Observation Of Recommendations Issued By Ministry Of Transparency And Comptroller General Of The Union By Public Managers In Brazil - From 2012 To 2016.
Name: PAULO CÉZAR THIÉBAUT
Type: MSc dissertation
Publication date: 30/11/2017
Advisor:
Name |
Role |
|---|---|
| ROGÉRIO ZANON DA SILVEIRA | Advisor * |
Examining board:
| Name |
Role |
|---|---|
| MARILENE OLIVIER FERREIRA DE OLIVEIRA | Internal Examiner * |
| ROGÉRIO ZANON DA SILVEIRA | Advisor * |
Summary: This research addresses the topic Internal Control in Public Administration, with emphasis on federal executive power. Control systems have the role of ensuring that the actions promoted by the State meet the purposes for which they were created, by using the means provided for their proper performance. The accounting, financial, budgetary, operational and patrimonial oversight of the public agencies is exercised by the Audit Court of the Union (TCU), with the support of internal control offices established within the Powers. From the inspection and inspection process, recommendations are made to the public managers of the audited agencies, in order to seek this improvement in Public Administration. It is within this context that the problem that guides this research is inserted: to what extent are the recommendations under the TCU observed by public administrators? The purpose of this research is to understand compliance with the recommendations of the Federal Comptroller General's Office by public managers in Brazil from 2012 to 2016. The methodology is based on Content Analysis for the treatment and interpretation of data and information, which are obtained through the documentary research instrument. The documents surveyed are annual accounts audit reports published by the CGU between 2012 and 2016.
Public Administration, Public Administration. Internal control, Controls recommendations.
