COMMUNICATION BETWEEN INTERNAL CONTROL AND RELATED MANAGEMENT UNITS: AN ANALYSIS IN THE 5TH ARMY ACCOUNTING AND FINANCE INSPECTORATE
The communication between the Internal Control Unit (ICU) and Linked Management Units (LMU), organizations of the Public Administration, is of essential relevance for the matters dealt with between them to be perfectly understood. The Special Informative Note of the 5th Army Accounting and Finance I...
| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Centro Universitário Christus
2021-11-01
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| Series: | Revista Gestão em Análise |
| Subjects: | |
| Online Access: | https://periodicos.unichristus.edu.br/gestao/article/view/3851 |
| _version_ | 1797895768788434944 |
|---|---|
| author | Sergio Luis Tosta de Santana Hans Peder Behling |
| author_facet | Sergio Luis Tosta de Santana Hans Peder Behling |
| author_sort | Sergio Luis Tosta de Santana |
| collection | DOAJ |
| description | The communication between the Internal Control Unit (ICU) and Linked Management Units (LMU), organizations of the Public Administration, is of essential relevance for the matters dealt with between them to be perfectly understood. The Special Informative Note of the 5th Army Accounting and Finance Inspectorate (NIEsp), a means of communication between ICU and LMU, consolidates norms, guidelines, and interpretations on various topics, regarding the correct way of carrying out procedures by Administration Agents (Adm Agt ) within the scope of the Brazilian Army. Thus, in a context that impresses the relevance of organizational communication, the present study has the general objective of assessing the effectiveness of NIEsp, in the communication between ICU and LMU. The method used was exploratory bibliographic research, associated with the quantitative approach based on an applied research, with the perceptions of the LMU. The results showed significance in the use of NIEsp by the Adm Agt, demonstrating the importance of communication between the units. |
| first_indexed | 2024-04-10T07:30:59Z |
| format | Article |
| id | doaj.art-71e8a5fbfe8141a4a3cebfa7f13bc8b5 |
| institution | Directory Open Access Journal |
| issn | 1984-7297 2359-618X |
| language | Portuguese |
| last_indexed | 2024-04-10T07:30:59Z |
| publishDate | 2021-11-01 |
| publisher | Centro Universitário Christus |
| record_format | Article |
| series | Revista Gestão em Análise |
| spelling | doaj.art-71e8a5fbfe8141a4a3cebfa7f13bc8b52023-02-23T16:57:42ZporCentro Universitário ChristusRevista Gestão em Análise1984-72972359-618X2021-11-0110312313910.12662/2359-618xregea.v10i3.p123-139.20211159COMMUNICATION BETWEEN INTERNAL CONTROL AND RELATED MANAGEMENT UNITS: AN ANALYSIS IN THE 5TH ARMY ACCOUNTING AND FINANCE INSPECTORATESergio Luis Tosta de Santana0Hans Peder Behling1Universidade do Vale do Itajaí UNIVALIUniversidade do Vale do Itajaí - UNIVALIThe communication between the Internal Control Unit (ICU) and Linked Management Units (LMU), organizations of the Public Administration, is of essential relevance for the matters dealt with between them to be perfectly understood. The Special Informative Note of the 5th Army Accounting and Finance Inspectorate (NIEsp), a means of communication between ICU and LMU, consolidates norms, guidelines, and interpretations on various topics, regarding the correct way of carrying out procedures by Administration Agents (Adm Agt ) within the scope of the Brazilian Army. Thus, in a context that impresses the relevance of organizational communication, the present study has the general objective of assessing the effectiveness of NIEsp, in the communication between ICU and LMU. The method used was exploratory bibliographic research, associated with the quantitative approach based on an applied research, with the perceptions of the LMU. The results showed significance in the use of NIEsp by the Adm Agt, demonstrating the importance of communication between the units.https://periodicos.unichristus.edu.br/gestao/article/view/3851comunicação organizacionalcontrole internogestão e eficiência |
| spellingShingle | Sergio Luis Tosta de Santana Hans Peder Behling COMMUNICATION BETWEEN INTERNAL CONTROL AND RELATED MANAGEMENT UNITS: AN ANALYSIS IN THE 5TH ARMY ACCOUNTING AND FINANCE INSPECTORATE Revista Gestão em Análise comunicação organizacional controle interno gestão e eficiência |
| title | COMMUNICATION BETWEEN INTERNAL CONTROL AND RELATED MANAGEMENT UNITS: AN ANALYSIS IN THE 5TH ARMY ACCOUNTING AND FINANCE INSPECTORATE |
| title_full | COMMUNICATION BETWEEN INTERNAL CONTROL AND RELATED MANAGEMENT UNITS: AN ANALYSIS IN THE 5TH ARMY ACCOUNTING AND FINANCE INSPECTORATE |
| title_fullStr | COMMUNICATION BETWEEN INTERNAL CONTROL AND RELATED MANAGEMENT UNITS: AN ANALYSIS IN THE 5TH ARMY ACCOUNTING AND FINANCE INSPECTORATE |
| title_full_unstemmed | COMMUNICATION BETWEEN INTERNAL CONTROL AND RELATED MANAGEMENT UNITS: AN ANALYSIS IN THE 5TH ARMY ACCOUNTING AND FINANCE INSPECTORATE |
| title_short | COMMUNICATION BETWEEN INTERNAL CONTROL AND RELATED MANAGEMENT UNITS: AN ANALYSIS IN THE 5TH ARMY ACCOUNTING AND FINANCE INSPECTORATE |
| title_sort | communication between internal control and related management units an analysis in the 5th army accounting and finance inspectorate |
| topic | comunicação organizacional controle interno gestão e eficiência |
| url | https://periodicos.unichristus.edu.br/gestao/article/view/3851 |
| work_keys_str_mv | AT sergioluistostadesantana communicationbetweeninternalcontrolandrelatedmanagementunitsananalysisinthe5tharmyaccountingandfinanceinspectorate AT hanspederbehling communicationbetweeninternalcontrolandrelatedmanagementunitsananalysisinthe5tharmyaccountingandfinanceinspectorate |