Banca de DEFESA: ALINIE ROCHA MENDES

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : ALINIE ROCHA MENDES
DATE: 13/02/2023
TIME: 19:00
LOCAL: Sala de reunião 2 da FACE e Ambiente Virtual Teams
TITLE:

FINANCIAL AUDIT OF FIXED ASSETS IN THE PUBLIC SECTOR: AN ACTION-RESEARCH AT THE UNIVERSITY OF BRASÍLIA (UnB).

KEY WORDS:

Audit tests. Permanent assets. IPSAS. Action Research. University of Brasilia

PAGES: 155
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

According to the guidelines of the Federal Court of Accounts (TCU) and the Federal Comptroller General (CGU), the internal audit is a mandatory procedure for public entities; therefore, in order to identify the internal audit management of these entities, this descriptive and qualitative research – using document analysis – seeks toidentify which government audit tests can be properly applied to the fixed assets of the University of Brasilia (UnB). For that, an action research was carried out in the Institution and the technique of content analysis was applied. For the development of the research, nine stages were carried out: a) Elaboration of the theoretical framework and outline of the general and specific objectives; b) Acceptance of the research by the Dean of Administration of the University of Brasília (DAF/UnB); c) Phase 1 – Diagnosis: Participant Observation and Documentary Research; d) Phase 2 – Participant Research: initial awareness focused on the intervention; e) Phase 3 – Participant Research: planning and monitoring of actions; f) Content analysis of phases 2 and 3: this phase offers the opportunity to reflect on some of the results of the intervention; g) Phase 4 – Results of the Intervention and feedback to DAF/UnB: at the end of stage seven, a new Reflection Meeting was planned as a form of feedback; h) Discussions: after analyzing the content of the development of the intervention, the practice and theory were discussed; i) final considerations: at this stage, the author makes final comments on the research carried out, highlighting the main findings and emphasizing the contribution of her research to the academy, to society and, mainly, to UnB. For data collection, accounting and audit reports published by the Institution were used. The results showed that the accounting treatment involving UnB's real estate assets was partially disclosed, which allowed the study to infer that a targeted study is needed to assist the Institution in the process of adapting to NBC TSP 07, which regulates the recognition of fixed assets so that users of financial statements can obtain information on investment of resources and changes in these assets. In order to contribute to the University of Brasília in the process of convergence of Public Accounting to international standards, an Action Plan for Fixed Assets was developed and offered to DAF/UnB. This document suggests the main substantive audit tests that can be applied to these assets. At the end of this work, suggestions are presented to improve the performance of the management of UnB's real estate assets. which regulates the recognition of fixed assets so that users of financial statements can obtain information about investment of resources and changes in these assets. In order to contribute to the University of Brasília in the process of convergence of Public Accounting to international standards, an Action Plan for Fixed Assets was developed and offered to DAF/UnB. This document suggests the main substantive audit tests that can be applied to these assets. At the end of this work, suggestions are presented to improve the performance of the management of UnB's real estate assets. which regulates the recognition of fixed assets so that users of financial statements can obtain information about investment of resources and changes in these assets. In order to contribute to the University of Brasília in the process of convergence of Public Accounting to international standards, an Action Plan for Fixed Assets was developed and offered to DAF/UnB. This document suggests the main substantive audit tests that can be applied to these assets. At the end of this work, suggestions are presented to improve the performance of the management of UnB's real estate assets. In order to contribute to the University of Brasília in the process of convergence of Public Accounting to international standards, an Action Plan for Fixed Assets was developed and offered to DAF/UnB. This document suggests the main substantive audit tests that can be applied to these assets. At the end of this work, suggestions are presented to improve the performance of the management of UnB's real estate assets. In order to contribute to the University of Brasília in the process of convergence of Public Accounting to international standards, an Action Plan for Fixed Assets was developed and offered to DAF/UnB. This document suggests the main substantive audit tests that can be applied to these assets. At the end of this work, suggestions are presented to improve the performance of the management of UnB's real estate assets

BANKING MEMBERS:
Presidente - 2478208 - ABIMAEL DE JESUS BARROS COSTA
Interna - 1451168 - DUCINELI REGIS BOTELHO
Interna - 388003 - FATIMA DE SOUZA FREIRE
Externa à Instituição - MARIA ELISABETH MOREIRA CARVALHO ANDRADE - UFU