Banca de DEFESA: ADLAREG AUREA DA COSTA DUTRA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : ADLAREG AUREA DA COSTA DUTRA
DATE: 29/03/2022
TIME: 10:00
LOCAL: Sítio eletrônico < meet.google.com/qww-wbhs-cks >
TITLE:

Intelligence audit: application in the government internal audit units of the federal universities of Brazil.


KEY WORDS:

Government Internal Audit. Information Audit. Intelligence Audit. Audit Recommendation. Federal Universities. Information Management.


PAGES: 236
BIG AREA: Ciências Sociais Aplicadas
AREA: Ciência da Informação
SUMMARY:

Information management has been increasingly used in the organizational context, especially given the changes imposed by the current information age. In the public sphere this is also perceived due to the need to demonstrate the adequate and efficient provision of public service to society. In this environment are the Government Internal Audit Units, 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 organizations. These organizations, in turn, act as recipients or users of the information, and are responsible for implementing audit recommendations. Despite the value-adding potential of the recommendations, studies have shown that they are not being properly observed in Brazilian federal universities. Therefore, the general objective of this research is to audit the informational aspects of the recommendations issued by the Government Internal Audit Units that integrate Brazilian federal universities. This general objective is operationalized through the following specific objectives: 1) analyzing the existing literature on information asset auditing; 2) to characterizing the internal audit units that integrate federal universities in Brazil; 3) analyzing the perception of auditors and auditees seeking to identify variables that impact on compliance with the recommendations; 4) identifying the most significant variables that negatively impact compliance with the recommendations; and 5) proposing improvement recommendations for the Government Internal Audit Units. To achieve them, a mixed nature research was carried out, contemplating qualitative and quantitative approaches, also characterized as descriptive and exploratory, regarding the objectives. The intelligence audit method proposed by Carvalho (2010) was applied and for data collection, bibliographic research, document analysis, questionnaire, interview and form were used. For data analysis, in addition to descriptive statistics, content analysis and multiple linear regression were used. Based on these analyses, it was observed the existence of three components with twelve main variables that negatively impact compliance with the recommendations issued by government internal audits. In view of the findings, a methodological triangulation was carried out in which recommendations were proposed to the Government Internal Audit Units.


BANKING MEMBERS:
Presidente - 1323825 - ANDREA VASCONCELOS CARVALHO
Interna - 1225081 - LUCIANA DE ALBUQUERQUE MOREIRA
Externo à Instituição - RENATO TARCISO BARBOSA DE SOUZA - UnB
Notícia cadastrada em: 15/03/2022 10:27
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