A organização do sistema de controle interno frente aos aspectos conceituais: o caso do município de Dilermando de Aguiar – RS
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Manancial - Repositório Digital da UFSM |
Texto Completo: | http://repositorio.ufsm.br/handle/1/19827 |
Resumo: | This study deals with the subject of municipal internal control, specifically about the internal control practices adopted in Dilermando de Aguiar and the conceptual structure constituted, especially with respect to its theoretical and legal aspects. The discussions and analyzes are based on the information produced from the year 2012, when the guidelines to be observed in the structuring and operation of the municipal internal control systems have been regulated by the Court of Accounts of the State of Rio Grande do Sul. Despite having implemented the internal control system, the municipality was unable to translate this structure into administrative and operational improvements, as well as its fiscal and social indicators. Thus, the general objective of the work is to explain the structuring of the Municipal Internal Control System of Dilermando de Aguiar in relation to the theoretical structure and the legislation in force. In this perspective, the understanding of the functioning of the internal control system before the theoretical-legal framework can contribute to the control policies being carried out on a scientific basis. In order to meet the objective, the research strategy chosen was the case study, in a qualitative and exploratory way, using as theoretical framework the adapted use of the COSO I, Criteria of Control and Organizational Management Control System models. The information was collected from August 2018 to May 2019 through multiple sources of evidence such as interviews, documents, electronic databases and direct observation. The collection resulted in 8h: 30m of interviews, 822 documents, 25 direct observations and 42 databases verified. After the organization and treatment of the information, the findings were submitted to content analysis and resulted in six final categories: Organization of the Internal Control System; Fulfillment of Legal Purposes; Organizational Culture, Capacity and Purposes; Informational and Communication Systems; Environment, Activities and Monitoring of Control; and Risk Assessment. This categorization allowed the triangulation of information with current legislation and the theoretical models chosen. The results showed that the internal control practices of the unit studied are not organized in the form of a system and that the modeling of municipal internal control implies the innocuous attendance to theoretical and legal aspects. The main factors of the fragility of the internal control system of the case studied were: The design of the municipal internal control should be built from a primarily exogenous need of the Court of Accounts of the State of Rio Grande do Sul to the detriment of the endogenous structuring; organizational culture based on political and personal aspects; lack of evaluation, supervision and development of Internal Control; limitation of organizational capacity; deficiencies in information and communication systems; centralization of control in the Central Control Unit, precariousness in the control procedures and absence of risk assessment. |
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A organização do sistema de controle interno frente aos aspectos conceituais: o caso do município de Dilermando de Aguiar – RSThe organization of the internal control system in the conceptual aspects: the case of the municipality of Dilermando de Aguiar – RSControle interno municipalFrameworks de controleUnidade central de controle internoMunicipal internal controlControl frameworksCentral control unitCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICAThis study deals with the subject of municipal internal control, specifically about the internal control practices adopted in Dilermando de Aguiar and the conceptual structure constituted, especially with respect to its theoretical and legal aspects. The discussions and analyzes are based on the information produced from the year 2012, when the guidelines to be observed in the structuring and operation of the municipal internal control systems have been regulated by the Court of Accounts of the State of Rio Grande do Sul. Despite having implemented the internal control system, the municipality was unable to translate this structure into administrative and operational improvements, as well as its fiscal and social indicators. Thus, the general objective of the work is to explain the structuring of the Municipal Internal Control System of Dilermando de Aguiar in relation to the theoretical structure and the legislation in force. In this perspective, the understanding of the functioning of the internal control system before the theoretical-legal framework can contribute to the control policies being carried out on a scientific basis. In order to meet the objective, the research strategy chosen was the case study, in a qualitative and exploratory way, using as theoretical framework the adapted use of the COSO I, Criteria of Control and Organizational Management Control System models. The information was collected from August 2018 to May 2019 through multiple sources of evidence such as interviews, documents, electronic databases and direct observation. The collection resulted in 8h: 30m of interviews, 822 documents, 25 direct observations and 42 databases verified. After the organization and treatment of the information, the findings were submitted to content analysis and resulted in six final categories: Organization of the Internal Control System; Fulfillment of Legal Purposes; Organizational Culture, Capacity and Purposes; Informational and Communication Systems; Environment, Activities and Monitoring of Control; and Risk Assessment. This categorization allowed the triangulation of information with current legislation and the theoretical models chosen. The results showed that the internal control practices of the unit studied are not organized in the form of a system and that the modeling of municipal internal control implies the innocuous attendance to theoretical and legal aspects. The main factors of the fragility of the internal control system of the case studied were: The design of the municipal internal control should be built from a primarily exogenous need of the Court of Accounts of the State of Rio Grande do Sul to the detriment of the endogenous structuring; organizational culture based on political and personal aspects; lack of evaluation, supervision and development of Internal Control; limitation of organizational capacity; deficiencies in information and communication systems; centralization of control in the Central Control Unit, precariousness in the control procedures and absence of risk assessment.Este estudo versa sobre o tema controle interno municipal, especificamente acerca das práticas de controle interno adotadas no Município de Dilermando de Aguiar, Rio Grande do Sul, e a estrutura conceitual constituída, especialmente no tocante aos seus aspectos teóricos e legais. As discussões e análises estão baseadas nas informações produzidas a partir do ano de 2012, data na qual as diretrizes a serem observadas na estruturação e funcionamento dos sistemas de controle interno municipais passaram a ter regulamentação específica do Tribunal de Contas do Estado do Rio Grande do Sul. Apesar de ter implantado o sistema de controle interno, o município não conseguiu traduzir essa estrutura em melhorias administrativas, operacionais, bem como seus indicadores fiscais e sociais. Com base nesse contexto, definiu-se como objetivo geral do trabalho explicitar a estruturação do Sistema de Controle Interno Municipal de Dilermando de Aguiar em relação à estrutura teórica e a legislação em vigor. Nessa perspectiva, o entendimento do funcionamento do sistema de controle interno perante o arcabouço teórico-legal, poderá contribuir para que as políticas de controle sejam realizadas com base científica. Para o atendimento do objetivo, a estratégia de pesquisa escolhida foi o estudo de caso, em forma qualitativa e caráter exploratório, tendo como estrutura teórica o uso adaptado dos modelos COSO I, Criteria of Control e Organizational Management Control System. As informações foram coletadas no período de agosto/2018 a maio/2019, através de múltiplas fontes de evidências como entrevistas, documentos, bancos de dados eletrônicos e observação direta. A coleta resultou em 08h:30m de entrevistas, 822 documentos, 25 observações diretas e 42 bancos de dados verificados. Após a organização e tratamento das informações, os achados foram submetidos à análise de conteúdo e resultaram em seis categorias finais: Organização do Sistema de Controle Interno; Cumprimento das Finalidades Legais; Cultura, Capacidade e Propósitos Organizacionais; Sistemas Informacionais e Comunicacionais; Ambiente, Atividades e Monitoramento do Controle; e Avaliação de Riscos. Essa categorização possibilitou a triangulação das informações com a legislação atual e os modelos teóricos escolhidos. Os resultados obtidos revelaram que as práticas de controle interno, da unidade estudada, não estão organizadas sob a forma de sistema e que a modelagem do controle interno municipal implica no inócuo atendimento aos aspectos teóricos e legais. Os principais fatores da fragilidade do sistema de controle interno do caso estudado foram: o design do Controle Interno municipal ser contruído a partir de uma necessidade prioritariamente exógena do Tribunal de Contas do Estado do Rio Grande do Sul em detrimento a estruturação endógena; cultura organizacional pautada em aspectos políticos e pessoais; falta de avaliação, supervisão e desenvolvimento do Controle Interno; limitação da capacidade organizacional; deficiências nos sistemas de informação e comunicação; e centralização do controle na Unidade Central de Controle Interno, o que gera precariedade nos procedimentos de controle e ausência da avaliação de riscos.Universidade Federal de Santa MariaBrasilAdministração PúblicaUFSMPrograma de Pós-Graduação em Gestão de Organizações PúblicasCentro de Ciências Sociais e HumanasLock, Fernando do Nascimentohttp://lattes.cnpq.br/5686360543910884Zucatto, Luís Carloshttp://lattes.cnpq.br/9128987043195154Griebeler, Marcos Paulo Dheinhttp://lattes.cnpq.br/3330162813104593Nogueira, Ricardo da Rosa2020-03-12T18:36:37Z2020-03-12T18:36:37Z2019-08-09info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://repositorio.ufsm.br/handle/1/19827porAttribution-NonCommercial-NoDerivatives 4.0 Internationalhttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessreponame:Manancial - Repositório Digital da UFSMinstname:Universidade Federal de Santa Maria (UFSM)instacron:UFSM2022-04-18T12:46:43Zoai:repositorio.ufsm.br:1/19827Biblioteca Digital de Teses e Dissertaçõeshttps://repositorio.ufsm.br/ONGhttps://repositorio.ufsm.br/oai/requestatendimento.sib@ufsm.br||tedebc@gmail.comopendoar:2022-04-18T12:46:43Manancial - Repositório Digital da UFSM - Universidade Federal de Santa Maria (UFSM)false |
dc.title.none.fl_str_mv |
A organização do sistema de controle interno frente aos aspectos conceituais: o caso do município de Dilermando de Aguiar – RS The organization of the internal control system in the conceptual aspects: the case of the municipality of Dilermando de Aguiar – RS |
title |
A organização do sistema de controle interno frente aos aspectos conceituais: o caso do município de Dilermando de Aguiar – RS |
spellingShingle |
A organização do sistema de controle interno frente aos aspectos conceituais: o caso do município de Dilermando de Aguiar – RS Nogueira, Ricardo da Rosa Controle interno municipal Frameworks de controle Unidade central de controle interno Municipal internal control Control frameworks Central control unit CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
title_short |
A organização do sistema de controle interno frente aos aspectos conceituais: o caso do município de Dilermando de Aguiar – RS |
title_full |
A organização do sistema de controle interno frente aos aspectos conceituais: o caso do município de Dilermando de Aguiar – RS |
title_fullStr |
A organização do sistema de controle interno frente aos aspectos conceituais: o caso do município de Dilermando de Aguiar – RS |
title_full_unstemmed |
A organização do sistema de controle interno frente aos aspectos conceituais: o caso do município de Dilermando de Aguiar – RS |
title_sort |
A organização do sistema de controle interno frente aos aspectos conceituais: o caso do município de Dilermando de Aguiar – RS |
author |
Nogueira, Ricardo da Rosa |
author_facet |
Nogueira, Ricardo da Rosa |
author_role |
author |
dc.contributor.none.fl_str_mv |
Lock, Fernando do Nascimento http://lattes.cnpq.br/5686360543910884 Zucatto, Luís Carlos http://lattes.cnpq.br/9128987043195154 Griebeler, Marcos Paulo Dhein http://lattes.cnpq.br/3330162813104593 |
dc.contributor.author.fl_str_mv |
Nogueira, Ricardo da Rosa |
dc.subject.por.fl_str_mv |
Controle interno municipal Frameworks de controle Unidade central de controle interno Municipal internal control Control frameworks Central control unit CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
topic |
Controle interno municipal Frameworks de controle Unidade central de controle interno Municipal internal control Control frameworks Central control unit CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
description |
This study deals with the subject of municipal internal control, specifically about the internal control practices adopted in Dilermando de Aguiar and the conceptual structure constituted, especially with respect to its theoretical and legal aspects. The discussions and analyzes are based on the information produced from the year 2012, when the guidelines to be observed in the structuring and operation of the municipal internal control systems have been regulated by the Court of Accounts of the State of Rio Grande do Sul. Despite having implemented the internal control system, the municipality was unable to translate this structure into administrative and operational improvements, as well as its fiscal and social indicators. Thus, the general objective of the work is to explain the structuring of the Municipal Internal Control System of Dilermando de Aguiar in relation to the theoretical structure and the legislation in force. In this perspective, the understanding of the functioning of the internal control system before the theoretical-legal framework can contribute to the control policies being carried out on a scientific basis. In order to meet the objective, the research strategy chosen was the case study, in a qualitative and exploratory way, using as theoretical framework the adapted use of the COSO I, Criteria of Control and Organizational Management Control System models. The information was collected from August 2018 to May 2019 through multiple sources of evidence such as interviews, documents, electronic databases and direct observation. The collection resulted in 8h: 30m of interviews, 822 documents, 25 direct observations and 42 databases verified. After the organization and treatment of the information, the findings were submitted to content analysis and resulted in six final categories: Organization of the Internal Control System; Fulfillment of Legal Purposes; Organizational Culture, Capacity and Purposes; Informational and Communication Systems; Environment, Activities and Monitoring of Control; and Risk Assessment. This categorization allowed the triangulation of information with current legislation and the theoretical models chosen. The results showed that the internal control practices of the unit studied are not organized in the form of a system and that the modeling of municipal internal control implies the innocuous attendance to theoretical and legal aspects. The main factors of the fragility of the internal control system of the case studied were: The design of the municipal internal control should be built from a primarily exogenous need of the Court of Accounts of the State of Rio Grande do Sul to the detriment of the endogenous structuring; organizational culture based on political and personal aspects; lack of evaluation, supervision and development of Internal Control; limitation of organizational capacity; deficiencies in information and communication systems; centralization of control in the Central Control Unit, precariousness in the control procedures and absence of risk assessment. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-08-09 2020-03-12T18:36:37Z 2020-03-12T18:36:37Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://repositorio.ufsm.br/handle/1/19827 |
url |
http://repositorio.ufsm.br/handle/1/19827 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Attribution-NonCommercial-NoDerivatives 4.0 International 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 |
Universidade Federal de Santa Maria Brasil Administração Pública UFSM Programa de Pós-Graduação em Gestão de Organizações Públicas Centro de Ciências Sociais e Humanas |
publisher.none.fl_str_mv |
Universidade Federal de Santa Maria Brasil Administração Pública UFSM Programa de Pós-Graduação em Gestão de Organizações Públicas Centro de Ciências Sociais e Humanas |
dc.source.none.fl_str_mv |
reponame:Manancial - Repositório Digital da UFSM instname:Universidade Federal de Santa Maria (UFSM) instacron:UFSM |
instname_str |
Universidade Federal de Santa Maria (UFSM) |
instacron_str |
UFSM |
institution |
UFSM |
reponame_str |
Manancial - Repositório Digital da UFSM |
collection |
Manancial - Repositório Digital da UFSM |
repository.name.fl_str_mv |
Manancial - Repositório Digital da UFSM - Universidade Federal de Santa Maria (UFSM) |
repository.mail.fl_str_mv |
atendimento.sib@ufsm.br||tedebc@gmail.com |
_version_ |
1805922177441071104 |