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Controle Interno e as Fundações de apoio à pesquisa universitária: uma análise do funcionamento do Controle Interno nas Fundações da Universidade Federal de Santa Catarina no ano de 2010

2011; UNIVERSIDADE ESTADUAL DE MARINGÁ; Volume: 29; Issue: 3 Linguagem: Inglês

10.4025/enfoque.v29i3.11386

1984-882X

Diane Rossi Maximiano Reina, Natalia Kirchner de Azevedo, Sandra Rolim Ensslin,

Academic Research in Diverse Fields

Internal control is designed to plan, organize and supervise information through measures that seek to protect assets, increase operational efficiency and promote adherence to administrative policies. Manage public resources for internal control becomes an important organ of internal control that acts as a supervisor of internal procedures. Thus, this study aims to verify the existence and operation of internal control in five Foundations of the Federal University of Santa Catarina. This is a descriptive study using a qualitative approach and sources of primary data collection. We conclude that despite the importance of internal control, only three foundations have a control unit; consisted also that some of the procedures that help in the harmonious development and enable greater efficiency in operations, are not practiced in many of the foundations studied, procedures such as: career planning, performance reporting, internal manuals, employee turnover and segregation of duties. Internal controls above showed paid up information between the sectors: accounting, administrative, financial, personnel and project management unit. The managers recognize the importance of internal control to the Foundation, and are unanimous in asserting an interest in internal control to promote operational efficiency.