Analysis of the self-assessment of the internal control of the institutions of the state justice system of Ceará

Detalhes bibliográficos
Autor(a) principal: Oliveira, Leonel Gois Lima
Data de Publicação: 2023
Outros Autores: da Silva Viana, Victor Mateus, Rodrigues Bezerra Campêlo, Maiara
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/827
Resumo: The COSO Enterprise Risk Management (COSO-ERM) model is seen as a tool for strengthening and promoting the Internal Control System, being relevant for the evolution of risk management in organizations. The objective was to analyze the self-assessment information of the internal controls of the institutions that make up the state justice system of Ceará. It was based on the questionnaire sent by the jurisdictions to the Court of Auditors of the State of Ceará (TCE-CE), addressing the dimensions of the COSO-ERM. A comparative analysis of the scores awarded only for the years 2016 to 2020 was carried out similarities and distinctions were sought in the responses in relation to the investigated variables with the structure of the internal control system. Data collection was performed by the TCE-CE during the annual rendering of accounts. Descriptive statistics, horizontal and vertical analysis of collected data were used. In this way, the jurisdictions of the TCE-CE, which make up the State Justice system: Court of Justice of the State of Ceará (TJCE), Public Ministry of the State of Ceará (MPCE), Public Defender's Office of the State of Ceará (DPGE) and State Attorney General's Office (PGE) demonstrated a uniformity when analyzing the average evaluation of the dimensions. It was observed that all organizations had satisfactory assessment in all years of analysis, except for the PGE in 2017. The managerial contribution makes it possible to monitor the evolution of internal control systems over time and to detect which elements or dimensions of COSO-ERM need greater attention.
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spelling Analysis of the self-assessment of the internal control of the institutions of the state justice system of CearáAnálise da autoavaliação do controle interno das instituições do sistema de justiça estadual do Cearácontrole internogestão de riscosjustiçaCOSOCearáinternal controlrisk managementjusticeCOSOCearáThe COSO Enterprise Risk Management (COSO-ERM) model is seen as a tool for strengthening and promoting the Internal Control System, being relevant for the evolution of risk management in organizations. The objective was to analyze the self-assessment information of the internal controls of the institutions that make up the state justice system of Ceará. It was based on the questionnaire sent by the jurisdictions to the Court of Auditors of the State of Ceará (TCE-CE), addressing the dimensions of the COSO-ERM. A comparative analysis of the scores awarded only for the years 2016 to 2020 was carried out similarities and distinctions were sought in the responses in relation to the investigated variables with the structure of the internal control system. Data collection was performed by the TCE-CE during the annual rendering of accounts. Descriptive statistics, horizontal and vertical analysis of collected data were used. In this way, the jurisdictions of the TCE-CE, which make up the State Justice system: Court of Justice of the State of Ceará (TJCE), Public Ministry of the State of Ceará (MPCE), Public Defender's Office of the State of Ceará (DPGE) and State Attorney General's Office (PGE) demonstrated a uniformity when analyzing the average evaluation of the dimensions. It was observed that all organizations had satisfactory assessment in all years of analysis, except for the PGE in 2017. The managerial contribution makes it possible to monitor the evolution of internal control systems over time and to detect which elements or dimensions of COSO-ERM need greater attention.O modelo do COSO Enterprise Risk Management (COSO-ERM) é tido como ferramenta de fortalecimento e promoção do sistema de controle interno, sendo relevante para a evolução da gestão de risco nas organizações. O objetivo foi analisar as informações de autoavaliação dos controles internos das instituições que compõem o sistema de justiça estadual do Ceará. Baseou-se no questionário encaminhado pelos jurisdicionados ao Tribunal de Contas do Estado do Ceará (TCE-CE), abordando as dimensões do COSO-ERM. Realizou-se uma análise comparativa das notas atribuídas apenas para os anos de 2016 até 2020. Foram buscadas similaridades e distinções nas respostas em relação às variáveis investigadas com a estrutura do sistema de controle interno a partir de uma abordagem descritiva. A coleta de dados foi realizada pelo TCE-CE durante a prestação de contas anual. Utilizou-se de estatística descritiva, análise horizontal e vertical dos dados coletados. Deste modo, os jurisdicionados do TCE-CE, que compõem o sistema de justiça do estado: Tribunal de Justiça do Estado do Ceará (TJCE), Ministério Público do Estado do Ceará (MPCE), Defensoria Pública do Estado do Ceará (DPGE) e Procuradoria Geral do Estado (PGE) demonstraram uma uniformidade ao analisar a média de avaliação das dimensões. Observou-se que todas as organizações tiveram avaliação satisfatória em todos os anos de análise, exceto a PGE que no ano de 2017 apresentou uma avaliação de nível razoável. A contribuição gerencial possibilita monitorar uma evolução dos sistemas de controle interno de forma temporal e detectar quais elementos ou dimensões do COSO-ERM necessitam de maior atenção.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/82710.32586/rcda.v21i2.827Revista Controle - Doutrina e Artigos; v. 21 n. 2 (2023); 206-2302525-33871980-086X10.32586/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/827/612Copyright (c) 2023 Revista: apenas para a 1ª Publicação.https://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessOliveira, Leonel Gois Limada Silva Viana, Victor MateusRodrigues Bezerra Campêlo, Maiara2023-06-19T12:19:32Zoai:ojs.revistacontrole.tce.ce.gov.br:article/827Revistahttps://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:2023-06-19T12:19:32Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)false
dc.title.none.fl_str_mv Analysis of the self-assessment of the internal control of the institutions of the state justice system of Ceará
Análise da autoavaliação do controle interno das instituições do sistema de justiça estadual do Ceará
title Analysis of the self-assessment of the internal control of the institutions of the state justice system of Ceará
spellingShingle Analysis of the self-assessment of the internal control of the institutions of the state justice system of Ceará
Oliveira, Leonel Gois Lima
controle interno
gestão de riscos
justiça
COSO
Ceará
internal control
risk management
justice
COSO
Ceará
title_short Analysis of the self-assessment of the internal control of the institutions of the state justice system of Ceará
title_full Analysis of the self-assessment of the internal control of the institutions of the state justice system of Ceará
title_fullStr Analysis of the self-assessment of the internal control of the institutions of the state justice system of Ceará
title_full_unstemmed Analysis of the self-assessment of the internal control of the institutions of the state justice system of Ceará
title_sort Analysis of the self-assessment of the internal control of the institutions of the state justice system of Ceará
author Oliveira, Leonel Gois Lima
author_facet Oliveira, Leonel Gois Lima
da Silva Viana, Victor Mateus
Rodrigues Bezerra Campêlo, Maiara
author_role author
author2 da Silva Viana, Victor Mateus
Rodrigues Bezerra Campêlo, Maiara
author2_role author
author
dc.contributor.author.fl_str_mv Oliveira, Leonel Gois Lima
da Silva Viana, Victor Mateus
Rodrigues Bezerra Campêlo, Maiara
dc.subject.por.fl_str_mv controle interno
gestão de riscos
justiça
COSO
Ceará
internal control
risk management
justice
COSO
Ceará
topic controle interno
gestão de riscos
justiça
COSO
Ceará
internal control
risk management
justice
COSO
Ceará
description The COSO Enterprise Risk Management (COSO-ERM) model is seen as a tool for strengthening and promoting the Internal Control System, being relevant for the evolution of risk management in organizations. The objective was to analyze the self-assessment information of the internal controls of the institutions that make up the state justice system of Ceará. It was based on the questionnaire sent by the jurisdictions to the Court of Auditors of the State of Ceará (TCE-CE), addressing the dimensions of the COSO-ERM. A comparative analysis of the scores awarded only for the years 2016 to 2020 was carried out similarities and distinctions were sought in the responses in relation to the investigated variables with the structure of the internal control system. Data collection was performed by the TCE-CE during the annual rendering of accounts. Descriptive statistics, horizontal and vertical analysis of collected data were used. In this way, the jurisdictions of the TCE-CE, which make up the State Justice system: Court of Justice of the State of Ceará (TJCE), Public Ministry of the State of Ceará (MPCE), Public Defender's Office of the State of Ceará (DPGE) and State Attorney General's Office (PGE) demonstrated a uniformity when analyzing the average evaluation of the dimensions. It was observed that all organizations had satisfactory assessment in all years of analysis, except for the PGE in 2017. The managerial contribution makes it possible to monitor the evolution of internal control systems over time and to detect which elements or dimensions of COSO-ERM need greater attention.
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/827
10.32586/rcda.v21i2.827
url https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/827
identifier_str_mv 10.32586/rcda.v21i2.827
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/827/612
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); 206-230
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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