A eficiência da auditoria interna nos controles patrimoniais da Universidade Federal de Santa Maria

Abstract

The common wealth, before belonging to the group that occupies the governmental management is collective property, and as such must be controlled for all. The exercise of the control, in any activity, always is associated with the fiscalization act, so that shunting lines in relation to the standards previously defined do not occur. The controls must detect any shunting lines or irregularities and provide the accomplishment of corrective actions. The present article had as purpose to portray the joined controls of the Federal University of Saint Maria, as well as, problems and the possible solutions with the use of the internal auditorship patrimonial. As methodologies they had been used the documentary analysis, the bibliographical revision on the subject and interviews half-structuralized with the main patrimonial managers of the UFSM. She was evidenced in this work the fragility of the patrimonial controls and the absence of internal auditorship as instrument to maximize the efficiency of the existing controls.