Influence of internal control on the effectiveness of public governance in Paraná municipalities

• Autor(a) principal: Kinzler, Édina Carine de Souza
• Data de Publicação: 2023
• Outros Autores: Mello, Gilmar Ribeiro de
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: Revista Catarinense da Ciência Contábil (Online)
• Texto Completo: https://revista.crcsc.org.br/index.php/CRCSC/article/view/3389
• topic: Internal Control; Public Governance; Effectiveness; Municipalities of Paraná; Controle Interno; Governança Pública; Efetividade; Municípios do Paraná

This study aims to verify whether the internal control of the municipalities in Paraná is effective in promoting municipal public governance. The theme’s relevance justifies the study because the internal control system and good governance practices in the public sector make obtaining more accurate information about resource allocation possible since they are based on the principles of public administration and compliance with laws. Public governance can be understood as the ability of governments to assess, direct, and monitor the management of public policies and services to effectively meet citizens’ demands (Tribunal de Contas da União [TCU], 2014). This research seeks to contribute to a more comprehensive debate about the effectiveness of internal control as an instrument of public governance among municipalities in Paraná. Also, the study can help municipal agents defend initiatives to improve the internal control systems of their municipalities and, thus, help the control of processes by stimulating the continuous improvement of structures, contributing to the achievement of society’s interest. The research was conducted with 102 municipalities in the state of Paraná. It is a descriptive study with a quantitative approach with linear regressions, with independent (internal control) and dependent (public governance) variables. The results showed internal control exerts a certain influence on the governance of the municipalities in the sample. The following variables stand out in this analysis: Monitoring Activity, positively explaining approximately 4% of the IGM variations; the Control Activity variable, negatively explaining, and Control Environment, positively explaining approximately 5% of the RNT variations; the QACI Index variable, positively explaining approximately 7% of the IEGM variations; and the Risk Assessment variable, positively explaining 7% of the IEGM variations.