A cobrança exercida pelos cidadãos quanto às atividades realizadas por seus representantes e organizações públicas tem requerido maior necessidade de aprimoramento das atividades de auditoria interna que possam auxiliar no controle e fiscalização de processos e atividades das organizações. Dentre as práticas usuais para avaliação governamental está a Auditoria de Gestão alterando o foco anterior da conformidade para o foco na gestão e melhorias de processos das entidades. Enquanto alguns autores defendem a sua importância e validade, outros autores questionam a validade deste tipo de auditoria e sua contribuição para a melhoria dos processos gerenciais das organizações públicas. Neste trabalho, investiga-se os procedimentos adotados pela Marinha do Brasil nas atividades de Auditoria de Gestão em três de suas Unidades Jurisdicionadas e quais os resultados dos processos de auditorias. Buscou-se verificar se as recomendações constantes nas Auditorias de Gestão contribuem para a solução de melhores práticas de gestão das Unidades Jurisdicionadas da Marinha do Brasil. Para a consecução dos objetivos propostos foram analisadas as recomendações elencadas nos Relatórios de Auditoria de Gestão das unidades auditadas no exercício de 2013 e comparados com os relatórios dos exercícios de 2009, 2010, 2011 e 2012. Após a compilação dos dados foi efetuada uma avaliação de resultados baseada em um referencial de análise desenvolvido para a pesquisa. Nas Unidades Jurisdicionadas estudadas observou-se que dos critérios de avaliação utilizados nos processos de auditoria houve melhoria em 55% destes na UJ-1, 88% na UJ-2 e 64% na UJ-3. Os resultados mostraram que a Marinha do Brasil vem aperfeiçoando seus critérios de avaliação de gestão e que as Unidades Jurisdicionadas da Marinha do Brasil que passaram por mais de um processo de Auditoria de Gestão tiveram melhorias em seu desempenho comprovado na auditoria de 2013. / The fact that citizens have been claiming results as to the activities carried out by their representatives and public organizations has required greater need for improvement of internal audit activities which may assist in the control and supervision of processes and activities of organizations. Among the usual practices for government evaluation is the Management Audit, changing the previous focus of conformity to focus on management and improvements of the entities processes. While some authors argue its validity and importance, other authors have questioned the validity of such type of audit and its contribution to the improvement of management processes of public organizations. In this paper, we investigate the procedures adopted by Brazilian Navy in the Management Audit activities in three of its jurisdictional units and the results of the audit processes. We sought to determine whether the recommendations contained in the Management Audits contribute to the solution of best management practices of the Jurisdictional Units of Brazilian Navy. In order to achieve the proposed goals, we analyzed the recommendations listed in the Management Audit Reports of the audited units in 2013 and compared to the reports of 2009, 2010, 2011 and 2012. After the data was compiled, an evaluation of results was done based on an analysis framework developed for research. In the studied jurisdictional units, it was observed that the evaluation criteria used in the audit process have improved 55% in UJ-1, 88% in UJ-2 and 64% in UJ-3. The results showed that Brazilian Navy has improved its management evaluation criteria and the jurisdictional units of Brazilian Navy which have been through more than one Management Audit process improved their performance as evidenced in the audit of 2013.

The objective of this thesis is to describe and examine the current state of research and knowledge on performance auditing and performance reporting, and how these two components of performance management can be applied in the public sector in South Africa, and, at the same time, be in line with the provisions of the Public Finance Management Act. The roles and responsibilities and supporting mechanisms available for implementation are reflected on and the application in national departments in South Africa is analysed. The analysis demonstrates that limited performance audits are conducted and reported on in the annual report. Although there has been a continuous improvement in performance reporting major shortcomings identified by the Auditor-General SA include the lack of sufficient supporting evidence and non-alignment between the planning, budgeting and actual reporting information. Accounting officers made reference to performance information in their reports but the content differed and audit committees also adopt various practices. Challenges include the lack of standards, support and incentives or sanctions for poor reporting. The study concludes with recommendations and suggestion for future research. / Auditing / M. Com. (Auditing)

The objective of this thesis is to describe and examine the current state of research and knowledge on performance auditing and performance reporting, and how these two components of performance management can be applied in the public sector in South Africa, and, at the same time, be in line with the provisions of the Public Finance Management Act. The roles and responsibilities and supporting mechanisms available for implementation are reflected on and the application in national departments in South Africa is analysed. The analysis demonstrates that limited performance audits are conducted and reported on in the annual report. Although there has been a continuous improvement in performance reporting major shortcomings identified by the Auditor-General SA include the lack of sufficient supporting evidence and non-alignment between the planning, budgeting and actual reporting information. Accounting officers made reference to performance information in their reports but the content differed and audit committees also adopt various practices. Challenges include the lack of standards, support and incentives or sanctions for poor reporting. The study concludes with recommendations and suggestion for future research. / Auditing / M. Com. (Auditing)

This study focuses on the effectiveness of audit committees in public entities, specifically schedule 3A entities, which are governed by the PFMA. It is clear that the audit committee cannot operate on its own if it wishes to be effective. Management, Internal Audit and External Audit (Auditor General of South Africa) all play significant roles in the effectiveness of the audit committee. Internal Audit and the Auditor General are assurance providers for the audit committee and therefore play an even bigger role in its effectiveness. The independence of these assurance providers is vital, as the audit committee relies on them to obtain an independent view of the effectiveness of controls within the entities. / Graduate School of Business Leadership

Orientador: Adriana Polachini do Valle / Resumo: A infecção de sítio cirúrgico é uma das complicações mais importantes e frequentes no cuidado do paciente, gerando grande ônus ao mesmo e à instituição. A profilaxia antimicrobiana é uma das principais ferramentas no combate à essas infecções, contudo, estudos apontam elevadas taxas de erros em seus processos, aumentando o risco de infecção de sítio cirúrgico e o prolongamento da internação e gastos hospitalares. Este estudo objetivou desenvolver e validar um aplicativo para auditoria e controle da profilaxia antimicrobiana em sítio cirúrgico para dispositivos móveis, baseando-se no protocolo adotado pela Comissão de Controle de Infecção Relacionada à Assistência à Saúde (CCIRAS) do Hospital das Clínicas de Botucatu e pesquisas recentes da instituição. O desenvolvimento do aplicativo foi realizado utilizando a ferramenta Xamarin, que permite o desenvolvimento de aplicativos de maneira multiplataforma. A validação foi realizada por meio de entrevistas com 10 especialistas de áreas que trabalham diretamente com profilaxia antimicrobiana, onde foram avaliados a usabilidade, apresentação e informações do modelo proposto. Nestas entrevistas, utilizou-se do Índice de Validação de Conteúdo (IVC) e Coeficiente de Kappa para avaliação da concordância entre os juízes, sendo definido como valores mínimos ideais de 0.75 e 0.61, respectivamente. A validação do sistema demonstrou excelentes resultados, onde os itens avaliados apresentaram uma boa classificação, com IVC igual ou superior a ... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: Surgical site infection is one of the most important and frequent complications in patient care, generating a great burden on the patient and the institution. Antimicrobial prophylaxis is one of the main tools for the prevention of these infections; however, studies indicates that there are high error rates in this process, which can increase the risk of surgical site infection, prolong hospitalization time and increases hospital expenses. This study aimed to develop and validate a mobile application to audit and control antimicrobial prophylaxis in surgical site process, based on the protocol adopted by the Infection Control Committee related to Health Care (ICCHC) of the Hospital das Clínicas de Botucatu, and recent researches at the institution. The development of the system was carried out using the Xamarin development platform, which allow the development of multiplatform applications. The validation process was conducted with interviews from 10 experts that works directly in areas related to antimicrobial prophylaxis, evaluating the usability, presentation and information of the proposed model. In those interviews, the Content Validity Index (CVI) and Kappa Coefficient were used to evaluate the concordance between the judges, having defined as ideal minimum values of 0.75 and 0.61, respectively. The system’s validation showed excellent results, where all the evaluated items received a good classification, with a CVI equal to or higher than 0.90 and Kappa Coefficient equ... (Complete abstract click electronic access below) / Mestre

Thesis (Ph.D.) -- University of Western Sydney, Macarthur, 2000. / "A theis presented to the University of Western Sydney, Macarthur in fulfilment of the requirements for the degree of Doctor of Philosophy, June, 2000.''--t.p. Bibliography: leaves 235-287.

This study focuses on the effectiveness of audit committees in public entities, specifically schedule 3A entities, which are governed by the PFMA. It is clear that the audit committee cannot operate on its own if it wishes to be effective. Management, Internal Audit and External Audit (Auditor General of South Africa) all play significant roles in the effectiveness of the audit committee. Internal Audit and the Auditor General are assurance providers for the audit committee and therefore play an even bigger role in its effectiveness. The independence of these assurance providers is vital, as the audit committee relies on them to obtain an independent view of the effectiveness of controls within the entities. / Graduate School of Business Leadership

Dissertation deals with the human resource audit. It is aimed at creation of the concept for human resource audit and verification of its various aspects by analyzing the primary data obtained by empirical research.

The issue of migration within the European Union has grown in member countries to considerable size. Management representatives of EU institutions have decided to address this situation. They established community program Solidarity and management of migration flows. The European Commission has decided that for the financial management of this program will be used the principle of shared management. The principle of shared financial management is the delegation of powers and responsibilities for funding and implementing the program from the institutions of the European Commission to the Member State. This decision creates an obligation for a Member State to establish a system of financial management programs in accordance with financial rules of the European Union (not by the financial rules of the Member State). So the general program "Solidarity and management of migration flows" became the first community program in the CR, which is being implemented on the principle of shared financial management. Member states are obliged to create their own theoretical and methodological basis of a new financial management. This method of financial management has three pillars - Responsible Authority, Audit Authority and Certification Authority. The recipient of funds may be non-profit organizations or state or public nonprofit organization. The financial management of the Responsible Authority is responsible for program implementation in the Member State through projects of final beneficiaries. The Audit Authority is the control body. The Certification Authority is the authority for confirmation. It is the last link between the European Commission and Member States. The task of the Certification Authority and at the same time of this dissertation was to develop new theoretical and methodological system of internationally recognized certification of public expenditures for services that are financed from the EU budget. In the past, the issue of certification of the expenditures financed by community programs in the CR was not addressed. The goal set in my work was met. New theoretical and methodological certification system was created. Functionality and effectiveness of the system was checked before being put into practice through expert assessment by experts of the Ministry of Interior and Ministry of Finance. Also theoretical and methodological approach was developed, which was approved by the Minister of the Interior, and which became a mandatory certification standard for all involved organizations in the CR. The system was put into practice and has been used since 2009.

Orientador: Rui Henrique Pereira Leite de Albuquerque / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Geociências / Made available in DSpace on 2018-08-23T11:57:09Z (GMT). No. of bitstreams: 1 Freitas_MaristellaBarrosFerreirade_D.pdf: 3630560 bytes, checksum: 673d8fc9b6890929f4327b92faa01032 (MD5) Previous issue date: 2013 / Resumo: Desde a construção do Sistema Nacional de Ciência e Tecnologia entre as décadas de 1960 a 80, o Estado brasileiro tem buscado o seu fortalecimento a partir da Política Nacional de Ciência, Tecnologia e Inovação - PNCT&I. Integrando o Sistema Nacional de Inovação - SNI, o Poder Público busca cumprir o seu papel enfatizado na Constituição de 1988 (artigo 218), formulando leis e regulamentos, articulando os atores envolvidos ao financiar a pesquisa e o desenvolvimento científico e tecnológico, e mantendo a infraestrutura de ensino, pesquisa e prestação de serviços tecnológicos. Nesse cenário, um novo ator ficou em evidência nas manifestações externalizadas no meio acadêmico e organizacional: os Tribunais de Contas, cujas atuações tem provocado preocupações das mais diversas naturezas no ambiente de CT&I brasileiro. Essa perspectiva leva a concluir que essas Entidades Fiscalizadoras Superiores - EFS, como parte do Poder Público, também integram o SNI, na medida em que o controle externo por elas exercido afeta o ambiente da Ciência, Tecnologia e Inovação - CT&I no Brasil. Em decorrência, surgiu a necessidade de investigar o assunto, tendo como objetivo principal conhecer de que maneira ocorre a influência dessa atuação na área de CT&I, se positivamente (como parceiros) ou negativamente (como um obstáculo). Para isso, considerou-se relevante obter as visões de cada uma das partes dessa relação: de um lado, os Tribunais de Contas, na posição de controlador (dominante) e de outro os gestores de recurso público em CT&I, na posição de controlado (dominados). As ferramentas metodológicas utilizadas para esse propósito, além de revisão bibliográfica necessária à construção do referencial teórico, foram levantamento das decisões proferidas por algumas EFS de outros países para se conhecer a experiência internacional sobre o assunto, intensa pesquisa nas decisões oriundas dos Tribunais de Contas do Brasil selecionados na amostra (Tribunal de Contas da união- TCU e 02 Tribunais de Contas do Estado- TCE), aplicação de entrevistas diretas e as manifestações de alguns gestores públicos externalizadas em eventos, ou nas declarações em matéria jornalística veiculada na mídia. O resultado foi a percepção de uma tensão no ambiente de gestão pública de CT&I que contribui para um ambiente desfavorável à inovação local e afeta o processo científico e tecnológico do país, situação essa acentuada pelas imperfeições do arcabouço legal que norteia essa atividade no país. Um aspecto importante responsável por essa tensão é o instrumento utilizado pelos Tribunais de Contas para fiscalizar a gestão de CTI: auditoria de conformidade. Por isso, com a intenção de contribuir para uma mudança no papel daquelas EFS na área de CT&I, esta tese propõe, ao final, além da necessária revisão dos marcos regulatórios que regem essa atividade, a adoção, pelos Tribunais de Contas brasileiros, da auditoria operacional (ou auditoria de desempenho como é conhecida em outros países) como norma padrão de fiscalização da gestão de recurso publico nos projetos/atividade de CT&I / Abstract: Since the construction of the National System of Science and technology between the decades of 1960 to 80, the Brazilian State has searched for your strength beginning in the National Policies of Science, Technology and Innovation- NPST&I. Integrating the National System of Innovation- NSI, the Public Force accomplishes your duty emphasizing in the Constitution of 1988( article 218), formulating laws and regulations, articulating the actors involved to support the research and the scientific development and technological, and maintaining the infra-structure of instruction, research and technological services. In this scenery, a new actor was in evidence in the externalized manifestations in the academic area and organizational: the Courts of Audit witch the acts have provoked worries of different natures in the ST&I Brazilian environment. This perspective makes us think of a conclusion that these Supreme Audit Institutions - SAI, as part of the Public Force, also integrate the SNI, in the average that the external control by the realized affects the Science environment, Technology and Innovation- ST&I in Brazil. Due to this, appeared the necessity of investigating the subject, having the most important goal, understand in what way occurs the influence of this act in the area of ST&I, if positively (as partners) or negatively (as an obstacle). For this, it was considered relevant have the visions of each of the parts of this relation: in one side, the Brazilian Court of Audit, in the controller position (dominator) and the other the managers of public resource in ST&I, in the position of controlled (dominated). The method tools used for this purpose, aside of necessary bibliographic revision for the construction of the reference theory, were the survey of decisions pronounced by some SAI of other countries to understand the international experience of the subject, an intensive research in the decisions derived of the Brazilians Courts of Audit, selected in the sample (Federal Court of Audit - TCU and 02 Courts of Audit of the State- TCE), application of the direct interviews and the manifestations of some public managers externalized in events, or in declarations of news articles related to the press. The result was the perception of a tension in the public management environment of ST&I that contributes for a negative environment for the local innovation and affects the scientific process and technological of the country, situation pronounced by the imperfections of legal framework that guides this activity in the country. An important and responsible aspect for this tension is the instrument used by the Brazilian Court of Audit that monitories the management of STI: audit of conformity.That's why, with the intention to contribute for a change in the role of those SAI in the area of STI, this thesis has a proposal, in the end, besides of the revision regulatory marks that rule this activity, the adoption, by the Brazilians Courts of Audit, the operational audit (or performance auditing as it is known in other countries) as standard rule to investigate the conduction of public resource in the projects/ activities of ST&I / Doutorado / Politica Cientifica e Tecnologica / Doutora em Política Científica e Tecnológica