O controle interno nas atividades da Universidade Estadual de Alagoas

Abstract

Public institutions have been implementing a decentralized management, guided by objectives, like private companies. Based on criteria of economy, effectiveness and efficiency, the new public management essentially aims to maximize the performance of public managers for the benefit of citizens, minimizing the consumption of available resources. In this same stream of reforms in Public Administration, Higher Education Institutions – IES are also experiencing significant changes. These institutions face several new problems, requiring innovative solutions and substantial changes in traditional academic management models. This new concept demonstrates the need for more efficient internal control in institutions such as public universities. Internal control plays a fundamental role in managing public spending and achieving the institution's objectives. As an internal control tool at universities, there are internal rules that regulate academic and administrative activities, such as the internal regulations. The internal regulation is an official and normative instrument of internal control that supports and legitimizes the competences, attributes and integration of strategic actions, technical, administrative, human, budgetary and financial resources. Having exposed these considerations, the general objective of this research is to propose the elaboration of the Internal Regiment of Campus IV (São Miguel dos Campos) of the State University of Alagoas - UNEAL, having the research as methodological characteristics: descriptive, propositional, bibliographical, empirical and documentary. First, a bibliographic research was carried out, focusing on public management, internal control, controllership, auditing and university management. The field research was carried out with the strategic administration bodies and the directors of the academic units of UNEAL through a structured interview, whose data were collected, tabulated and analyzed, followed by documental examination, using the technique of analysis and interpretation of content . In the treatment of data, the software ATLAS.ti (version 9) was used, and the Excel application was also used to generate graphs and tables. With the results obtained, it was possible to: a) understand the hierarchical structure and profile of managers at UNEAL; b) outline the characteristics of the area with UNEAL's internal control activities; c) it became possible to outline the profile of internal control in the structural, administrative and academic areas of UNEAL, identifying the existing internal control activities and how they operate; d) obtain suggestions for the formulation of an Internal Regulation, so that it will meet the needs of Campi managers. It was concluded that UNEAL does not have a formalized internal control body, there are no controlling and auditing bodies in the organizational structure. By analyzing the content of the interviews, it was clear that the surveyed managers feel the lack of an Internal Control that can carry out the activities inherent to this body, which can effectively advise managers in decision-making, aiming to meet the interests of the academic community, in a way in general, and, at the same time, to achieve the goals planned for the good of the higher education institution, since the public administration is currently characterized by a scarcity of resources, while society has a greater demand for accountability by public managers, that need an efficient internal control system in institutions such as the State University of Alagoas. Finally, a proposal for an Internal Regulation for Campus IV – São Miguel dos Campos, of UNEAL was also prepared.