Banca de DEFESA: RICARDO ALEXANDRE BASTOS BARROS

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : RICARDO ALEXANDRE BASTOS BARROS
DATE: 27/07/2022
TIME: 10:00
LOCAL: Google Meet < meet.google.com/tsb-gwgb-tmp >
TITLE:

INTELLIGENCE AUDIT: AN ANALYSIS OF THE CONTRIBUTIONS OF THE GOVERNMENT INTERNAL AUDIT UNIT TO DECISION MAKING AT THE FEDERAL UNIVERSITY OF RIO GRANDE DO NORTE

KEY WORDS:

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

PAGES: 118
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. As a result, 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 since 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; to prepare a profile of internal audit and its informational products in the view of UFRN managers; to 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. To achieve them, a verification of the degree of adherence to procedures and products of the governmental internal audit unit to the classic method proposed by Platt (1974), the principles of production of strategic information, was carried out; interviews with the University's senior management members; and an intervention proposal was elaborated containing recommendations for informational audit products aimed at improving the quality of the products of the governmental internal audit unit, meeting the informational needs of managers and, consequently, the provision of services to society.

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