AUDITING INFORMATIONAL ASSETS: FOCUSING ON ACCOUNTABILITIES AT UFERSA
Information Asset Audit; Intelligence Audit; Covenants; Accountability; Transparency; Accountability.
Teaching, research and extension actions within universities are developed based on strategic planning and academic projects usually carried out in partnership with support foundations. This relationship is regulated by Law No. 8,958 / 94, which establishes the duty of support foundations to account for the resources applied by the financing entities and to these entities to analyze them. Thus, this study sought to understand how the Federal Rural University of the Semi-arid (UFERSA) analyzes the final account payments of the agreements executed by
the Guimarães Duque Foundation (FGD). Specifically, the objectives were: a) to identify whether the procedures and information products used by UFERSA meet the requirements established in the legislation; b) to evaluate the perception of the professionals who are ac- countable for the ease and / or difficulty in using the products and performing the procedures performed by UFERSA; and c) to propose guidelines for the construction and / or alteration of procedures and informational products to assist in the analysis of accountability. The method used to carry out the research was the Carvalho Intelligence Audit, A. (2010). It is an applied and field research, of a descriptive nature with a primarily qualitative approach. The field of study was the Division of Academic and Institutional Projects (DPAI). The techniques used for data collection were bibliographic research, documentary research, questionnaire, interview and benchmarking. In the data analysis, the techniques of inductive statistics and content analysis were used. It was found that the informational procedures and products used by UFERSA meet the requirements established in the legislation, that the profile, training and professional experiences can influence the understanding and security in the analysis of the account rendering of the agreements. That the diversity of projects and the frequent updates in legislation demand changes in the content of informational products and that there are problems in communication between the actors in the process. Such findings supported important recommendations. In this sense, the audit of informational assets represents an improvement of the traditional auditing process in the public sector, since it includes aspects linked to informational assets, essential to all processes, subsidizing governmental accountability actions.