SARMENTO, D. S.; SARMENTO, Dieglys de Santana.
Resumo:
The objective of this monograph was to verify which the practices of control of the
Federal University of Campina Grande (UFCG) they are interconnected with the
recommended ones for the International Federation of the Accountants (IFAC). The
fulfilled inquiry is classified in descriptive and exploratory. On basis of the technical
used proceedings it was classified like field work. The universe of this study was
limited to federal institution of higher education, the Federal University of Campina
Grande (UFCG) the campus of Patos, Pombal, Sousa and Cajazeiras. The sample of
the I study was of type sampling single, on which the subjects from research have been
the wardens of each institution responsible at planning & actions concerning the control
institutional. The instrument used for collection of data it was the questionnaire. What
for his time contemplated important points like: since the accounts rendered are done
in the campus, they use an administration for results, if the relative informations to this
sector it is transparent, between others. The test result showed that the practices used
within the IFES's according to the recommendations of the IFAC, are measures to
manage risk, review and test the internal control structure; solidify the financial
management system. In order to what, 75% of that institutions analyzed uses the
screening in as the means of act on administration of risk , 50% from the IFES's
agrees what the screening in is tester and revise periodically inside from institution and
100% of the directors they affirmed own a system solid inside from organization.
However, it identified some control practices that need improvement within IFES's who
are not following the regulations of IFAC, including: writing the audit committee, to
improve the recruitment and training policy, and establish the budget cash flow.
Identifying that 75% of these institutions falls short by not performing an internal audit
and only 25% of IFES's has appropriate policies for recruitment and training. Thus, the
study showed that the proposed adaptation control practices of IFAC should be
adjusted characteristics of the administrative system of UFCG. Since the practice
pending improvement, if settled, could help reduce the mismatch between the interests
of the agent and leader.