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Previous issue date: 2016-06-17 / A presente pesquisa objetivou compreender o processo de pagamento de pessoal do Comando da Aeron?utica quanto ? efic?cia na detec??o de erros e fraudes bem como quanto ? mitiga??o do risco, no per?odo de 2006 a 2015. A metodologia adotada foi pesquisa descritiva, documental e de campo, com abordagem qualitativa. O modelo emp?rico foi baseado principalmente nos autores Padoveze e Bertolucci (2013), Dias (2008), Reis e Machado Jr (1994) e Steinberg et al. (2003), al?m de outros autores que abordaram avalia??o de risco e efic?cia em processo governamental. O universo de sujeitos compreendeu representantes dos tr?s ?rg?os principais do Comando da Aeron?utica envolvidos com o processo de pagamento de pessoal: Subdiretoria de Pagamento de Pessoal (SDPP), Diretoria de Administra??o de Pessoal (DIRAP) e Subdiretoria de Inativos e Pensionistas (SDIP), totalizando 10 sujeitos. Adotaram-se, como instrumento de coleta de dados, entrevistas semiestruturadas ou parcialmente estruturadas as quais foram tratadas por meio da an?lise de conte?do. Dentre os principais resultados, tem-se que a an?lise do risco do pagamento de pessoal militar demonstra que o Comando da Aeron?utica deve priorizar a mitiga??o principalmente dos riscos constantes da faixa cinza escuro, cuja probabilidade e impacto enquadram-se nos maiores patamares, quais sejam: concess?o indevida de anistia, averba??o ilegal de tempo de servi?o, habilita??o de pens?o militar com declara??o falsa, ac?mulo ilegal de proventos/pens?es ou cargos p?blicos, desvio de recursos de militares/pensionistas falecidos, licenciados ou transferidos por meio de adiantamento n?o resgatado. Quanto ? avalia??o de risco de pagamento de pessoal civil, destacam-se os seguintes riscos enquadrados nos maiores patamares: n?o pagamento proporcional das gratifica??es da pens?o civil, desvio de recursos de militares/pensionistas falecidos, licenciados ou transferidos, pens?o civil ilegal a menor sob guarda, inobserv?ncia da paridade dos benef?cios na pens?o civil com a remunera??o do cargo efetivo do falecido, reajustes pagos indevidamente, averba??o ilegal de tempo de servi?o, pens?o civil ilegal a filho maior ocupante de cargo p?blico e ac?mulo ilegal de proventos/pens?es ou cargos p?blicos. Por fim, conclui-se que o processo de pagamento de pessoal do Comando da Aeron?utica ? eficaz na mitiga??o dos riscos ora apurados. / This research aimed to understand the efficacy and the risk of the payment process of the Air Force Command staff, in the period between 2006 and 2015. The methodology was descriptive, documentary and field with a qualitative approach. The empirical model was mainly based on the authors Padoveze and Bertolucci (2013), Dias (2008), Reis e Machado Jr. (1994) and Steinberg et al. (2003), and other authors that addressed risk assessment and effectiveness in government process. The universe of subjects comprised representatives of the three main organs of the Brazilian Air Force involved with the personal payment process: Subdirectorate Personnel Payment (SDPP), Directorate of Personnel Management (DIRAP) and Subdirectorate of Inactive and Pensioners (SDIP) totaling 10 subjects. They were adopted, such as data collection instrument, semi-structured interviews or partially structured which were treated by content analysis. Among the main results, it is that the analysis of the risk of payment of military personnel shows that the Air Force Command should prioritize mitigation mainly the constant risk of dark gray band, whose probability and impact fall into the higher levels, which are: improper granting of amnesty, illegal registration of service time, military pension qualification with misrepresentation, illegal accumulation of benefits / pensions or public office, misuse of military resources / deceased pensioners, licensed or transferred through unredeemed advance. As for the civilian payment risk assessment, we highlight the following risks framed in higher levels: not proportional payment of gratuities of civil pension diversion of military resources / deceased pensioners, illegal civil pension minor under guard, breach of parity of benefits in the civil pension with the remuneration of the effective position of the deceased, wrongly paid readjustments, illegal registration of service time, illegal civil pension eldest son public office occupier and illegal accumulation of benefits / pensions or public office . Finally, it is concluded that the process of payment Air Force Command staff is effective in mitigating the risk now established due to the existing control tools.
| Identifer | oai:union.ndltd.org:IBICT/oai:repositorio.ufrn.br:123456789/21526 |
| Date | 17 June 2016 |
| Creators | Sales, Sheyla Fernandes |
| Contributors | 01046189492, Alloufa, Jomaria Mata de Lima, 03203069415, Oliveira, Fernando Porfirio Soares de, 83751971491, Ara?jo, Richard Medeiros de |
| Publisher | PROGRAMA DE P?S-GRADUA??O EM GEST?O P?BLICA, UFRN, Brasil |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Source | reponame:Repositório Institucional da UFRN, instname:Universidade Federal do Rio Grande do Norte, instacron:UFRN |
| Rights | info:eu-repo/semantics/openAccess |
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