Internal Control and the State Parliament: an analysis of the Controllership of the Legislative Assembly of Ceará

Detalhes bibliográficos
Autor(a) principal: de Almeida Vasconcelos, Taise
Data de Publicação: 2023
Outros Autores: de Morais Bezerra, Neiara, Leite Castelo, Samuel
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/876
Resumo: This paper analyzes the Comptroller of the Legislative Assembly of Ceará in the light of the evolution of internal control. The area of knowledge on internal control applied to the public sector is thriving, but little is known about the scientific contributions developed in this branch of knowledge in the context of the Legislative Power. It used a documentary and bibliographic analysis of internal control as a methodology, with an approach on the legislation and good practices on the subject. Interviews were conducted with managers of the controllership areas. The joint use of these techniques allows us to characterize this research as a case study. The results express that the Legislative Assembly of Ceará (Alece) was administratively restructured, adapting to good practices and international and national legal proposals in activities and mechanisms aimed at preventive internal control, internal audit, transparency, risk management, integrity, and management quality.
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spelling Internal Control and the State Parliament: an analysis of the Controllership of the Legislative Assembly of CearáControle interno e o Parlamento Estadual: uma análise da controladoria da Assembleia Legislativa do Cearácontrole internocontroladoriaPoder Legislativointernal controlcontrollershipLegislature PowerThis paper analyzes the Comptroller of the Legislative Assembly of Ceará in the light of the evolution of internal control. The area of knowledge on internal control applied to the public sector is thriving, but little is known about the scientific contributions developed in this branch of knowledge in the context of the Legislative Power. It used a documentary and bibliographic analysis of internal control as a methodology, with an approach on the legislation and good practices on the subject. Interviews were conducted with managers of the controllership areas. The joint use of these techniques allows us to characterize this research as a case study. The results express that the Legislative Assembly of Ceará (Alece) was administratively restructured, adapting to good practices and international and national legal proposals in activities and mechanisms aimed at preventive internal control, internal audit, transparency, risk management, integrity, and management quality.O artigo analisa a atuação da Controladoria da Assembleia Legislativa do Ceará à luz dos dispositivos infraconstitucionais relacionados ao controle interno. A área de conhecimento sobre controle interno aplicado ao setor público é pujante, mas pouco se conhece a respeito das contribuições científicas desenvolvidas sobre este ramo de conhecimento no contexto do Poder Legislativo. A metodologia recorreu à análise documental e bibliográfica sobre o controle interno com abordagem acerca da legislação e boas práticas sobre o tema. Foram realizadas entrevistas com gestores das áreas da controladoria. O uso conjunto destas técnicas permite caracterizar esta pesquisa como um estudo de caso. Os resultados expressam que a Assembleia Legislativa do Ceará (Alece) se reestruturou administrativamente, adequando-se parcialmente às boas práticas e proposituras legais internacionais e nacionais nas atividades e mecanismos voltados ao controle interno preventivo, auditoria interna, transparência, gestão de riscos, integridade e qualidade da gestão.Tribunal de Contas do Estado do Ceará2023-12-11info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado pelos paresapplication/pdfhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/87610.32586/rcda.v22i1.876Revista Controle - Doutrina e Artigos; v. 22 n. 1 (2024); 362-3992525-33871980-086X10.32586/msgh8n54reponame: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/876/631Copyright (c) 2023 Revista: apenas para a 1ª Publicação.https://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessde Almeida Vasconcelos, Taisede Morais Bezerra, NeiaraLeite Castelo, Samuel2023-12-11T10:46:14Zoai:ojs.revistacontrole.tce.ce.gov.br:article/876Revistahttps://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:2023-12-11T10:46:14Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)false
dc.title.none.fl_str_mv Internal Control and the State Parliament: an analysis of the Controllership of the Legislative Assembly of Ceará
Controle interno e o Parlamento Estadual: uma análise da controladoria da Assembleia Legislativa do Ceará
title Internal Control and the State Parliament: an analysis of the Controllership of the Legislative Assembly of Ceará
spellingShingle Internal Control and the State Parliament: an analysis of the Controllership of the Legislative Assembly of Ceará
de Almeida Vasconcelos, Taise
controle interno
controladoria
Poder Legislativo
internal control
controllership
Legislature Power
title_short Internal Control and the State Parliament: an analysis of the Controllership of the Legislative Assembly of Ceará
title_full Internal Control and the State Parliament: an analysis of the Controllership of the Legislative Assembly of Ceará
title_fullStr Internal Control and the State Parliament: an analysis of the Controllership of the Legislative Assembly of Ceará
title_full_unstemmed Internal Control and the State Parliament: an analysis of the Controllership of the Legislative Assembly of Ceará
title_sort Internal Control and the State Parliament: an analysis of the Controllership of the Legislative Assembly of Ceará
author de Almeida Vasconcelos, Taise
author_facet de Almeida Vasconcelos, Taise
de Morais Bezerra, Neiara
Leite Castelo, Samuel
author_role author
author2 de Morais Bezerra, Neiara
Leite Castelo, Samuel
author2_role author
author
dc.contributor.author.fl_str_mv de Almeida Vasconcelos, Taise
de Morais Bezerra, Neiara
Leite Castelo, Samuel
dc.subject.por.fl_str_mv controle interno
controladoria
Poder Legislativo
internal control
controllership
Legislature Power
topic controle interno
controladoria
Poder Legislativo
internal control
controllership
Legislature Power
description This paper analyzes the Comptroller of the Legislative Assembly of Ceará in the light of the evolution of internal control. The area of knowledge on internal control applied to the public sector is thriving, but little is known about the scientific contributions developed in this branch of knowledge in the context of the Legislative Power. It used a documentary and bibliographic analysis of internal control as a methodology, with an approach on the legislation and good practices on the subject. Interviews were conducted with managers of the controllership areas. The joint use of these techniques allows us to characterize this research as a case study. The results express that the Legislative Assembly of Ceará (Alece) was administratively restructured, adapting to good practices and international and national legal proposals in activities and mechanisms aimed at preventive internal control, internal audit, transparency, risk management, integrity, and management quality.
publishDate 2023
dc.date.none.fl_str_mv 2023-12-11
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/876
10.32586/rcda.v22i1.876
url https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/876
identifier_str_mv 10.32586/rcda.v22i1.876
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/876/631
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. 22 n. 1 (2024); 362-399
2525-3387
1980-086X
10.32586/msgh8n54
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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