Auditoria de ativos informacionais: em foco as prestações de contas na UFERSA

• Ano de defesa: 2021
• Autor(a) principal: Nazareno, Arisclenia Kelly
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal do Rio Grande do Norte; Brasil; UFRN; PROGRAMA DE PÓS-GRADUAÇÃO EM GESTÃO DA INFORMAÇÃO E DO CONHECIMENTO
• Palavras-chave em Português: Auditoria de ativos informacionais; Auditoria de inteligência; Convênios; Prestação de contas; Transparência; Accountability
• Link de acesso: https://repositorio.ufrn.br/handle/123456789/32716

The relationship between federal Universities and support foundations is regulated by Law No. 8,958 / 94, which establishes the duty of support foundations to account for the resources applied by the financing entities and to these entities to analyze them. Thus, this study sought to understand how the Federal Rural University of the Semi-Arid Region (UFERSA) analyzes the final account payments of the agreements executed by the Guimarães Duque Foundation (FGD). Specifically, the objectives were: a) to identify whether the procedures and information products used by UFERSA meet the requirements established in the legislation; b) to evaluate the perception of the professionals who are accountable for the ease and / or difficulty in using the products and performing the procedures performed by UFERSA; and c) to propose guidelines for the construction and / or alteration of procedures and informational products to assist in the analysis of accountability. The method used to carry out the research was Carvalho Carvalho's Intelligence Audit, A. (2010). It is an applied and field research, of a descriptive nature with a primarily qualitative approach. The field of study was the Division of Academic and Institutional Projects (DPAI). The techniques employed for data collection were bibliographic research, documentary research, questionnaire, interview and benchmarking. In data analysis, the content analysis technique was used. It was found that the informational procedures and products used by UFERSA contemplate the requirements established in the legislation; that the profile, training and professional experiences can influence the understanding and security in the analysis of the rendering of accounts of the agreements; that the diversity of the projects and the frequent updates in the legislation demand changes in the content of the information products and that there are problems in the communication between the actors of the process. Such findings supported important recommendations. In this sense, the audit of informational assets represents an improvement of the traditional auditing process in the public sector, since it includes aspects linked to informational assets, essential to all processes, subsidizing governmental accountability actions.