FACE - Trabalhos de Conclusão de Curso

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Inclusão financeira e desenvolvimento socieconômico: uma análise dos municípios do estado de Goiás
(Universidade Federal de Goiás, 2024-12-03) Carvalho, Murillo Viana; Borges Júnior, Dermeval Martins; Borges Júnior, Dermeval Martins; Machado, Lúcio de Souza; Moura, Paulo Junio Pereira de
This study examined the impact of financial inclusion on the socioeconomic development of municipalities in the state of Goiás. To achieve the proposed objective, data were collected from 246 municipalities in the state, covering a ten-year period from 2007 to 2016, totaling 2,279 municipality-year observations. For data analysis, descriptive statistical techniques and the application of a linear regression model with panel data were employed. Among the main results, a positive and statistically significant relationship was found between financial inclusion, represented by bankarization, and the socioeconomic development levels of the municipalities in the state of Goiás. Financial inclusion in this study was contextualized and analyzed from the perspective of the provision of financial services and products by formal banking institutions, taking into account the number of bank branches and banking service points authorized by the Central Bank of Brazil. The results indicated that municipalities with more financial infrastructure, such as bank branches or banking service points, tend to exhibit higher levels of socioeconomic development. Additionally, it was found that own revenue (RCTA) and the share of the Motor Vehicle Property Tax (IPVA) have a positive influence on socioeconomic development of the municipalities of Goiás. It was concluded that financial inclusion can promote economic growth and improve social conditions by facilitating access to financial services, credit, investments, and other tools essential for local development. This study highlights the importance of financial inclusion in the municipalities of Goiás and suggests that public policies and strategies by financial institutions can promote the socioeconomic development of the municipalities in Goiás.
Análise dos indicadores financeiros e atuariais: um estudo no GOIANIAPREV
(Universidade Federal de Goiás, 2024-12-06) Lourencetti Junior, Mario Marino; Oliveira, Luiz Carlos da Silva; Oliveira, Luiz Carlos da Silva; Souza, Emerson Santana de; Oliveira, Johnny Jorge de
The general objective of this work was to present the actuarial and financial situation of GOIANIAPREV, the RPPS of the municipality of Goiânia, from 2020 to 2023, through economic, financial and current indicators. A survey of primary and secondary data was carried out, where information was collected from the accounting statements of GOIANIAPREV (Social Security Institute for Employees of the Municipality of Goiânia), as well as others such as: financial balance sheet, comparison of budgeted revenue with that collected, comparison of authorized expenses incurred, Corporate Management Report, Annual Actuarial Valuation Report, Actuarial Valuation Results Statement (DRAA) of CADPREV and the Annual Budget Law (LOA) of 2024, which presented the complete statement of consolidated Net Current Revenue for the period from 2020 to 2023. The results found indicate that the current financial and operational situation of the RPPS in the municipality of Goiânia is worrying, considering that the Institute, in the applied period, presented a financial and operational deficit. The occurrence of this imbalance ends up interfering with the financial sustainability of the social security entity and revealing the need for financial transport to cover this deficit and reward alternatives to combat the negative balance of the social security fund in the municipality of Goiânia.
Performance de carteiras compostas por empresas sustentáveis
(Universidade Federal de Goiás, 2024-12-02) Xavier, Luan Ferreira; Borges Júnior, Dermeval Martins; Borges Júnior, Dermeval Martins; Costa, Tatiane Bento da; Santos, Geovane Camilo dos
The objective of this study was to compare the performance of portfolios composed of shares of sustainable companies and shares of other companies. For the study, the sample included 243 Brazilian companies listed on B3, with data available in the Economatica database, during the five-year period between 2019 and 2023, with fifty-seven companies classified as sustainable and 186 companies as non-sustainable. A total of fifty-four portfolios composed of shares of sustainable companies and 183 portfolios with shares from non-sustainable companies were constructed. For the analysis, descriptive statistics, and the t-test of difference of means were used for comparison between the groups of portfolios. The results indicated that the average return of non-sustainable portfolios is significantly higher than the average return of sustainable portfolios. Therefore, it is concluded that portfolios composed of non-sustainable companies obtain better performance compared to sustainable portfolios. The findings of this study contribute to academia by expanding the discussion on the performance of sustainable portfolios, demystifying the idea that sustainable investments do not always offer advantages over other investments. For investors, the study provides an analysis of the behavior of sustainable portfolios over the period analyzed.
Uma análise do processo de implantação nas Universidades Federais Brasileiras da NBC TSP 34 – custos no setor público
(Universidade Federal de Goiás, 2024-07-26) Gonçalves, Douglas Araújo; Oliveira, Luiz Carlos da Silva; Oliveira, Luiz Carlos da Silva; Araújo, Kleber Domingos de; Silva, Júlio Orestes da
This study aims to answer the question “what is the level of preparation and adherence of Brazilian federal public universities to comply with NBC TSP 34?”, with the general objective of evaluating the implementation stage of the cost standard. The research is classified as descriptive, case study, field research with application of questionnaire, bibliographic and documentary. A total of 83% of responses were obtained to the questionnaire sent, which contributed to a more comprehensive analysis and allowed a general view of the scenario of adaptation of Brazilian federal institutions to NBC TSP 34. Regarding the results, it is concluded that Brazilian federal universities still have a large process of adaptation to the standard. It is clear that NBC TSP 34 is known to all respondents of the survey and that most of the institutions stated that they are in the process of analysis and planning. However, it was also found that there are universities that are not in the process of adaptation. For future research, a new assessment is suggested to verify the progress and completion of the adjustment procedures that are being carried out, given that the regulation came into force in January 2024.
Sensibilidade dos fluxos de caixa em empresas listadas na B3 durante a pandemia de COVID-19
(Universidade Federal de Goiás, 2024-12-05) Almeida, Guilherme Alves de; Cunha, Moisés Ferreira da; Silva, Júlio Orestes da; Rech, Ilírio José; Cunha, Moisés Ferreira da
This study investigated the impact of the COVID-19 pandemic on non-financial organizations listed on [B]3 - Brasil, Bolsa, Balcão between 2018 and 2023. The panel data model with fixed effects was adopted, using total assets, revenue and total gross debt as control variables, in addition to using dummy for the independent variable pandemic and applying robust standard errors to correct possible problems of heteroscedasticity and autocorrelation. The results of this research indicate that the pandemic had a positive and significant impact on free cash flows, with a coefficient of 964,749 and a p-value of 0.0338. This finding suggests that, despite the economic challenges, companies, on average, have managed to adapt their operations, demonstrating resilience in the face of the crisis. The study concludes that, on average, the companies in the sample showed greater resilience compared to the brazilian economy as a whole, which suffered a -3.3% retraction in Gross Domestic Product in 2020.
Efeito da pandemia de COVID-19 nos preços de aquisição de sacas de café
(2024-12-03) Cardoso, Gabriel Leal; Borges Júnior, Dermeval Martins; Borges Júnior, Dermeval Martins; Machado, Lucio de Souza; Moura, Paulo Junio Pereira de
The coffee is a significant product in Brazilian social and economic contexts. As a commodity, its price is sensitive to events that impact production or the market. The Covid-19 pandemic was an event that affected the global market; thus, managerial analyses related to prices during this period are relevant. This research aimed to examine the effect of the Covid-19 pandemic on the price of coffee bags, considering blends of arabica and conilon species. This study has a quantitative and descriptive nature, considering the prices of arabica and conilon coffee bags over three two-year periods (with the pandemic period being the focus of the analyses and discussions). It is noted that the price of coffee bags increased over time, from the two years preceding the pandemic to the second year after it, across all observed blends. It is important to highlight that the pandemic period showed greater price volatility compared to the prior and subsequent time intervals observed. This research contributes by demonstrating that the pandemic period affected coffee prices both through an average increase and through heightened volatility. In this sense, it is observed that based on the conclusions obtained regarding prices, market decisions can be made through managerial analyses. However, the brief time frame and the fact that only the price variable was considered are pointed out as limitations of this research, which could be explored further in the future.
Análise da internacionalização na gestão do capital de giro
(Universidade Federal de Goiás, 2024-12-03) Silva, Ana Cristina Oliveira; Borges Júnior, Dermeval Martins; Borges Júnior, Dermeval Martins; Machado, Lúcio de Souza; Moura, Paulo Junio Pereira de
This study aims to examine the differences in working capital management between domestic and internationalized companies. Data from 1,636 publicly traded companies were used, covering the period from 2013 to 2018, obtained from the Economatica® database and Fundação Dom Cabral. The working capital management metrics employed include variables such as net working capital, average inventory period, average payment period to suppliers, average receivables period, cash conversion cycle, and working capital requirement. For the analysis, the t-test was applied to compare the working capital management of domestic and internationalized companies. In general, the results confirmed the hypothesis that there are significant differences in the average working capital management metrics between internationalized and non-internationalized companies, with the exception of the average payment period to suppliers. As an academic contribution, this research provides findings that may prompt further studies. For future research, it is suggested to include a more detailed sectoral breakdown, incorporate new variables, and utilize alternative data sources to obtain more up-to-date information.
Análise do perfil orçamentário do município de Aparecida de Goiânia entre 2015 e 2022
(Universidade Federal de Goiás, 2024-07-25) Lu , Hsueh Yi; Oliveira, Johnny Jorge de; Oliveira, Johnny Jorge de; Souza, Emerson Santana de; Oliveira, Luiz Carlos da Silva
The public budget is a compulsory instrument for the planning and execution of public entities. With the scarcity of resources and the growing demand for responsible management, the public budget has increasingly become the focus of studies, research and work. The main objective of this work was to research and evaluate the dynamics of revenue collection and budgetary expenses in the city of Aparecida de Goiânia from 2015 to 2022. This case study is descriptive and exploratory, with data collected through documentary analysis of the budget documents available on the municipality's transparency portal. The methodology used involved descriptive statistical techniques to extract relevant information about the municipality's budgetary behavior. The results showed that, among the revenue collected, current transfers represented the majority, indicating financial dependence on other federative entities to meet local needs. With regard to current and capital expenditure, there was a downward trend in interest and debt charges and an increase in debt amortization, demonstrating responsible management of the municipal budget. Furthermore, the municipality presented a current surplus in the period analyzed, indicating that current revenues exceeded capital expenditures. In conclusion, the municipality demonstrated effective and responsible management, and constant monitoring and control of the public budget helps public managers make decisions. The contribution of this work lay in the verification and analysis of the budgetary reality of Aparecida de Goiânia in the period analyzed.
Usabilidade e adequação dos portais de transparência dos Ministérios Públicos do Centro-Oeste do Brasil
(Universidade Federal de Goiás, 2023-11-30) Silva, Luiz Fernando Peixoto; Oliveira, Johnny Jorge de
This study aimed to evaluate the usability and adequacy of the transparency portals of the Public Ministries in the Midwest region of Brazil, in the light of the Access to Information Law. This law is fundamental to guarantee government transparency and citizens' access to information produced by the government, whether through active or passive disclosure. Public Ministries are independent institutions that defend the legal order, individual and collective rights. Using a qualitative approach and a field study for data collection, the study highlights the importance of usability in the effectiveness of transparency portals. Systems must be designed in an accessible and understandable way, so that citizens can understand the information provided clearly. Good usability contributes to the promotion of transparency and social participation, allowing citizens to exercise their rights in public management. The analysis of the portals of the Public Ministries of the Midwest revealed significant flaws that compromise the quality and usability of these portals. These deficiencies affect citizens' ability to properly access and understand the information made available.
Análise dos principais assuntos de auditoria no setor do agronegócio brasileiro
(Universidade Federal de Goiás, 2024-08-02) Fernandes, Gabriel Oliveira; Rech, Ilírio José; Rech, Ilírio José; Furtado, Lara Elen Dias; Silva, Júlio Orestes da
The aim of this study was to analyze the main audit issues (PAAs) of the financial statements of companies listed on B3 in the agribusiness sector. To achieve the objective, audit matters were analyzed, with emphasis on the agro-industrial companies (group 1) and those that have biological assets (group 2). Of that In this way, a sample survey was carried out for the period 2022 and 2023. Data analysis was carried out through the deductive method and the descriptive method based on the analysis of content of the PAAs. As a result, it can be concluded that the main audit matters reflect critical areas of attention related to taxes, measurement and recognition of biological assets, hedge accounting and company acquisitions. As a result, it was found that the comparative analysis provides important elements and information for investors and managers of companies, allowing a more comprehensive assessment of the investment environment and opportunities in the agricultural market.
Risco de ações de empresas com boas práticas ESG
(Universidade Federal de Goiás, 2024-07-18) Villefort Júnior, José Reinaldo Passos; Borges Júnior, Dermeval Martins; Borges Júnior, Dermeval Martins; Machado, Lúcio de Souza; Moura, Paulo Junio Pereira de
The ESG topic has gained a lot of repercussion in recent years. This acronym summarizes a set of practices focused on the environment, society and corporate governance, where many companies have adopted the initiative to publicize their actions that are consistent with this new reality. Given this context, the general objective of this study was to compare the risk of Brazilian public companies with and without ESG practices, watching the risk in the presence and absence of such practices. Data was collected on the disclosure of ESG practices on the Refinitiv Eikon platform, separating companies that had some reported ESG practices from other firms. Data on the beta coefficient, representing the variation in companies' share prices, were collected from the Economatica database. The study sample included all Brazilian public companies with data available in both bases in the period between 2019 and 2023, totaling 1,402 observations. According to the results, it was observed that companies that practice and disclose some ESG practices have, on average, greater risk than other companies. These results went against the theory and hypothesis of this study, since no lower risks were found for firms practicing ESG. In this way, this study contributes to the advancement of research that seeks to relate business performance with ESG practices. From a more direct approach to ESG, with a focus on the Brazilian market, new evidence was obtained to encourage debates and discussions on the subject.
Irregularidades que motivaram as rejeições das contas de governo do poder executivo dos municípios goianos: uma análise de 2019 a 2021
(Universidade Federal de Goiás, 2024-07-26) Borges, Hyago Martins; Oliveira, Luiz Carlos da Silva; Oliveira, Luiz Carlos da Silva; Oliveira, Johnny Jorge de; Silva, Gilberto Crispim da Silva
This study aims to identify the main irregularities that led to the rejection of government accounts in municipalities in the state of Goiás between 2019 and 2021. To achieve this, utilizing documentary, descriptive, and applied research methods, all accountability processes from the executive power of the 246 municipalities were accessed through the system of the Tribunal de Contas dos Municípios do Estado de Goiás (State Court of Audit of Goiás). Only municipalities with significant irregularities resulting in the rejection of their government accounts were included. By compiling all irregularities, analyses were conducted for each of the six regions of Goiás over the entire period studied, as well as a general analysis covering all municipalities in the state during the same timeframe. The results indicated that the main contributing factors were failure to submit required documents to the court of audit, discrepancies in balances between documentations, irregularities in opening additional credits, non-compliance with legal/constitutional limits, registration of liabilities without cash availability, cancellation of amounts without justification of the triggering event, and budget deficits. Comparisons with other studies also demonstrated the prevalence of these types of irregularities in municipalities across Brazil.
Análise de indicadores econômico-financeiros de empresas listadas no índice de sustentabilidade empresarial
(Universidade Federal de Goiás, 2024-07-17) Souza, Larissa Dias; Borges Júnior, Dermeval Martins; Borges Júnior, Dermeval Martins; Costa, Tatiane Bento da; Santos, Geovane Camilo dos
The sustainability has emerged as a topic in debate in the last few decades, extending its discussion into corporations, their structure and their performances and the adoption of sustainable is a decision based in the influence on their business performance. This study aims to investigate whether the participation in the ISE improves the average of the economic-financial indicators of the publicly traded companies and aims to contribute to clarifying the discrepant results of previous studies, therefore to contribute to the theoretical foundation for management practices that seek to adapt in order to gain more advantages and attract investors. The data used on the analysis were secondary data gathered on Economatica, and were collected for all publicly traded Brazilian companies on B3 over the last five years, from december 31, 2019, to 2023. The variables analyzed included quick ratio, current ratio, total debt ratio, long-term debt ratio, ROA and ROE, and, after the outlier data treatment, were used descriptive statistics and the t-test for mean differences to compare indicator averages. The findings suggest that financial metrics, such as the liquidity and indebtedness ones, differ in their averages between sustainable and non-sustainable companies, indicating sustainability is influence only in liquidity and rentability, but the rentability ratios didn’t showed significant differences in their averages.
Desempenho econômico-financeiro na transição para o comércio digital: uma análise das empresas do setor de varejo
(Universidade Federal de Goiás, 2024-07-17) Corrêa, Letícia Oliveira; Ferreira; Borges Júnior, Dermeval Martins; Borges Júnior, Dermeval Martins; Costa, Tatiane Bento da; Santos, Geovane Camilo dos
The internet and e-commerce have revolutionized business relationships, especially during the Covid-19 pandemic, when they became a necessity for companies to survive. The transition to the digital environment has been driven by increasingly connected and demanding consumers, seeking convenience and security when shopping online. The objective of this research is to examine the performance of retail companies that have embraced digital commerce, through the adoption of their own e-stores, in relation to others, by evaluating economic and financial indicators. The data were collected from the financial statements of retail companies listed on B3, covering the period from 2019 to 2023. The variables analyzed include current and general liquidity, general and long-term debt, return on equity (ROE) and return on assets (ROA). The research is classified as quantitative and descriptive, using the t-test as a statistical technique for analyzing numerical data and seeking to describe the characteristics of companies that have migrated to e-commerce. Preliminary results indicate that e-commerce companies demonstrate greater liquidity and access to long-term capital, but also have higher levels of debt. Companies that have not adopted e-commerce show better returns on investors' equity. It is concluded that the adoption of e-commerce does not automatically guarantee better economic and financial performance. Success in the digital environment depends on a combination of factors, including comprehensive management strategies, investment in technology, efficient logistics, and appropriate marketing strategies. Understanding the effects of technological transition is crucial for academics and business decision-makers, as it provides the information needed to operate in a competitive and rapidly evolving market. Optimizing the economic and financial performance of retail companies during this transition is essential to ensure their long-term competitiveness, contributing to both the advancement of knowledge and practice in business strategy and the digital economy. Recognizing its limitations, such as the period of analysis and the exclusivity of publicly traded companies, it is suggested that future studies consider a more diverse sample and include qualitative metrics for a more complete understanding of the effects of the transition to e-commerce.
Inclusão e alfabetização financeira no Brasil: um estudo bibliométrico
(Universidade Federal de Goiás, 2024-07-17) Bezerra, Vitor Gabriel Rodrigues; Borges Júnior, Dermeval Martins; Santos, Geovane Camilo dos; Borges Júnior, Dermeval Martins; Costa, Tatiane Bento da
This study aimed to investigate scientific research on the topics of literacy and financial inclusion published in the Scientific Journals Electronic Library (SPELL) database. The period under analysis was between 2013 and 2023. The keywords used to collect the articles were: “financial literacy” and “financial inclusion” in the titles or abstracts, in Portuguese. 61 articles were selected to compose the sample. In order to raise the profile of scientific production on these topics, research with a quantitative approach, of an exploratory nature, was carried out, based on secondary sources, through a bibliometric analysis. Regarding the productivity of journals, data analysis demonstrated that eleven journals were responsible for 44.26% of publications, in a total of 45 journals. This suggests that publications are concentrated in a small group of more active journals. Regarding productivity over the years, it is noted that the majority of articles were published from 2016 onwards, with a peak in 2023 with eleven publications. Regarding the productivity of authors, Kelmara Mendes Vieira (Federal University of Santa Maria) stands out as the most influential author with seven publications. Regarding the focus of the research, it was noticed that almost half of the publications, around 46%, addressed behavioral factors. As a contribution, this research reduced a significant gap by promoting detailed and recent bibliometric research on the topics of literacy and financial inclusion, given that there are few bibliometric studies that specifically address financial inclusion.
Análise de carteiras compostas por ações de empresas de setores potencialmente poluidores: há um prêmio de retorno?
(Universidade Federal de Goiás, 2024-07-18) Camargo, Pedro Henrique Grizelak Ferreira.; Borges Júnior, Dermeval Martins; Borges Júnior, Dermeval Martins; Moura, Paulo Junio Pereira de; Machado, Lúcio de Souza
This study aimed to examine the returns of portfolios composed of stocks from companies in potentially polluting sectors, as defined by Law 10,165 of 2000, and compare them with portfolios composed of non-polluting companies. The research adopted a quantitative and descriptive methodology, utilizing secondary data from the Economatica database. The sample included 223 Brazilian companies listed on B3, covering the period from 2018 to 2022. Portfolios were constructed, divided between potentially polluting and non-polluting companies, totaling 217 portfolios. The analysis used descriptive statistics and the t-test for difference of means to evaluate portfolio returns. The results showed that, in terms of average returns, there was no significant difference between the portfolios of polluting and nonpolluting companies. However, when analyzing higher return percentiles, it was observed that portfolios of non-polluting companies outperformed those of polluting companies, indicating inferior performance of the latter in the best return scenarios.
Receita pública: efeitos das transferências intergovernamentais na composição das receitas correntes do município de Aparecida de Goiânia
(Universidade Federal de Goiás, 2024-07-25) Pereira, Medley Ribeiro; Oliveira, Johnny Jorge de; Oliveira, Johnny Jorge de; Souza, Emerson Santana de; Oliveira, Luiz Carlos da Silva
Public revenues in general represent the means by which a country can achieve its social objectives and satisfy the general needs of its people. Thus, in addition to assigning tax powers to federal entities, the Magna Carta of 88 also established cooperation mechanisms between entities, among which intergovernmental transfers of financial and budgetary resources stand out. In this sense, in addition to having their own revenue, states and municipalities can count on resources from other members of the federation to achieve their state objectives. Therefore, it is important to identify the composition of public revenue and know the effects that intergovernmental transfers have on revenue. Thus, the objective of this work was to verify the effect of intergovernmental transfers on the composition of public revenue in Aparecida de Goiânia in the time frame between 2012 and 2021. Through the analysis of the composition of current revenues and the verification of their trends, the different types of transfers made to the municipality of Goiás were analyzed. The results show that the ICMS Quota-Part constitutes a significant part of intergovernmental transfers, along with the FPM and FUNDEB quotas. The results also showed that the ICMS Quota presents an increase in its participation in revenue. Furthermore, FUNDEB's participation in the composition of transfers showed a decrease in the period analyzed.
Os impactos da Covid-19 nos honorários de auditoria nas empresas brasileiras de capital aberto
(Universidade Federal de Goiás, 2024-07-19) Marcelino, Marco Antonio Gonçalves; Moura, Paulo Junio Pereira de; Moura, Paulo Junio Pereira de; Machado, Lúcio de Souza; Borges Júnior, Dermeval Martins
This study aimed to assess the impacts of the Covid-19 pandemic on audit fees for publicly traded Brazilian companies listed on the B3 exchange. The research comprised a sample of 170 companies spanning from 2015 to 2022. Data were extracted from the Reference Form and Economática® database. Diagnostic panel tests were conducted, pointing to random effects panel regression methods. Findings indicate that Covid-19, debt levels, profitability, the presence of the Big Four, litigation, and client size are positively and significantly correlated with audit fees, while auditor rotation showed a negative association. Therefore, the study’s results refute the initial hypothesis, suggesting that the complexity and uncertainties of the pandemic period heightened audit risks. This led to an expansion of the audit scope and auditors’ time commitment, resulting in increased remuneration during the pandemic.
A correlação entre o modelo Fleuriet e os parágrafos de incerteza sobre a continuidade operacional emitidos pela auditoria externa
(Universidade Federal de Goiás, 2024-07-19) Lima, Luis Gustavo Borges; Souza, Emerson Santana de; Souza, Emerson Santana de; Machado, Lúcio de Souza; Freire, Mac Daves de Morais
This work aimed to identify whether there is a correlation between the Fleuriet model and the paragraphs of uncertainty about the operational continuity pronounced by the external audit. To meet the proposed objective, the Fleuriet model and the importance of the external audit emphasis on the operational continuity of companies was first approached. In the second moment, the Pearson correlation test was performed among companies that are at risk of continuity using the premises of the Fleuriet model and the companies that presented an emphasis on operational continuity. The result analysis allowed to identify strong correlation between the variables, increasing the correlation gradually over the years. The correlation was 0.64 in 2018, reaching 0.89 in the year 2022. It is concluded that the hypothesis presented at work was accepted, and that using the Fleuriet model it is possible to identify possible risks of operational continuity, model which can be used for third parties and even as an audit procedure for continuity risk assessment.
Execução orçamentária e financeira: um mapeamento dos procedimentos de controle adotados na UFG
(Universidade Federal de Goiás, 2024-07-26) Sousa, Lucas Faleiro; Oliveira, Luiz Carlos da Silva; Oliveira, Luiz Carlos da Silva; Silva, Gilberto Crispim da; Oliveira, Johnny Jorge de
The objective of the research is to map the control procedures used in the budgetary and financial execution of the Federal University of Goiás, aiming to verify the level of adherence to standards, laws, regulations and good management and control practices for the period from January 2023 to March 2024. The research is characterized as descriptive and qualitative, with the aid of bibliographical research, using access to the Federal Government's Integrated Financial Administration System and a questionnaire that was applied to the Accounting and Finance Directorate of the Federal Government for data collection. UFG to understand the internal control procedures in their methods, routines and procedures adopted internally with a sample of 12 employees. The results obtained reveal that budget executions are strictly following the rules and legislation applied to the budget in their activities and demonstrating practices for improvements such as segregation of functions and standardization of responsibilities and procedures, mainly related to payment.

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