Banca de QUALIFICAÇÃO: Josaias Santana dos Santos

Uma banca de QUALIFICAÇÃO de DOUTORADO foi cadastrada pelo programa.
STUDENT : Josaias Santana dos Santos
DATE: 30/09/2022
TIME: 09:00
LOCAL: UnB/FACE/PPGCont (online, pelo Teams)
TITLE:

Governmental audit of health policies: parameters for evaluating the quality of AUDSUS reports

KEY WORDS:

Government Audit. Public Health Policies. Audit of the Unified Health System. Quality of Audit Reports.

PAGES: 69
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The present thesis project proposes as a general objective to analyze the evaluation parameters that define the quality in the public sector audit reports carried out on health policy in the federation units by the Audit of the Unified Health System (AUDSUS). Thus, the study proposes to study the quality of audit reports in public health policies if justified by the need to fill a gap in the field of knowledge, given the lack of studies, the limited number of studies observed in the literature over the years, given its relevance (Melo & Vaitsman, 2008; Santos & Eslabão, 2019). As for the typology, the research will be classified as explanatory, with a qualitative approach, it will be interpretive/subjective and hermeneutic. In order to achieve the objectives of the study, a bibliographic research will be carried out for an integrative review of the literature, a survey, documentary research and content analysis will also be carried out. For content analysis, different procedures will be used, manual or automatic, such as IRaMuTeQ (Interface of R pour les Analyses Multidimensionnelles de Textes et de Questionnaires). The legibility of audit reports will also be measured through the Gunning's Fog Index (GFI) program. From these observations, the research proposes to contribute to the field of knowledge from the evaluation of the quality of audit reports, from AUDSUS, presenting a set of indicators/parameters for the definition of quality. It is expected that when defining the parameters for evaluating the audit report in the public sector within the scope of AUDSUS, a standard can be established that allows the quality of audit reports to be compared and can contribute to increasing the effectiveness of the internal control system. and for the efficiency and effectiveness of the Unified Health System (SUS) and also to add value to accounting information for decision-making and to promote greater accountability within the scope of public health policies developed by the SUS.

BANKING MEMBERS:
Externo à Instituição - ANDRÉ FELICIANO LINO
Presidente - 1646063 - ANDREA DE OLIVEIRA GONCALVES
Interno - 6404897 - CESAR AUGUSTO TIBURCIO SILVA
Externo à Instituição - WAGNER DE JESUS MARTINS - Fiocruz