Control’s aroma

Detalhes bibliográficos
Autor(a) principal: Ramos de Castro, Sebastião Helvecio
Data de Publicação: 2023
Outros Autores: Ramos de Castro, Renata
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Controle (Online)
Texto Completo: https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/848
Resumo: This paper was written by four hands, crowning a joint reflection carried out at the dawn of the year 2023. It proposes to present, through a normative and literature review, the characteristics of Brazilian external control and its future trends. However, it reinforces the need for the development of control activities to be conscious, thus, the work of the South Korean philosopher, Byung Chul Ham, is used to bring up a new vision about the directions that external control has taken. It presents, among its conclusions, the need for these activities to be carried out based on procedures, structure and methodology. It is expected to ensure that the reader, at the end of his reading, feels that his understanding of external control and auditing standards has been increased and, ambitiously, raise other dialectical reflections.
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spelling Control’s aromaAroma do Controlecontrole externoNBASPauditoria governamental instituições superiores de controleIntosaiexternal controlISSAIgovernment auditsupreme audit institutionsIntosaiThis paper was written by four hands, crowning a joint reflection carried out at the dawn of the year 2023. It proposes to present, through a normative and literature review, the characteristics of Brazilian external control and its future trends. However, it reinforces the need for the development of control activities to be conscious, thus, the work of the South Korean philosopher, Byung Chul Ham, is used to bring up a new vision about the directions that external control has taken. It presents, among its conclusions, the need for these activities to be carried out based on procedures, structure and methodology. It is expected to ensure that the reader, at the end of his reading, feels that his understanding of external control and auditing standards has been increased and, ambitiously, raise other dialectical reflections.O presente artigo foi escrito a quatro mãos, coroando uma reflexão conjunta realizada no alvorecer do ano de 2023. Propõe-se a apresentar, através da revisão normativa e da literatura, as características do controle externo brasileiro e as tendências do futuro deste. Reforça-se, contudo, a necessidade de o desenvolvimento das atividades de controle ser consciente, assim, recorre-se ao trabalho do filósofo sul-coreano, Byung Chul Ham, para trazer à baila uma nova visão sobre os rumos que o controle externo tem tomado. Apresenta, dentre suas conclusões, a necessidade dessas atividades serem realizadas com fundamento em procedimentos, estrutura e metodologia. Espera-se garantir que o leitor, ao final da sua leitura, sinta que sua compreensão do controle externo e das normas de auditoria foi incrementada e, de forma ambiciosa, a suscitar outras reflexões dialéticas.Tribunal de Contas do Estado do Ceará2023-06-19info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado pelos paresapplication/pdfhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/84810.32586/rcda.v21i2.848Revista Controle - Doutrina e Artigos; v. 21 n. 2 (2023); 13-272525-33871980-086X10.32586/rcda.v21i2reponame:Revista Controle (Online)instname:Tribunal de Contas do Estado do Ceará (TCCE)instacron:TC_CEporhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/848/605Copyright (c) 2023 Revista: apenas para a 1ª Publicação.https://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessRamos de Castro, Sebastião HelvecioRamos de Castro, Renata 2023-06-19T12:19:25Zoai:ojs.revistacontrole.tce.ce.gov.br:article/848Revistahttps://revistacontrole.tce.ce.gov.br/index.php/RCDAPUBhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/oairevistacontrole@tce.ce.gov.br || josimar.batista@tce.ce.gov.br2525-33871980-086Xopendoar:2023-06-19T12:19:25Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)false
dc.title.none.fl_str_mv Control’s aroma
Aroma do Controle
title Control’s aroma
spellingShingle Control’s aroma
Ramos de Castro, Sebastião Helvecio
controle externo
NBASP
auditoria governamental
instituições superiores de controle
Intosai
external control
ISSAI
government audit
supreme audit institutions
Intosai
title_short Control’s aroma
title_full Control’s aroma
title_fullStr Control’s aroma
title_full_unstemmed Control’s aroma
title_sort Control’s aroma
author Ramos de Castro, Sebastião Helvecio
author_facet Ramos de Castro, Sebastião Helvecio
Ramos de Castro, Renata
author_role author
author2 Ramos de Castro, Renata
author2_role author
dc.contributor.author.fl_str_mv Ramos de Castro, Sebastião Helvecio
Ramos de Castro, Renata
dc.subject.por.fl_str_mv controle externo
NBASP
auditoria governamental
instituições superiores de controle
Intosai
external control
ISSAI
government audit
supreme audit institutions
Intosai
topic controle externo
NBASP
auditoria governamental
instituições superiores de controle
Intosai
external control
ISSAI
government audit
supreme audit institutions
Intosai
description This paper was written by four hands, crowning a joint reflection carried out at the dawn of the year 2023. It proposes to present, through a normative and literature review, the characteristics of Brazilian external control and its future trends. However, it reinforces the need for the development of control activities to be conscious, thus, the work of the South Korean philosopher, Byung Chul Ham, is used to bring up a new vision about the directions that external control has taken. It presents, among its conclusions, the need for these activities to be carried out based on procedures, structure and methodology. It is expected to ensure that the reader, at the end of his reading, feels that his understanding of external control and auditing standards has been increased and, ambitiously, raise other dialectical reflections.
publishDate 2023
dc.date.none.fl_str_mv 2023-06-19
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado pelos pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/848
10.32586/rcda.v21i2.848
url https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/848
identifier_str_mv 10.32586/rcda.v21i2.848
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/848/605
dc.rights.driver.fl_str_mv Copyright (c) 2023 Revista: apenas para a 1ª Publicação.
https://creativecommons.org/licenses/by-nc/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2023 Revista: apenas para a 1ª Publicação.
https://creativecommons.org/licenses/by-nc/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Tribunal de Contas do Estado do Ceará
publisher.none.fl_str_mv Tribunal de Contas do Estado do Ceará
dc.source.none.fl_str_mv Revista Controle - Doutrina e Artigos; v. 21 n. 2 (2023); 13-27
2525-3387
1980-086X
10.32586/rcda.v21i2
reponame:Revista Controle (Online)
instname:Tribunal de Contas do Estado do Ceará (TCCE)
instacron:TC_CE
instname_str Tribunal de Contas do Estado do Ceará (TCCE)
instacron_str TC_CE
institution TC_CE
reponame_str Revista Controle (Online)
collection Revista Controle (Online)
repository.name.fl_str_mv Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)
repository.mail.fl_str_mv revistacontrole@tce.ce.gov.br || josimar.batista@tce.ce.gov.br
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