The adoption and induction of good governance practices by internal control: a case study based on the members of the national council of internal control – Conaci

• Autor(a) principal: Pinho Filho, Lúcio Carlos de
• Data de Publicação: 2022
• Outros Autores: Chagas, Luciana Soares, Venturi, James Luiz
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Processus de políticas Públicas e Desenvolvimento Social
• Texto Completo: http://periodicos.processus.com.br/index.php/ppds/article/view/825
• topic: Best Practices. CONACI. Internal Control. Governance.; Boas Práticas. Controle Interno. CONACI. Governança.

This work sought, from the performance of a quantitative case study, the analysis of the adoption/induction of good management practices that boost Governance in the Public Sector, based on the performance of the Internal Control Bodies that are part of the National Council of Internal Control – CONACI. In this sense, based on the theoretical references related to Corporate Governance and Management Science, documentary research was carried out regarding the identification and, from the application of a closed questionnaire, the numerical treatment of data  with a view to evaluating the adoption (internal scope) and induction (external scope) of good management practices that can contribute to the improvement of the lines of defense/control of public organizations, from the activity of Internal Audit (3th Control Line). Finally, in addition to the existing legal provisions and the doctrinal concepts in force on Internal Control as an administrative function, as a management practice and as an organ, the discussion of the theme is relevant when contemplating the structuring of a Study that, in addition to the fight against corruption, is effective (efficiency and effectiveness).