Controles internos e gestão de riscos: instrumento de eficiência dos jurisdicionados do Tribunal de Contas do Estado do Ceará

The objective of this paper is to study the internal control structure of the jurisdiction of the Audit Court of the state of Ceará (TCE-CE), Brazil, from the perspective of Risk Management in accordance with Normative Instruction TCE-CE no. 03/2015. Thus, a linear regression model was estimated to...

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Bibliographic Details
Main Authors: Almeida, Adriana Maria Macedo de, Pinho, Ruth Carvalho de Santana, Veras Machado, Marcus Vinicius
Format: Article
Language:Portuguese
Published: 2019
Subjects:
Sistema de Controle Interno
Gestão de Riscos
Eficiência
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=7671487
Source:Revista Controle: Doutrinas e artigos, ISSN 1980-086X, Vol. 17, Nº. 2, 2019, pags. 74-113
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Controles internos e gestão de riscos: instrumento de eficiência dos jurisdicionados do Tribunal de Contas do Estado do Ceará
Summary: The objective of this paper is to study the internal control structure of the jurisdiction of the Audit Court of the state of Ceará (TCE-CE), Brazil, from the perspective of Risk Management in accordance with Normative Instruction TCE-CE no. 03/2015. Thus, a linear regression model was estimated to measure the impact of the legal nature of the entities on the assessment note of the internal control mechanisms, year 2016, applied by the TCE-CE to its jurisdiction, comprising 61 State Administrative Units. In conclusion, the internal control system, in accordance with a recognized risk management methodology, is an instrument of efficiency for the TCE-CE jurisdictions, making the institutional objectives be met, minimizing the risks of errors and irregularities, thus contributing to the promotion of efficiency.

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