Implantação de um órgão de auditoria interna e de sistema de controle interno nas universidades federais brasileiras: uma proposta para implantação na Universidade Federal Rural do Rio de Janeiro

Abstract

This work was done by searching for proposing the implementation of an internal auditing function in Universidade Federal Rural do Rio de Janeiro and the existence and appropriateness of internal control systems are adequate and the ascertainment of liability of public servants works as a mechanism that ensures the prevention of fraud in the public sector, building on the Brazilian Federal universities. Inserted in national policies, the top-level education has, in recent years, faced the problems of lack of resources for the care of the maintenance activities necessary to its perfect functioning. The Manager of the institution needs to monitor continuously the performance of each unit of its administration, to avoid waste and remedy the deficiencies found in the reverse situation. Being that this work was to perform a preliminary search through literature, documentation contained with purpose to provide managers with federal institutions of higher Education administration tools to prevent fraud. This research work initially focuses on the control System, analyzing aspects of its evolution and legislation that relies. In the profile of the audit, also from the legal provisions. The next item, discuss the internal audit, evidencing the fundamental concepts, standards and techniques used and their importance in the public service. Finally it presents the case study in UFRRJ. The internal auditor shall exercise the control agent role within the Organization and to develop its role he plays defense of citizenship in view of their essential feature of system support internal control, which enables the combat inappropriate practices of resource usage in the public sector.