PROFIAP - Programa de Pós-Graduação em Administração Pública em Rede Nacional - Andifes
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Item Benefícios e desafios da auditoria baseada em riscos: proposta de implantação no Instituto Federal Goiano(Universidade Federal de Goiás, 2016-09-10) Brito, Guilherme Caetano; Pimenta, Daiana Paula; http://lattes.cnpq.br/9039708494014835; Pimenta, Daiana Paula; http://lattes.cnpq.br/9039708494014835; Carvalho, Claudia Regina Rosal; Campos, Flávia RezendeThe brazilian public administration has undergone several renovations in order to modernize the management. The latest reform, called Management Reform, innovated there instituit elements focused on the search for efficiency, results based management and the descentralization of activities. As a consequence, the internal control stopped focusing on the formalismo of the acts and directed its activities, in a decentralized manner trough internal audit units, for evaluation the achievement of objectives and risk management of public organizations. The audits from the perspectiva of risks is still a new topic in the public sector and was regulated only in 2015. Under the Ministry of Education there are federal institutions of higher education (FIHE) that adopt the risk-based audit (RBA) methodology for some years, however, there are no studies on the impacts of adoption of the methodology, or even on the best way to develop the implementation process. The objective of this study is to identify the benefits and challenges in the implementation of RBA in FIHE and propose an action plan for implementation RBA at the Instituto Federal Goiano (IF Goiano). Data were obtained through a questionnaire applied to internal auditors of FIHE and statiscally treated using fator analysis technque to extract factors taht represent groups of benefits and challenges in the implementation of RBA. They were extracted two factors that represent benefits and three factors that represent challenges in the implementation of RBA, especially the challenge of existence of inadequate risk management structure in the organization. Finally, it proposed na action plan for implementation of ABR in IF Goiano, containing actions to overcome the challenges previously identified.Item Eficiência dos gastos nas universidades federais brasileiras: uma proposta para a Universidade Federal de Goiás(Universidade Federal de Goiás, 2018-06-08) Silva, Aretuza Pereira; Pimenta, Daiana Paula; http://lattes.cnpq.br/9039708494014835; Pimenta, Daiana Paula; Carvalho, Claudia Regina Rosal; Longaray, André AndradeThe objective of this study was to measure the efficiency of the Brazilian Federal Universities' expenditures to identify the Benchmark Universities and, from this information, propose more efficient resource application measures for the Universidade Federal de Goiás (UFG). For this purpose, the Data Envelopment Analysis (DEA) was used, a non-parametric methodology that allows comparative analysis of the efficiency of the Federal Institutions of Higher Education (IFES). In order to measure the efficiency of expenditures in Federal Universities, data from the Censo de Educação Superior of INEP and data from the Ranking Universitário Folha (RUF) were used. A diagnosis was made to identify the level of efficiency of the Benchmark Universities, in which the results indicate that the following IFES have obtained the best levels of efficiency: UFPB, UFPA, UFRGS, UFAL, UFSJ, UFMA and UFF. It was verified that the UFG was among the relatively inefficient Federal Universities in the period from 2012 to 2015. From this information four measures were proposed to improve the performance indicators of the UFG, which are: (a) to reduce the number of courses offered; (b) reduce school dropout rates; (w); increase the number of vacancies in undergraduate courses; (d) improve results in the RUF Ranking.Item A gestão da informação como auxílio a tomada de decisão em uma unidade acadêmica pública federal de ensino superior: um estudo de caso(Universidade Federal de Goiás, 2018-06-07) Sousa Neto, Vicente Daniel de; Pimenta, Daiana Paula; http://lattes.cnpq.br/9039708494014835; Pimenta, Daiana Paula; Souza, Eliane Moreira Sá de; Almeida, Vera Luci deInformation is an institutional element that properly studied can become a strategic resource for any organization, including public management. Within the university public environment, in addition to the higher bodies, the academic units need new tools that subsidize the various decision-making of their management. This research deals with the study of information management as support for decision making in an academic environment of a federal institution of higher education, FACE / UFG. Its general objective is to develop an effective tool for information management as a way to contribute to the decision making process of academic unit management. Specifically, it is intended to apply the proposed instrument, to recognize and represent the information needs within the teaching, research and extension triad, to analyze the effectiveness of the instrument and to prepare a recommendation plan for FACE / UFG. The research was characterized as exploratory, of an applied nature and case study, through a qualitative-quantitative approach. The orientation of the research was based on the phases of the proposed instrument, based on the adaptation of the information management model of Choo (2006) and the Reference Morphology of Albuquerque (2012). As a result, it was possible to diagnose the academic environment, to recognize their information needs, as well as to represent them in a way that contributes to the development of a database of a Management Information System. In this way the present study reached the proposed objectives, cooperating, consequently, socially and technologically with the public administration.Item Programa da nota fiscal eletrônica em Goiás: elaboração de plano de ação para melhorias na política pública(Universidade Federal de Goiás, 2016-09-06) Vieira, Patrícia Araújo; Pimenta, Daiana Paula; http://lattes.cnpq.br/9039708494014835; Pimenta, Daiana Paula; http://lattes.cnpq.br/9039708494014835; Cruz, Alethéia Ferreira da; Silva, Solange daInnovation in the public sector, and in particular technological innovation, is an example of change within public organizations. One form of technological innovation is e-government, which is defined as the modernization of public administration through the usage of information and communication technologies (ICTs). Examples that stands out of the e-government programs include the ones developed by the tax administration, such as the Electronic Invoice (NF-e). Although it is an important program and used throughout Brazil, there is still little study about it and there is no evaluation of the performance of this type of public fiscal policy in the country’s Treasury Departments. The aim of this study was to evaluate, according to the parameters of effectiveness and effectiveness itself, the Electronic Invoice program in the State of Goiás, using the guidelines of the GESPÚBLICA guide for evaluating public policies. Specifically, it was intended to make a diagnosis to identify the main problems with NF-e in the State, to propose solutions and implement those that were feasible during the execution of this research. In order to measure the effectiveness, a SEFAZ database was used to analyze the sharing of tax documents. Furthermore, to measure the effectiveness, a questionnaire was applied to the fiscal auditors of the State’s Department of Finance about the changes in the inspection after the implantation of NF-e. Through the evaluation of public policy, it was identified that in relation to effectiveness, the NF-e program in Goiás does not match the goals proposed for synchronization of fiscal documents. It was also found that the tax of sending the fiscal documents to the National Environment does not reach all the authorized documents and the period of time to send and to receive the fiscal documents is very long. Regarding effectiveness, the conclusion is that that the NF-e program has brought improvements to the inspection and audit processes to the State’s Department of Finance. The main improvement was the speed of the audits, due to the increase of the facility and the velocity in obtaining the data for inspection. It is also worth mentioning the real-time monitoring of the operations, which reduces the response time of audits in relation to possible fraud and evasion. Regarding the work intervention, changes were made in the synchronism system of fiscal documents, according to the solution proposed from the diagnosis made and as a result a significant improvement in the timing of the fiscal documents to the National Environment was obtained.