A The governance of the Court of Auditors of the state of Ceará according of the basic reference of the Federal Court of Auditors

Detalhes bibliográficos
Autor(a) principal: Leite Castelo, Samuel
Data de Publicação: 2022
Outros Autores: Duarte Moraes Castelo, Aline
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/797
Resumo: The present study aimed to verify the degree of adherence of the proposals provided for in the basic public governance framework developed by the Federal Court of Auditors in the governance mechanisms of the Court of Auditors of the State of Ceará (TCE-CE). The Basic Governance Reference Applicable to Public Administration is based on the practical application of governance, through three essential mechanisms that must be present in public bodies: leadership, strategy and control. The methodology used a qualitative approach, of an exploratory and descriptive nature, followed by the case study method. The results obtained showed that the Ceará Accounts Court adhered to the basic framework through the Institutional Governance Policy, the governance model implemented has a structure operated by three instances that have interdependent and complementary competences and that achieved the participation of civil society in the definitions and implementation of processes and projects applied by the TCE-CE, in order to assess the performance of state external control, with repercussions on the improvement of services provided to society.
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spelling A The governance of the Court of Auditors of the state of Ceará according of the basic reference of the Federal Court of AuditorsA governança do Tribunal de Contas do Estado do Ceará à luz do referencial básico do Tribunal de Contas da Uniãogovernança públicacontrole externoTribunal de Contas do Estado do CearáReferencial Básico de Governança do TCUpublic governanceexternal controlCourt of Auditors of the State of CearáTCU's Basic Governance FrameworkThe present study aimed to verify the degree of adherence of the proposals provided for in the basic public governance framework developed by the Federal Court of Auditors in the governance mechanisms of the Court of Auditors of the State of Ceará (TCE-CE). The Basic Governance Reference Applicable to Public Administration is based on the practical application of governance, through three essential mechanisms that must be present in public bodies: leadership, strategy and control. The methodology used a qualitative approach, of an exploratory and descriptive nature, followed by the case study method. The results obtained showed that the Ceará Accounts Court adhered to the basic framework through the Institutional Governance Policy, the governance model implemented has a structure operated by three instances that have interdependent and complementary competences and that achieved the participation of civil society in the definitions and implementation of processes and projects applied by the TCE-CE, in order to assess the performance of state external control, with repercussions on the improvement of services provided to society.El presente estudio tuvo como objetivo verificar el grado de adhesión de las propuestas previstas en el marco básico de gobernanza pública desarrollado por el Tribunal de Cuentas Federal en los mecanismos de gobernanza del Tribunal de Cuentas del Estado de Ceará. El “Referencia Básico de Gobernanza Aplicable a los Organismos y Entidades de la Administración Pública y Acciones Inductoras de Mejora” se basa en la aplicación práctica de la gobernanza, a través de tres mecanismos esenciales que deben estar presentes en los organismos públicos: liderazgo, estrategia y control. . La metodología utilizó un enfoque cualitativo, de carácter exploratorio y descriptivo, seguido del método de estudio de caso. Los resultados obtenidos mostraron que el Tribunal de Cuentas de Ceará se adhirió al marco básico a través de la Política de Gobernanza Institucional, el modelo de gobernanza implementado tiene una estructura operada por 3 instancias que tienen competencias interdependientes y complementarias y que logró la participación de la sociedad civil en las definiciones e implementación de procesos y proyectos aplicados por el TCE-CE, con el fin de evaluar el desempeño del control externo estatal, con repercusiones en la mejora de los servicios prestados a la sociedad.O presente estudo teve por objetivo a verificação do grau de aderência das propostas previstas no Referencial Básico de Governança Pública desenvolvido pelo Tribunal de Contas da União (TCU), nos mecanismos de governança do Tribunal de Contas do Estado do Ceará (TCE-CE). O Referencial Básico de Governança pública (RGB) do TCU tem como base para a aplicação prática da governança, por meio de três mecanismos essenciais que devem estar presentes nos órgãos públicos: liderança, estratégia e controle. Utilizou-se da metodologia com uma abordagem qualitativa, de natureza exploratória e descritiva, seguido de um levantamento a partir de uma pesquisa documental, método do estudo de caso. Os resultados obtidos evidenciaram que a Corte de Contas cearense aderiu ao RGB por meio da política institucional de governança, o modelo implantado tem uma estrutura operacionalizada por três instâncias que possuem competências interdependentes e complementares e que conseguiu a participação da sociedade civil nos processos e projetos aplicados pelo TCE-CE, com intuito de aquilatar o desempenho do controle externo estadual, com repercussão na melhoria dos serviços prestados à sociedade.Tribunal de Contas do Estado do Ceará2022-12-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado pelos paresapplication/pdfhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/79710.32586/rcda.v21i1.797Revista Controle - Doutrina e Artigos; v. 21 n. 1 (2023); 174-2092525-33871980-086Xreponame: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/797/594Copyright (c) 2022 Copyright (c) 2022 Revista: apenas para a 1ª Publicação.https://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessLeite Castelo, Samuel Duarte Moraes Castelo, Aline2022-12-02T10:48:15Zoai:ojs.revistacontrole.tce.ce.gov.br:article/797Revistahttps://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:2022-12-02T10:48:15Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)false
dc.title.none.fl_str_mv A The governance of the Court of Auditors of the state of Ceará according of the basic reference of the Federal Court of Auditors
A governança do Tribunal de Contas do Estado do Ceará à luz do referencial básico do Tribunal de Contas da União
title A The governance of the Court of Auditors of the state of Ceará according of the basic reference of the Federal Court of Auditors
spellingShingle A The governance of the Court of Auditors of the state of Ceará according of the basic reference of the Federal Court of Auditors
Leite Castelo, Samuel
governança pública
controle externo
Tribunal de Contas do Estado do Ceará
Referencial Básico de Governança do TCU
public governance
external control
Court of Auditors of the State of Ceará
TCU's Basic Governance Framework
title_short A The governance of the Court of Auditors of the state of Ceará according of the basic reference of the Federal Court of Auditors
title_full A The governance of the Court of Auditors of the state of Ceará according of the basic reference of the Federal Court of Auditors
title_fullStr A The governance of the Court of Auditors of the state of Ceará according of the basic reference of the Federal Court of Auditors
title_full_unstemmed A The governance of the Court of Auditors of the state of Ceará according of the basic reference of the Federal Court of Auditors
title_sort A The governance of the Court of Auditors of the state of Ceará according of the basic reference of the Federal Court of Auditors
author Leite Castelo, Samuel
author_facet Leite Castelo, Samuel
Duarte Moraes Castelo, Aline
author_role author
author2 Duarte Moraes Castelo, Aline
author2_role author
dc.contributor.author.fl_str_mv Leite Castelo, Samuel
Duarte Moraes Castelo, Aline
dc.subject.por.fl_str_mv governança pública
controle externo
Tribunal de Contas do Estado do Ceará
Referencial Básico de Governança do TCU
public governance
external control
Court of Auditors of the State of Ceará
TCU's Basic Governance Framework
topic governança pública
controle externo
Tribunal de Contas do Estado do Ceará
Referencial Básico de Governança do TCU
public governance
external control
Court of Auditors of the State of Ceará
TCU's Basic Governance Framework
description The present study aimed to verify the degree of adherence of the proposals provided for in the basic public governance framework developed by the Federal Court of Auditors in the governance mechanisms of the Court of Auditors of the State of Ceará (TCE-CE). The Basic Governance Reference Applicable to Public Administration is based on the practical application of governance, through three essential mechanisms that must be present in public bodies: leadership, strategy and control. The methodology used a qualitative approach, of an exploratory and descriptive nature, followed by the case study method. The results obtained showed that the Ceará Accounts Court adhered to the basic framework through the Institutional Governance Policy, the governance model implemented has a structure operated by three instances that have interdependent and complementary competences and that achieved the participation of civil society in the definitions and implementation of processes and projects applied by the TCE-CE, in order to assess the performance of state external control, with repercussions on the improvement of services provided to society.
publishDate 2022
dc.date.none.fl_str_mv 2022-12-01
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/797
10.32586/rcda.v21i1.797
url https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/797
identifier_str_mv 10.32586/rcda.v21i1.797
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/797/594
dc.rights.driver.fl_str_mv Copyright (c) 2022 Copyright (c) 2022 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) 2022 Copyright (c) 2022 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. 1 (2023); 174-209
2525-3387
1980-086X
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_ 1798315245340459008

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