Os controles internos da Universidade Federal de Juiz de Fora e a sua contribuição para o processo de gestão e para a governança institucional

Abstract

Procedures, routines and administrative processes permeate the Public Administration in order to secure social interests; which is the ultimate goal of public services. These procedures rely on the observance of some basic principles: efficiency, publicity, legality, morality and impersonality. In this sense, internal control of each body and entity of the Public Administration is of notorious relevance, considering its contribution to analysis and correction of administrative procedures and processes. Internal control tools for evaluating and monitoring contribute to the effectiveness of the acts of public managers. Notably, analyzing one of these tools will demonstrate the degree of efficiency and effectiveness of the internal controls of the Federal University of Juiz de Fora (UFJF) and, therefore, inform about their real contribution to the university management and capacities for institutional governance. In this spectrum, the concepts of accountability and compliance is presented in relation to the manager's autonomy and expected behavior in the face of accountability for the performance of his/her primary duties in accordance to legal norms and guidelines. The extension in which the aforementioned controls guarantee efficiency and effectiveness on managing an educational institution and avoid compromising due legal process on the bureaucratic framework that encase administrative acts are investigated. In this context, the present work concludes that the performance of the Federal University of Juiz de Fora internal controls has presented certain inconsistencies as result of a relative poor quality of some control practices and tools that, if properly handled, could better contribute to the management process and institutional governance. It also identifies good management practices that can promote integration between control and better results regarding the institution end activities of education, research and extension. The dissertation proposes an action plan to monitor and increase the performance of the UFJF's internal controls using performance indicators, aiming for efficiency and effectiveness of management processes and institutional governance involving prorectors, coordinators, directors and administrative heads. The action plan, which includes the activities of the Internal Audit section, is oriented by efficiency and quality of internal control procedures and suggests the use of electronic tools in order to improve control activities, employee training, risk diagnosis and access to information.