Banca de QUALIFICAÇÃO: RICARDO ALEXANDRE BASTOS BARROS

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : RICARDO ALEXANDRE BASTOS BARROS
DATE: 24/03/2022
TIME: 09:00
LOCAL: Sítio eletrônico < meet.google.com/xmp-bwzt-cxy >
TITLE:

INTELLIGENCE AUDIT: AN ECOLOGICAL APPROACH TO INFORMATION MANAGEMENT IN THE GOVERNMENT INTERNAL AUDIT UNIT OF THE FEDERAL UNIVERSITY OF RIO GRANDE DO NORTE

KEY WORDS:

Intelligence audit. Government internal audit. Information management. Ecological approach. Information audit.

PAGES: 83
BIG AREA: Ciências Sociais Aplicadas
AREA: Ciência da Informação
SUMMARY:

The transformations through which government internal audit units have gone through in recent years have approximated them to information asset audits that, in their essence, are consultative audits, due to the need for convergence of good Brazilian standards to international practices. In this way, governmental audits began to focus their efforts on assessment and consultancy in terms of governance, risk management and internal controls. In this sense, the ecological approach to information proposed by Davenport, which emphasizes the information environment in its entirety, with emphasis on culture, behavior and information policy, presents the ideal conditions to collaborate with this change. All this because it emphasizes personal and informational behavior, being concerned not only with providing information, but also facilitating its effective use, helping individuals to search, share, structure and make sense of information. The general objective of this research is to analyze, from the managers' perspective, the contributions of the government internal audit unit of the Federal University of Rio Grande do Norte to the decision-making process. For that, it is intended to characterize the UFRN internal audit unit as a producer of strategic information; identify the informational needs of UFRN's senior management members in the decision-making process; verify which elements influence the use or not of audit reports in the decision-making process by UFRN's senior management; and, finally, to identify ways to expand the information needs related to decision-making by the members of UFRN's senior management. It is planned to achieve the research objectives through document analysis of audit reports from which it is expected to extract the necessary information to verify the degree of adherence of internal audit procedures and products to the Principles of Production of Strategic Information; application of a questionnaire that aims to identify informational needs and identify the elements that influence the use or not of audit reports by UFRN's senior management; and elaborating, when applicable, suggestions on how to meet these needs, using methodological triangulation with a focus on the theoretical framework, on the analysis of the answers to the questionnaire and on the acquired experience.

BANKING MEMBERS:
Presidente - 1323825 - ANDREA VASCONCELOS CARVALHO
Interna - 1225081 - LUCIANA DE ALBUQUERQUE MOREIRA
Externo à Instituição - ROGERIO HEERIQUE DE ARAÚJO JUNIOR