Pinto. THE INSERTION OF THE ENVIRONMENTAL VARIABLE INTO THE AUDITS OF THE COURTS OF ACCOUNTS. 2008. 155 f. Dissertação (Mestrado em Engenharia de Produção) - Universidade Federal de Santa Maria, Santa Maria, 2008. |
dc.identifier.uri.fl_str_mv |
http://repositorio.ufsm.br/handle/1/8083 |
identifier_str_mv |
MOTTA, Cezar Augusto Pinto. THE INSERTION OF THE ENVIRONMENTAL VARIABLE INTO THE AUDITS OF THE COURTS OF ACCOUNTS. 2008. 155 f. Dissertação (Mestrado em Engenharia de Produção) - Universidade Federal de Santa Maria, Santa Maria, 2008. |
url |
http://repositorio.ufsm.br/handle/1/8083 |
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Universidade Federal de Santa Maria |
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