A CONFORMIDADE DE REGISTRO DE GESTÃO COMO INSTRUMENTO DE CONTROLE PREVENTIVO DE ERROS E FRAUDES: PROPOSIÇÃO DE UM PROCESSO GERENCIAL NO ÂMBITO DE UMA INSTITUIÇÃO FEDERAL DE ENSINO

Abstract

The Management Registry Compliance (CRG) is an internal control procedure that needs to be performed satisfactorily and timely by public institutions. This research addresses the question: How should the CRG procedure be performed at a federal educational institution? The following theoretical bases were addressed: Public Accounting and Transparency, Internal Control, SIAFI and Accounting Compliance. And methodological procedures were used to diagnose the current situation and to propose a management process dedicated to a Federal Education Institution. The diagnosis showed that the CRG procedure is not performed correctly, and the main reasons for this problem are the accumulation of functions, the lack of training and the lack of technical knowledge. Finally, this work generated a management process for the correct execution of CRG, technical-technological product, aiming to assist the employees that deal with this discussion.