Internal Control of Annual Reports by Brazilian States According to NBC T 16.8
Autor(a) principal: | |
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Data de Publicação: | 2013 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Cadernos Gestão Pública e Cidadania (Online) |
Texto Completo: | https://periodicos.fgv.br/cgpc/article/view/5832 |
Resumo: | In the past few years, internal control has gained strength as a tool capable of strengthening governance in public administration. In 2008, the "Conselho Federal de Contabilidade - CFC" (Federal Accounting Council) published norm NBC T 16.8, which establishes guidelines for the internal control of public sector entities. This research aims at checking whether internal control devices, according to NBC T 16.8, are being taken into consideration by Brazilian state reports. The research, which was of a qualitative nature, examined 24 an­nual reports published by nine Brazilian states, referring to years 2008, 2009 and 2010, by means of content analysis. The results demonstrate that the greatest number of verified occurrences presented themselves in Ceará's internal control, followed by Rio Grande do Sul and Santa Catarina. In the Pará reports no evidence was detected concerning the observance of laws established by NBC T 16.8. It has been concluded that the low incidence of observance to NBCT 16.8 regulations in the internal control reports by Brazilian states contradicts good governance practices which consider control to be one of their dimensions. |
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Internal Control of Annual Reports by Brazilian States According to NBC T 16.8Controle Interno nos Relatórios Anuais dos Estados Brasileiros à Luz da NBC T 16.8 In the past few years, internal control has gained strength as a tool capable of strengthening governance in public administration. In 2008, the "Conselho Federal de Contabilidade - CFC" (Federal Accounting Council) published norm NBC T 16.8, which establishes guidelines for the internal control of public sector entities. This research aims at checking whether internal control devices, according to NBC T 16.8, are being taken into consideration by Brazilian state reports. The research, which was of a qualitative nature, examined 24 an­nual reports published by nine Brazilian states, referring to years 2008, 2009 and 2010, by means of content analysis. The results demonstrate that the greatest number of verified occurrences presented themselves in Ceará's internal control, followed by Rio Grande do Sul and Santa Catarina. In the Pará reports no evidence was detected concerning the observance of laws established by NBC T 16.8. It has been concluded that the low incidence of observance to NBCT 16.8 regulations in the internal control reports by Brazilian states contradicts good governance practices which consider control to be one of their dimensions. Nos últimos anos, o controle interno ganhou campo como ferramenta capaz de fortalecer a governança na gestão pública. Em 2008, o Conselho Federal de Contabilidade (CFC) publicou a norma NBC T 16.8, que estabelece referenciais para o controle interno das entidades do setor público. A presente pesquisa tem por objetivo verificar se os dispositivos de controle interno, segundo a NBC T 16.8, são contemplados nos relatórios estaduais brasileiros. De natureza qualitativa, a pesquisa examinou 24 relatórios anuais publicados por nove estados brasileiros, referentes aos exercícios de 2008, 2009 e 2010, por meio da análise de conteúdo. Os resultados demonstram que o número máximo de ocorrências verificadas manifestou-se nos relatórios de controle interno do Ceará, seguindo-se o Rio Grande do Sul e Santa Catarina. Nos relatórios do Pará, não foi constatada nenhuma evidência de cumprimento das normas estabelecidas pela NBC T 16.8. Conclui-se que o baixo índice de atendimento dos relatórios de controle interno dos estados brasileiros aos dispositivos da NBCT 16.8 contraria o que preceituam as boas práticas de governança que consideram o controle uma das suas dimensões. Palavras-chave: controle interno; NBC T 16.8; governança; relatórios anuais; gestão pública. Abstract In the past few years, internal control has gained strength as a tool capable of strengthening governance in public administration. In 2008, the "Conselho Federal de Contabilidade - CFC" (Federal Accounting Council) published norm NBC T 16.8, which establishes guidelines for the internal control of public sector entities. This research aims at checking whether internal control devices, according to NBC T 16.8, are being taken into consideration by Brazilian state reports. The research, which was of a qualitative nature, examined 24 annual reports published by nine Brazilian states, referring to years 2008, 2009 and 2010, by means of content analysis. The results demonstrate that the greatest number of verified occurrences presented themselves in Ceará's internal control, followed by Rio Grande do Sul and Santa Catarina. In the Pará reports no evidence was detected concerning the observance of laws established by NBC T 16.8. It has been concluded that the low incidence of observance to NBCT 16.8 regulations in the internal control reports by Brazilian states contradicts good governance practices which consider control to be one of their dimensions. Keywords: Internal Control. NBC T 16.8. Governance. Annual Reports. Public Administration. FGV EAESP Pesquisa e Publicações2013-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/cgpc/article/view/583210.12660/cgpc.v18n62.5832Cadernos Gestão Pública e Cidadania; Vol. 18 No. 62 (2013): janeiro-junhoCadernos Gestão Pública e Cidadania; Vol. 18 Núm. 62 (2013): janeiro-junhoCadernos Gestão Pública e Cidadania; v. 18 n. 62 (2013): janeiro-junho2236-57101806-2261reponame:Cadernos Gestão Pública e Cidadania (Online)instname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/cgpc/article/view/5832/13472Braga Neto, José GarridoVasconcelos, Alessandra Carvalho deDe Luca, Márcia Martins Mendesinfo:eu-repo/semantics/openAccess2017-05-03T16:30:51Zoai:ojs.periodicos.fgv.br:article/5832Revistahttp://bibliotecadigital.fgv.br/ojs/index.php/cgpc/indexPRIhttp://bibliotecadigital.fgv.br/ojs/index.php/cgpc/oaicadernosgpc-edicao@fgv.br||cadernosgpc-edicao@fgv.br2236-57101806-2261opendoar:2017-05-03T16:30:51Cadernos Gestão Pública e Cidadania (Online) - Fundação Getulio Vargas (FGV)false |
dc.title.none.fl_str_mv |
Internal Control of Annual Reports by Brazilian States According to NBC T 16.8 Controle Interno nos Relatórios Anuais dos Estados Brasileiros à Luz da NBC T 16.8 |
title |
Internal Control of Annual Reports by Brazilian States According to NBC T 16.8 |
spellingShingle |
Internal Control of Annual Reports by Brazilian States According to NBC T 16.8 Braga Neto, José Garrido |
title_short |
Internal Control of Annual Reports by Brazilian States According to NBC T 16.8 |
title_full |
Internal Control of Annual Reports by Brazilian States According to NBC T 16.8 |
title_fullStr |
Internal Control of Annual Reports by Brazilian States According to NBC T 16.8 |
title_full_unstemmed |
Internal Control of Annual Reports by Brazilian States According to NBC T 16.8 |
title_sort |
Internal Control of Annual Reports by Brazilian States According to NBC T 16.8 |
author |
Braga Neto, José Garrido |
author_facet |
Braga Neto, José Garrido Vasconcelos, Alessandra Carvalho de De Luca, Márcia Martins Mendes |
author_role |
author |
author2 |
Vasconcelos, Alessandra Carvalho de De Luca, Márcia Martins Mendes |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Braga Neto, José Garrido Vasconcelos, Alessandra Carvalho de De Luca, Márcia Martins Mendes |
description |
In the past few years, internal control has gained strength as a tool capable of strengthening governance in public administration. In 2008, the "Conselho Federal de Contabilidade - CFC" (Federal Accounting Council) published norm NBC T 16.8, which establishes guidelines for the internal control of public sector entities. This research aims at checking whether internal control devices, according to NBC T 16.8, are being taken into consideration by Brazilian state reports. The research, which was of a qualitative nature, examined 24 an­nual reports published by nine Brazilian states, referring to years 2008, 2009 and 2010, by means of content analysis. The results demonstrate that the greatest number of verified occurrences presented themselves in Ceará's internal control, followed by Rio Grande do Sul and Santa Catarina. In the Pará reports no evidence was detected concerning the observance of laws established by NBC T 16.8. It has been concluded that the low incidence of observance to NBCT 16.8 regulations in the internal control reports by Brazilian states contradicts good governance practices which consider control to be one of their dimensions. |
publishDate |
2013 |
dc.date.none.fl_str_mv |
2013-01-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.fgv.br/cgpc/article/view/5832 10.12660/cgpc.v18n62.5832 |
url |
https://periodicos.fgv.br/cgpc/article/view/5832 |
identifier_str_mv |
10.12660/cgpc.v18n62.5832 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.fgv.br/cgpc/article/view/5832/13472 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
FGV EAESP Pesquisa e Publicações |
publisher.none.fl_str_mv |
FGV EAESP Pesquisa e Publicações |
dc.source.none.fl_str_mv |
Cadernos Gestão Pública e Cidadania; Vol. 18 No. 62 (2013): janeiro-junho Cadernos Gestão Pública e Cidadania; Vol. 18 Núm. 62 (2013): janeiro-junho Cadernos Gestão Pública e Cidadania; v. 18 n. 62 (2013): janeiro-junho 2236-5710 1806-2261 reponame:Cadernos Gestão Pública e Cidadania (Online) instname:Fundação Getulio Vargas (FGV) instacron:FGV |
instname_str |
Fundação Getulio Vargas (FGV) |
instacron_str |
FGV |
institution |
FGV |
reponame_str |
Cadernos Gestão Pública e Cidadania (Online) |
collection |
Cadernos Gestão Pública e Cidadania (Online) |
repository.name.fl_str_mv |
Cadernos Gestão Pública e Cidadania (Online) - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
cadernosgpc-edicao@fgv.br||cadernosgpc-edicao@fgv.br |
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