Auditoria de gestão com foco no desempenho das instituições de ensino superior da região centro-oeste: um estudo multicaso

Abstract

The Management Audit provides an in-depth analysis of the audited company or organization. With this, it becomes an important ally in what concerns to the generation of information and inspection of the internal controls of the institutions. In the public administration the best way of applying the resources by the administrators is sought, attending to the needs of the society. The overall objective of this work was to conduct a management audit study on the operational performance of the Federal Public Universities of the Central-West Region. The research was exploratory, descriptive and was characterized as a case study and documentary analysis. The study used the sample of five (5) Federal Universities that make up the Central-West region (UFMT, UFG, UFMS, UFGD and UNB). For this purpose, the TCU methodology was used for the analysis of the Graduation and Post-Graduation indicators, in the periods of 2016 and 2017. Through the application of this methodology the following results were highlighted: the Federal University of Brasília (UNB) with the best indicators in lower current cost, higher percentage of Graduation Success Rate, higher degree of student involvement with Post Graduation and better index of the CAPES concept. The Federal University of Grande Dourados (UFGD) was also highlighted, with the highest current cost (with HU and without HU), lower degree of Student Participation, and better Teacher Qualification Index in the first year and second best in the following year. The Federal University of Mato Grosso (UFMT) presented the smallest indicators that measure the relationship between the number of employees and equivalent teachers (with and without HU).