A The Internal Control Systems integration within the State Network of Internal Control of Public Management in the Ceará state
Autor(a) principal: | |
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Data de Publicação: | 2022 |
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/793 |
Resumo: | The Federal Constitution of 1988 instituted the Internal Control System (SCI), which must function in all powers and entities, in an integrated manner, in order to ensure the proper application of public resources and to evaluate the goals of the pluriannual plan and the programs budget. The absence of infra-constitutional legislation that establishes a minimum standard of action of internal control in Brazil, led the federation entities to establish their way of acting, making the integration of the SCI difficult. In Ceará, the State Network for Internal Control of Public Management of the state of Ceará (RECIGP) was created, with the mission of promoting the integration of the SCI of state and municipal powers. The objective was to analyze whether the Internal Control Systems that make up the RECIGP worked in an integrated way, based on the characteristics, elements and actions of the Network, from 2018 to 2020. As a theoretical reference, the legal frameworks of the Control System are presented. Internal and concepts of institutionalism and isomorphism of organizations. Documental research of qualitative analysis and exploratory nature was carried out. Data triangulation was used for data collection, with the combination of different methods and sources. The research results revealed that RECIGP’s ICS worked in an integrated way and that the Network's contribution occurred due to the characteristics of its debureaucratized model and without formal structure, aligned with the new institutionalism, by normative isomorphism and by mimetic isomorphism, based on actions continuous training and benchmarking and partnerships between participants. |
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A The Internal Control Systems integration within the State Network of Internal Control of Public Management in the Ceará stateA integração dos Sistemas de Controle Interno no âmbito da Rede Estadual de Controle Interno da Gestão Pública do estado do Cearáinternal controlintegrationinstitutionalismisomorphismcontrole internointegraçãoinstitucionalismoisomorfismoThe Federal Constitution of 1988 instituted the Internal Control System (SCI), which must function in all powers and entities, in an integrated manner, in order to ensure the proper application of public resources and to evaluate the goals of the pluriannual plan and the programs budget. The absence of infra-constitutional legislation that establishes a minimum standard of action of internal control in Brazil, led the federation entities to establish their way of acting, making the integration of the SCI difficult. In Ceará, the State Network for Internal Control of Public Management of the state of Ceará (RECIGP) was created, with the mission of promoting the integration of the SCI of state and municipal powers. The objective was to analyze whether the Internal Control Systems that make up the RECIGP worked in an integrated way, based on the characteristics, elements and actions of the Network, from 2018 to 2020. As a theoretical reference, the legal frameworks of the Control System are presented. Internal and concepts of institutionalism and isomorphism of organizations. Documental research of qualitative analysis and exploratory nature was carried out. Data triangulation was used for data collection, with the combination of different methods and sources. The research results revealed that RECIGP’s ICS worked in an integrated way and that the Network's contribution occurred due to the characteristics of its debureaucratized model and without formal structure, aligned with the new institutionalism, by normative isomorphism and by mimetic isomorphism, based on actions continuous training and benchmarking and partnerships between participants.A Constituição Federal de 1988 instituiu o Sistema de Controle Interno (SCI), que deve funcionar em todos os poderes e órgãos, integralmente, com a finalidade de assegurar a adequada aplicação dos recursos públicos e avaliar as metas do plano plurianual e os programas orçamentários. A ausência de legislação infraconstitucional que estabeleça um padrão mínimo de atuação do controle interno no Brasil levou os entes da federação a estabelecerem sua forma de atuação, dificultando a integração do SCI. No Ceará foi criada a Rede Estadual de Controle Interno da Gestão Pública do estado do Ceará (RECIGP), com a missão de promover a integração do SCI dos poderes estaduais e municipais. O objetivo foi analisar se os Sistemas de Controle Interno que compõem a RECIGP funcionaram de forma integrada, a partir de características, elementos e ações da Rede, no período de 2018 a 2020. Como referencial teórico, apresentam-se os marcos legais do Sistema de Controle Interno e os conceitos de institucionalismo e isomorfismo das organizações. Foi realizada uma pesquisa documental, de análise qualitativa e natureza exploratória. Para coleta de dados utilizou-se a triangulação de dados, com a combinação de diversos métodos e fontes. Os resultados da pesquisa revelaram que os SCIs da RECIGP funcionaram de forma integrada e que a contribuição da Rede ocorreu pelas características do seu modelo desburocratizado e desprovido de estrutura formal, alinhado ao novo institucionalismo, pelo isomorfismo normativo e pelo isomorfismo mimético, a partir de ações de capacitação continuada e de benchmarking e parcerias entre os partícipes.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/79310.32586/rcda.v21i1.793Revista Controle - Doutrina e Artigos; v. 21 n. 1 (2023); 346-3712525-33871980-086Xreponame: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/793/599Copyright (c) 2022 Copyright (c) 2022 Revista: apenas para a 1ª Publicação.https://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessHelena Correia Vidal, Silvia 2022-12-02T10:48:15Zoai:ojs.revistacontrole.tce.ce.gov.br:article/793Revistahttps://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 Internal Control Systems integration within the State Network of Internal Control of Public Management in the Ceará state A integração dos Sistemas de Controle Interno no âmbito da Rede Estadual de Controle Interno da Gestão Pública do estado do Ceará |
title |
A The Internal Control Systems integration within the State Network of Internal Control of Public Management in the Ceará state |
spellingShingle |
A The Internal Control Systems integration within the State Network of Internal Control of Public Management in the Ceará state Helena Correia Vidal, Silvia internal control integration institutionalism isomorphism controle interno integração institucionalismo isomorfismo |
title_short |
A The Internal Control Systems integration within the State Network of Internal Control of Public Management in the Ceará state |
title_full |
A The Internal Control Systems integration within the State Network of Internal Control of Public Management in the Ceará state |
title_fullStr |
A The Internal Control Systems integration within the State Network of Internal Control of Public Management in the Ceará state |
title_full_unstemmed |
A The Internal Control Systems integration within the State Network of Internal Control of Public Management in the Ceará state |
title_sort |
A The Internal Control Systems integration within the State Network of Internal Control of Public Management in the Ceará state |
author |
Helena Correia Vidal, Silvia |
author_facet |
Helena Correia Vidal, Silvia |
author_role |
author |
dc.contributor.author.fl_str_mv |
Helena Correia Vidal, Silvia |
dc.subject.por.fl_str_mv |
internal control integration institutionalism isomorphism controle interno integração institucionalismo isomorfismo |
topic |
internal control integration institutionalism isomorphism controle interno integração institucionalismo isomorfismo |
description |
The Federal Constitution of 1988 instituted the Internal Control System (SCI), which must function in all powers and entities, in an integrated manner, in order to ensure the proper application of public resources and to evaluate the goals of the pluriannual plan and the programs budget. The absence of infra-constitutional legislation that establishes a minimum standard of action of internal control in Brazil, led the federation entities to establish their way of acting, making the integration of the SCI difficult. In Ceará, the State Network for Internal Control of Public Management of the state of Ceará (RECIGP) was created, with the mission of promoting the integration of the SCI of state and municipal powers. The objective was to analyze whether the Internal Control Systems that make up the RECIGP worked in an integrated way, based on the characteristics, elements and actions of the Network, from 2018 to 2020. As a theoretical reference, the legal frameworks of the Control System are presented. Internal and concepts of institutionalism and isomorphism of organizations. Documental research of qualitative analysis and exploratory nature was carried out. Data triangulation was used for data collection, with the combination of different methods and sources. The research results revealed that RECIGP’s ICS worked in an integrated way and that the Network's contribution occurred due to the characteristics of its debureaucratized model and without formal structure, aligned with the new institutionalism, by normative isomorphism and by mimetic isomorphism, based on actions continuous training and benchmarking and partnerships between participants. |
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/793 10.32586/rcda.v21i1.793 |
url |
https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/793 |
identifier_str_mv |
10.32586/rcda.v21i1.793 |
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/793/599 |
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); 346-371 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 |
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1798315245335216128 |