Banca de QUALIFICAÇÃO: WALLISSON LUIZ GUEDES ABRAHÃO

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : WALLISSON LUIZ GUEDES ABRAHÃO
DATE: 23/02/2023
TIME: 14:00
LOCAL: videoconferência
TITLE:

EVALUATION OF THE QUALITY OF ADMINISTRATIVE INTERNAL CONTROL AT THE PRO-RECTORIES OF THE FEDERAL UNIVERSITY OF CARIRI, IN THE LIGHT OF COSO I.

KEY WORDS:

Internal control; COSO; Public Management; University.

PAGES: 82
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUMMARY:

Being an important management tool, internal control has become a reason for discussion in public management, sometimes as a management tool, sometimes as a support tool for auditing. However, internal control must be inserted in public management as a support tool for management in the execution of planning, in the achievement of pre-established goals and in the fulfillment of institutional objectives, having efficiency, effectiveness, effectiveness and economy as principles guidelines for internal control and focused on the results of the service provided to society. Therefore, this study focuses on assessing the quality of UFCA's internal control, based on the Pro-Rectories, where the components of the COSO I framework will be used as an evaluation tool. In addition to checking the control, variables that will be analyzed will be analyzed. eventually interfere with the results of quality control, namely: size variable, which is configured in the number of personnel plus the executed budget; another variable is the training of managers in the areas of internal control and risk management; and the level of education of managers. The survey will be carried out with Pro-rectors, coordinators and heads of centers. Starting from the point of view of the objectives, this research is classified as descriptive, with a qualitative approach. Data will be collected through the application of a social-demographic questionnaire of the participants and questions covering the components of COSO I. Data analysis will be carried out through descriptive statistics, analysis of data exploration, cross-characterization and correlation test. The methodology adopted is intended to meet the general objective and the specific objectives of the research.

COMMITTEE MEMBERS:
Interna - 1064645 - ALINE VIRGINIA MEDEIROS NELSON
Interno - ***.461.894-** - RICHARD MEDEIROS DE ARAÚJO - NENHUMA
Presidente - 1750458 - THIAGO FERREIRA DIAS