Municipal internal control system: in search of a minimum functional structure required

Detalhes bibliográficos
Autor(a) principal: de Araújo Maia, Valdiana
Data de Publicação: 2021
Outros Autores: Sampaio, Thicia Stela Lima, Rodrigues, Rubens Carlos, Veras Machado, Marcus Vinicius, Mendonça Diniz, Gleison
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/727
Resumo: This paper aims at analyzing the degree of adherence of the Municipal Controllerships of the Metropolitan Region of Fortaleza (MRF) to the rules of Act Number 01/2017 of the former Court of Auditors of Municipalities of the state of Ceará, which deals with the requirement for municipalities of Ceará to have a Municipal Internal Control System. The relevance of internal control for decision making, resources allocation and combating acts of corruption justify this paper, which is a descriptive study, with a qualitative approach, in the form of a multiple case study having as study units six MRF municipalities, with data collection via application of semi-structured interviews for municipal managers of controllership units, in 2018. The results showed that the analyzed municipalities were unable to adhere to the precepts of instruction, with the municipalities of Fortaleza and Maracanaú being the most adherent (> 50%). It is concluded that there is precariousness in the implementation of internal control systems in the municipalities of the Metropolitan Region of Fortaleza in addition to the lack of technical support and human resources that these municipalities have to effectively meet the premises of the instruction.
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spelling Municipal internal control system: in search of a minimum functional structure requiredSistema de controle interno municipal: em busca de uma estrutura funcional mínima necessáriaControladoria IN nº 01/2017 TCM-CESistema de Controle InternoControle PúblicoThis paper aims at analyzing the degree of adherence of the Municipal Controllerships of the Metropolitan Region of Fortaleza (MRF) to the rules of Act Number 01/2017 of the former Court of Auditors of Municipalities of the state of Ceará, which deals with the requirement for municipalities of Ceará to have a Municipal Internal Control System. The relevance of internal control for decision making, resources allocation and combating acts of corruption justify this paper, which is a descriptive study, with a qualitative approach, in the form of a multiple case study having as study units six MRF municipalities, with data collection via application of semi-structured interviews for municipal managers of controllership units, in 2018. The results showed that the analyzed municipalities were unable to adhere to the precepts of instruction, with the municipalities of Fortaleza and Maracanaú being the most adherent (> 50%). It is concluded that there is precariousness in the implementation of internal control systems in the municipalities of the Metropolitan Region of Fortaleza in addition to the lack of technical support and human resources that these municipalities have to effectively meet the premises of the instruction.Este artículo tiene como objetivo analizar el grado de adherencia de las Contralorías Municipales de la Región Metropolitana de Fortaleza (RMF) a la normativa de la IN nº 01/2017 del extinto Tribunal de Cuentas de los Municipios - CE, que trata de la obligación de Ceará municipios a contar con un Control Interno Municipal. Un control de control interno para la toma de decisiones, asignación de recursos y combate a actos de corrupción justifica esta investigación. Se trata de un estudio descriptivo, con enfoque cualitativo, en forma de estudio de caso múltiple, teniendo como unidades de estudio seis municipios de la RMF, con recolección de datos mediante la aplicación de cambios semiestructurados a los gestores municipales de las unidades de Contraloría, en el año 2018. Los resultados mostraron que los municipios no lograron adherirse a los preceptos de instrucción, siendo los municipios de Fortaleza y Maracanaú los más adherentes (> 50%). Se concluye que existe una precariedad en la implementación de los sistemas de control interno en los municipios de la Región Metropolitana de Fortaleza, además de la falta de apoyo técnico y de recursos humanos que estos municipios tienen disponibles para atender como locales de instrucción.Este artigo objetiva analisar o grau de aderência das Controladorias Municipais da Região Metropolitana de Fortaleza (RMF) às regras da IN nº 01/2017 do extinto Tribunal de Contas dos Municípios – CE, que trata sobre a obrigatoriedade de os municípios cearenses possuírem um Sistema de Controle Interno Municipal. A relevância do controle interno para a tomada de decisão, a alocação de recursos e o combate a atos de corrupção justificam esta pesquisa, a qual trata-se de um estudo descritivo, com abordagem qualitativa, sob a forma de um estudo de caso múltiplo, tendo como unidades de estudo seis municípios da RMF, com coleta de dados via aplicação de entrevistas semiestruturadas aos gestores municipais das unidades de Controladoria, em 2018. Os resultados demonstraram que os municípios analisados não conseguiram aderir aos preceitos da instrução, sendo os municípios de Fortaleza e de Maracanaú os mais aderentes (> 50%). Conclui-se que há uma precariedade na implantação de sistemas de controle interno nos municípios da Região Metropolitana de Fortaleza, acrescida da falta de amparo técnico e de recursos humanos de que esses municípios dispõem para, efetivamente, atender às premissas da instrução.Tribunal de Contas do Estado do Ceará2021-12-07info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado pelos paresapplication/pdfhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/72710.32586/rcda.v20i1.727Revista Controle - Doutrina e Artigos; v. 20 n. 1 (2022); 122-1622525-33871980-086X10.32586/rcda.v20i1reponame: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/727/538Copyright (c) 2021 Revista Controle - Doutrina e Artigoshttp://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessde Araújo Maia, Valdiana Sampaio, Thicia Stela LimaRodrigues, Rubens Carlos Veras Machado, Marcus Vinicius Mendonça Diniz, Gleison 2022-05-23T14:20:08Zoai:ojs.revistacontrole.tce.ce.gov.br:article/727Revistahttps://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:2022-05-23T14:20:08Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)false
dc.title.none.fl_str_mv Municipal internal control system: in search of a minimum functional structure required
Sistema de controle interno municipal: em busca de uma estrutura funcional mínima necessária
title Municipal internal control system: in search of a minimum functional structure required
spellingShingle Municipal internal control system: in search of a minimum functional structure required
de Araújo Maia, Valdiana
Controladoria
IN nº 01/2017 TCM-CE
Sistema de Controle Interno
Controle Público
title_short Municipal internal control system: in search of a minimum functional structure required
title_full Municipal internal control system: in search of a minimum functional structure required
title_fullStr Municipal internal control system: in search of a minimum functional structure required
title_full_unstemmed Municipal internal control system: in search of a minimum functional structure required
title_sort Municipal internal control system: in search of a minimum functional structure required
author de Araújo Maia, Valdiana
author_facet de Araújo Maia, Valdiana
Sampaio, Thicia Stela Lima
Rodrigues, Rubens Carlos
Veras Machado, Marcus Vinicius
Mendonça Diniz, Gleison
author_role author
author2 Sampaio, Thicia Stela Lima
Rodrigues, Rubens Carlos
Veras Machado, Marcus Vinicius
Mendonça Diniz, Gleison
author2_role author
author
author
author
dc.contributor.author.fl_str_mv de Araújo Maia, Valdiana
Sampaio, Thicia Stela Lima
Rodrigues, Rubens Carlos
Veras Machado, Marcus Vinicius
Mendonça Diniz, Gleison
dc.subject.por.fl_str_mv Controladoria
IN nº 01/2017 TCM-CE
Sistema de Controle Interno
Controle Público
topic Controladoria
IN nº 01/2017 TCM-CE
Sistema de Controle Interno
Controle Público
description This paper aims at analyzing the degree of adherence of the Municipal Controllerships of the Metropolitan Region of Fortaleza (MRF) to the rules of Act Number 01/2017 of the former Court of Auditors of Municipalities of the state of Ceará, which deals with the requirement for municipalities of Ceará to have a Municipal Internal Control System. The relevance of internal control for decision making, resources allocation and combating acts of corruption justify this paper, which is a descriptive study, with a qualitative approach, in the form of a multiple case study having as study units six MRF municipalities, with data collection via application of semi-structured interviews for municipal managers of controllership units, in 2018. The results showed that the analyzed municipalities were unable to adhere to the precepts of instruction, with the municipalities of Fortaleza and Maracanaú being the most adherent (> 50%). It is concluded that there is precariousness in the implementation of internal control systems in the municipalities of the Metropolitan Region of Fortaleza in addition to the lack of technical support and human resources that these municipalities have to effectively meet the premises of the instruction.
publishDate 2021
dc.date.none.fl_str_mv 2021-12-07
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/727
10.32586/rcda.v20i1.727
url https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/727
identifier_str_mv 10.32586/rcda.v20i1.727
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/727/538
dc.rights.driver.fl_str_mv Copyright (c) 2021 Revista Controle - Doutrina e Artigos
http://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2021 Revista Controle - Doutrina e Artigos
http://creativecommons.org/licenses/by-nc-nd/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. 20 n. 1 (2022); 122-162
2525-3387
1980-086X
10.32586/rcda.v20i1
reponame:Revista Controle (Online)
instname:Tribunal de Contas do Estado do Ceará (TCCE)
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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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