Banca de QUALIFICAÇÃO: ADLAREG AUREA DA COSTA DUTRA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : ADLAREG AUREA DA COSTA DUTRA
DATE: 28/04/2021
TIME: 10:00
LOCAL: Sítio eletrónico < meet.google.com/toy-edpa-nzs >
TITLE:

INTELLIGENCE AUDIT: APPLICATION IN THE GOVERNMENTAL INTERNAL AUDIT UNITS OF THE FEDERAL PUBLIC UNIVERSITIES OF BRAZIL

The information management has been increasingly used in the organizational sphere, especially in light of the changes imposed by the current information age. In the public sphere, this is also perceived due to the increase in society's informational needs. Currently, it is not enough to know where the amount paid in taxes is, it is also necessary to demonstrate the adequate and efficient provision of the public service. In this measurement environment are the Government Internal Audit Units (UAIG), which act as information producing units, since through their reports and recommendations, they provide the audited units with analyzes that aim to add value to the organization. These organizations, in turn, act as recipients or users of the information, and are responsible for implementing the audit recommendations. Despite the potential for adding value to the recommendations, studies show that, within the scope of federal public universities in Brazil, they are not being properly observed. In view of this, the general objective of this research is to audit the UAIG members of federal public universities in Brazil with a view to expanding the fulfillment of the issued recommendations. This general objective will be achieved with the achievement of the following specific objectives: 1) to analyze the existing literature on auditing of information assets; 2) to characterize the internal audit units belonging to federal public universities in Brazil; 3) to analyze the auditors' perception regarding the non-compliance with the UAIG recommendations; 4) analyze the perception of the auditees in relation to non-compliance with the recommendations of the UAIG; 5) identify the significant variables that impact on non-compliance with the recommendations; and 6) to propose recommendations for improvement for the UAIG. To achieve them, the intelligence audit method proposed by Carvalho (2010) will be applied. The present research has a mixed nature, contemplating quantitative and qualitative approaches and based on specific objectives, it is characterized as descriptive and exploratory. For data collection, bibliographic research, document analysis, questionnaire and interview will be used. For data analysis, content analysis and multiple linear regression will be used, in addition to descriptive statistics. Based on these analyzes, methodological triangulation will be used in proposing recommendations with a view to expanding compliance with the audit recommendations of these UAIG.

 

KEY WORDS:

Information management. Government Internal Audit. Audit Recommendation. Information Audit. Intelligence Audit.

PAGES: 110
BIG AREA: Ciências Sociais Aplicadas
AREA: Ciência da Informação
SUMMARY:

The information management has been increasingly used in the organizational sphere, especially in light of the changes imposed by the current information age. In the public sphere, this is also perceived due to the increase in society's informational needs. Currently, it is not enough to know where the amount paid in taxes is, it is also necessary to demonstrate the adequate and efficient provision of the public service. In this measurement environment are the Government Internal Audit Units (UAIG), which act as information producing units, since through their reports and recommendations, they provide the audited units with analyzes that aim to add value to the organization. These organizations, in turn, act as recipients or users of the information, and are responsible for implementing the audit recommendations. Despite the potential for adding value to the recommendations, studies show that, within the scope of federal public universities in Brazil, they are not being properly observed. In view of this, the general objective of this research is to audit the UAIG members of federal public universities in Brazil with a view to expanding the fulfillment of the issued recommendations. This general objective will be achieved with the achievement of the following specific objectives: 1) to analyze the existing literature on auditing of information assets; 2) to characterize the internal audit units belonging to federal public universities in Brazil; 3) to analyze the auditors' perception regarding the non-compliance with the UAIG recommendations; 4) analyze the perception of the auditees in relation to non-compliance with the recommendations of the UAIG; 5) identify the significant variables that impact on non-compliance with the recommendations; and 6) to propose recommendations for improvement for the UAIG. To achieve them, the intelligence audit method proposed by Carvalho (2010) will be applied. The present research has a mixed nature, contemplating quantitative and qualitative approaches and based on specific objectives, it is characterized as descriptive and exploratory. For data collection, bibliographic research, document analysis, questionnaire and interview will be used. For data analysis, content analysis and multiple linear regression will be used, in addition to descriptive statistics. Based on these analyzes, methodological triangulation will be used in proposing recommendations with a view to expanding compliance with the audit recommendations of these UAIG.

BANKING MEMBERS:
Externo à Instituição - RENATO TARCISO BARBOSA DE SOUZA - UnB
Externo ao Programa - 1149391 - ANAILSON MARCIO GOMES
Presidente - 1323825 - ANDREA VASCONCELOS CARVALHO
Externo à Instituição - ANTONIO DE SOUZA SILVA JÚNIOR
Interna - 1225081 - LUCIANA DE ALBUQUERQUE MOREIRA