Abstract
Internal control is designed to plan, organize and supervise information through measures that seek to protect assets, increase operational efficiency and promote adherence to administrative policies. Manage public resources for internal control becomes an important organ of internal control that acts as a supervisor of internal procedures. Thus, this study aims to verify the existence and operation of internal control in five Foundations of the Federal University of Santa Catarina. This is a descriptive study using a qualitative approach and sources of primary data collection. We conclude that despite the importance of internal control, only three foundations have a control unit; consisted also that some of the procedures that help in the harmonious development and enable greater efficiency in operations, are not practiced in many of the foundations studied, procedures such as: career planning, performance reporting, internal manuals, employee turnover and segregation of duties. Internal controls above showed paid up information between the sectors: accounting, administrative, financial, personnel and project management unit. The managers recognize the importance of internal control to the Foundation, and are unanimous in asserting an interest in internal control to promote operational efficiency.
Highlights
O Controle Interno tem por finalidade planejar, organizar e supervisionar informações por meio de medidas que buscam proteger o patrimônio, incrementar a eficiência operacional e promover obediência às diretrizes administrativas
Manage public resources for internal control becomes an important organ of internal control that acts as a supervisor of internal procedures
We conclude that despite the importance of internal control, only three foundations have a control unit; consisted that some of the procedures that help in the harmonious development and enable greater efficiency in operations, are not practiced in many of the foundations studied, procedures such as: career planning, performance reporting, internal manuals, employee turnover and segregation of duties
Summary
O Controle Interno é um órgão que trabalha para que as ações tomadas pela entidade aumentem a probabilidade de que seus objetivos e metas sejam atingidos, conferindo a precisão e a confiabilidade dos dados (MENEZES et al, 2005). O Controle Interno deve atuar nas instituições de forma preventiva, fiscalizando e detectando erros e falhas para que, em tempo hábil, sejam tomadas medidas que evitem, reduzam ou corrijam atos que possam comprometer o alcance das metas e objetivos da organização (RONCALIO; ALBERTON; AMARAL, 2009). Emerge a pergunta de pesquisa que orienta este trabalho: Como ocorre a atuação do Sistema de Controle Interno nas Fundações de Amparo à Pesquisa? Para tanto o presente estudo tem por objetivo verificar a existência e atuação dos órgãos de Controle Interno das cinco Fundações de Amparo à Pesquisa da Universidade Federal de Santa Catarina (UFSC). A relevância da pesquisa justifica-se por contribuir para que as Fundações proporcionem melhorias em seus sistemas de Controle Interno ou mesmo identifiquem sua importância como um instrumento de apoio à gestão.
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