Navegando por Palavras-chave "Controle Interno"

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    Gestão de risco e controle interno: uma abordagem nas unidades de Controladoria da Universidade Federal de São Paulo
    (Universidade Federal de São Paulo (UNIFESP), 2019-07-12) Coelho, Renan Eduardo [UNIFESP]; Fernandes, Francisco Carlos [UNIFESP]; Universidade Federal de São Paulo (UNIFESP)
    This study analyzes the adjustment and application of practices of risk management and internal controls in controllership units of the Federal University of São Paulo, based on the methodology of Committee of Sponsoring Organizations of The Treadway Commission - COSO. The study is a (field) survey using quantitative methods. The focus and the proceedings are descriptive and bibliographic. There was a questionnaire made in person related to their profiles, also related to practices of risk management and internal controls used in controllership units from Unifesp, perception of those risks and their satisfaction to the controls and, finally, improvement suggestions. The sample was composed by the administrative technical servers in education, dotted on controllership units of Federal University of São Paulo. Among 14 subjects, the sample was composed by 10 complete interviews, having a 71.43% of participation. To analyze the data there has been a matrix of importance and performance, based on Slack's matrix technique. The results show crucial elements of risk management and internal controls used on the controllership units of UNIFESP, such as: the improvement of controls judged as fail and the maintenance of the opne channel of cummunication among all the organization levels. However, there is also an excessive focus in accordancy and few elements that point the definition of appetite to the risk in the units studied. Also, the results emphasized that the financial risks are the ones that affect the most the controllership units of UNIFESP and the legal risks for the servants were the ones with more satisfaction in relation to their controls. There are also some limitations in the study, as the universe of subjects who involved only the administrative technical servers in education of the controllership units of the University. Accordingly to this one, ther is other limitation related to the interviewed perspective, for the opinion of only one person may not reflect the complete reality.