Governança pública na unidade de controle interno da Marinha do Brasil à luz do referencial básico de governança do Tribunal de Contas da União

• Autor(a) principal: Viveiros, Bruno Rodrigues
• Data de Publicação: 2018
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UERJ
• Texto Completo: http://www.bdtd.uerj.br/handle/1/8197
• topic: Public Governance; Internal control; Enforcement; Brazilian navy.; Governança Pública; Controle Interno; TCU; Referencial Básico de Governança; Marinha do Brasil.; Governança Corporativa; Marinha Contabilidade gerencial; Administração pública; Auditoria; Controle organizacional; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

The TCU through the "Basic Referential of Governance Applicable to Public Administration Entities and Entities and Improvement Actions" for a governance in the public environment. To this end, because of the barrier found not a theoretical field, it uses a line that seeks pragmatism, through the use of a document that considers as best practices in the world. This study aims to analyze the extent to which the Internal Control Center of the Navy (CCIMAR), regarding the assignment of the Internal Control Unit of the Navy Command, promotes good practices and principles of public governance presented in the document prepared by Court of Audit of the Union. To achieve this objective, an applied, qualitative and descriptive research was carried out. Manuals, audit work papers and internal files were collected through documentary research. A case study was then carried out in the Military Organization (OM) analyzed, and the application of questionnaires and interviews in the sectors responsible for the final activities of OM during the field study. The findings of the study show that CCIMAR, according to the Likert scale adopted, "promotes in part" the good practices and the principles contained in the Manual, obtaining respectively the values of 76.1% and 77.2%. In relation to good practices, it is worth mentioning the need for CCIMAR to develop the promotion, in its audits, of issues related to transparency, governance systems, image evaluation and the satisfaction of stakeholders in services and products. Regarding the principles, it is significant to increase issues related to the principle of equity, especially those related to access to information. Finally, the recent implementation of the Brazilian Navy's Risk Management Policy was highlighted as one of the main administrative changes related to the contents of the manual. As a result of this, it is understood as an opportunity for CCIMAR to establish internal dossiers that promote both the Risk Management Policy in the audited OMs and the evaluation and monitoring of stakeholders.