Evaluation of the internal controls of a public institution education to the light of the methodology multi-criteria decision aiding MCDA – constructivist
The present article reflects a proposal alternative of measure of the intrinsic and extrinsic elements of the controls established in a Public Institution of high education (IIHE) in the State of Roraima to the light of the multicriteria methodology to support constructivist. The research on the app...
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| Format: | Article |
| Language: | Portuguese |
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Universidade Federal de Santa Catarina
2011-11-01
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| Series: | Revista Contemporânea de Contabilidade |
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| Online Access: | https://periodicos.ufsc.br/index.php/contabilidade/article/view/14831 |
| Summary: | The present article reflects a proposal alternative of measure of the intrinsic and extrinsic elements of the controls established in a Public Institution of high education (IIHE) in the State of Roraima to the light of the multicriteria methodology to support constructivist. The research on the approach ranks both quantitative and qualitatively. How many objectives, the research is classified as descriptive as it seeks to observe, record, interpret phenomena using standard techniques of data collection. As the gathering of information was carried out indirectly, focusing primarily on the literature and data obtained through interviews. At the end of the construction of the model was able to identify 11 (eleven) measurement criteria for assessing internal controls, which influence its overall assessment, determining a binding control system that reaches the score – 54.14, on a scale of “0” to “100”. Faced with this we can suggest recommendations for improvements in a what-if analysis of the criteria. |
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| ISSN: | 1807-1821 2175-8069 |