Banca de DEFESA: PAULA MONTE SERRAT CARVALHO

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : PAULA MONTE SERRAT CARVALHO
DATE: 19/02/2025
TIME: 10:00
LOCAL: Video Conferência
TITLE:

The contribution of internal auditing to public governance: proposed actions for a body of the Judiciary

KEY WORDS:

Internal Audit; Public Governance; Judiciary

PAGES: 56
BIG AREA: Outra
AREA: Multidisciplinar
SUMMARY:

The literature in the field of Applied Social Sciences indicates that an efficient internal audit unit contributes to achieving better levels of governance within the organization it is part of. This work presents research conducted within the Superior Tribunal de Justiça (STJ) aimed at analyzing whether the actions of the internal audit unit have contributed to the improvement of governance levels at the STJ. To this end, a case study was carried out, involving data collection through interviews and data processing supported by qualitative data analysis software. The scope of the research was defined based on the Public Governance and Management Survey conducted by the Tribunal de Contas da União (TCU), which assessed the integrated Public Governance and Management Index (iGG) in 2021. The results indicated that “the internal audit unit is recognized as part of the set of units that contributed to the result achieved by the STJ in the iGG 2021.” Suggestions for actions that could be undertaken in the future by the internal audit unit to enhance its contribution to the court's governance were also collected from the interviews. In conclusion, this work recommended: (i) establishing a study group aimed at developing proposals for changes in work processes; (ii) developing a system for centralizing information to reduce the time spent by audited units in responding to recommendations; and (iii) creating a professional training course project to encourage the development of new communication skills among the technical staff of internal audit. Based on these qualitative data that were processed and analyzed, an Education Action Project named "Continuous Training for Auditors - High-Performance Communication" was formulated, aimed at addressing a demand from interested areas identified in this research.

COMMITTEE MEMBERS:
Interna - 2492209 - CLESIA CAMILO PEREIRA
Presidente - 2097907 - ELISABETH APARECIDA CORREA MENEZES
Externa à Instituição - LIA DE AZEVEDO ALMEIDA - UFT
Interna - 1764461 - MAGDA DE LIMA LUCIO