4 resultados para Evolução da auditoria interna

em Universidade Federal do Rio Grande do Norte(UFRN)


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Organizations are susceptible to the occurrence of many events that may affect the achievement of their objectives. As a result, Brazilian Public Administration supervisory bodies have required institutions to adopt risk management policies. Given the large number of recommendations issued by Federal Audit Court (TCU) to various Federal Institutions of Higher Education (IFES) in this area, it is proposed a risk management model for Universidade Federal do Rio Grande do Norte (UFRN). This is an applied, exploratory and qualitative study. Regarding to technical procedures, it is characterized as documentary analysis, bibliographical research, case study and action research. The bibliographical research was used to support the elaboration of the Risk Management Guide for Federal Institutions of Higher Education (GERIFES). The documentary analysis, in turn, was used with the aim of knowing the organizational structure and the university´s macroprocesses. The author works in the university internal auditing department and shares the same problem. This characterizes the work as an action research. The case study supported both the elaboration of the guide and the simulation of the specific functionality for the university information system, demonstrated through the User Manual Module "Risk Management" proposed for the Integrated System of Property, Administration and Contracts (SIPAC). This manual has been prepared in order to facilitate the use of this tool if it will be incorporated into the university information system. As research results, a risk management model for UFRN was elaborated and a simulation of an informational tool, which is able to manage risks related to events that may affect the achievement of institutional objectives, was provided to the university administration.

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The discussion about rift evolution in the Brazilian Equatorial margin during the South America-Africa breakup in the Jurassic/Cretaceous has been focused in many researches. But rift evolution based on development and growth of faults has not been well explored. In this sense, we investigated the Cretaceous Potiguar Basin in the Equatorial margin of Brazil to understand the geometry of major faults and the influence of crustal heterogeneity and preexisting structural fabric in the evolution of the basin internal architecture. Previous studies pointed out that the rift is an asymmetrical half-graben elongated along the NE-SW direction. We used 2D seismic, well logs and 3D gravity modeling to analyze four major border fault segments and determine their maximum displacement (Dmax) and length (L) ratio in the Potiguar Rift. We constrained the 3D gravity modeling with well data and the interpretation of seismic sections. The difference of the fault displacement measured in the gravity model is in the order of 10% compared to seismic and well data. The fault-growth curves allowed us to divide the faulted rift border into four main fault segments, which provide roughly similar Dmax/L ratios. Fault-growth curves suggest that a regional uniform tectonic mechanism influenced growth of the rift fault segments. The variation of the displacements along the fault segments indicates that the fault segments were formed independently during rift initiation and were linked by hard and soft linkages. The latter formed relay ramps. In the interconnection zones the Dmax/L ratios are highest due to interference of fault segment motions. We divided the evolution of the Potiguar Rift into five stages based on these ratios and correlated them with the major tectonic stages of the breakup between South America and Africa in Early Cretaceous.

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The discussion about rift evolution in the Brazilian Equatorial margin during the South America-Africa breakup in the Jurassic/Cretaceous has been focused in many researches. But rift evolution based on development and growth of faults has not been well explored. In this sense, we investigated the Cretaceous Potiguar Basin in the Equatorial margin of Brazil to understand the geometry of major faults and the influence of crustal heterogeneity and preexisting structural fabric in the evolution of the basin internal architecture. Previous studies pointed out that the rift is an asymmetrical half-graben elongated along the NE-SW direction. We used 2D seismic, well logs and 3D gravity modeling to analyze four major border fault segments and determine their maximum displacement (Dmax) and length (L) ratio in the Potiguar Rift. We constrained the 3D gravity modeling with well data and the interpretation of seismic sections. The difference of the fault displacement measured in the gravity model is in the order of 10% compared to seismic and well data. The fault-growth curves allowed us to divide the faulted rift border into four main fault segments, which provide roughly similar Dmax/L ratios. Fault-growth curves suggest that a regional uniform tectonic mechanism influenced growth of the rift fault segments. The variation of the displacements along the fault segments indicates that the fault segments were formed independently during rift initiation and were linked by hard and soft linkages. The latter formed relay ramps. In the interconnection zones the Dmax/L ratios are highest due to interference of fault segment motions. We divided the evolution of the Potiguar Rift into five stages based on these ratios and correlated them with the major tectonic stages of the breakup between South America and Africa in Early Cretaceous.

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We developed an assay methodology that considered the temperature variation and the scanning electron microscopy as a method to quantify and characterize respectively the consumption evolution in three 46 LA machines, with internal combustion and two-stroke engines, 7.64 cm3 cylinder capacity, 23.0 millimeters diameter and 18.4 millimeters course, RPM service from 2.000 to 16.000 rpm, 1.2 HP power, and 272 grams weight. The investigated engines components were: (1) head of the engine (Al-Si alloy), (2) piston (Al-Si alloy) and (3) piston pin (AISI 52100 steel). The assays were carried out on a desktop; engines 1 and 2 were assayed with no load, whereas in two assays of engine 3 we added a fan with wind speed that varied from 8.10 m/s to 11.92 m/s, in order to identify and compare the engine dynamic behavior as related to the engines assayed with no load. The temperatures of the engine s surface and surroundings were measured by two type K thermopairs connected to the assay device and registered in a microcomputer with data recording and parameters control and monitoring software, throughout the assays. The consumed surface of the components was analyzed by scanning electron microscopy (SEM) and microanalysis-EDS. The study was complemented with shape deformation and mass measurement assays. The temperature variation was associated with the oxides morphology and the consumption mechanisms were discussed based on the relation between the thermal mechanical effects and the responses of the materials characterization