Governança na gestão pública: um estudo sobre a percepção dos diretores em relação ás melhores práticas recomendadas pela federação imternacional de contadores na UFCG.

Abstract

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.