Control’s aroma
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Outros Autores: | |
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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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 |
_version_ |
1798315245258670080 |