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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Source: | Revista Controle: Doutrinas e artigos, ISSN 1980-086X, Vol. 17, Nº. 2, 2019, pags. 74-113 |
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dialnet-ar-18-ART00014222442020-12-11Controles internos e gestão de riscos: instrumento de eficiência dos jurisdicionados do Tribunal de Contas do Estado do CearáAlmeida, Adriana Maria Macedo dePinho, Ruth Carvalho de SantanaVeras Machado, Marcus ViniciusSistema de Controle InternoGestão de RiscosEficiênciaThe 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.O objetivo da pesquisa é estudar a estrutura de controle interno dos jurisdicionados do Tribunal de Contas do Estado do Ceará, na perspectiva do Gerenciamento de Risco consoante a Instrução Normativa TCE-CE nº 03/2015. Assim, estimou-se um modelo de regressão linear para medir o impacto da natureza jurídica das entidades na nota de avaliação dos mecanismos de controle interno, ano 2016, aplicado pelo TCE-CE aos seus jurisdicionados, compreendendo 61 unidades administrativas estaduais. Conclui-se que o sistema de controle interno, em conformidade com uma metodologia reconhecida em termos de gestão de risco, é um instrumento de eficiência para os jurisdicionados do TCE-CE, fazendo os objetivos institucionais serem cumpridos, minimizando os riscos de erros e irregularidades, contribuindo, assim, para a promoção da eficiência.2019text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=7671487(Revista) ISSN 2525-3387(Revista) ISSN 1980-086XRevista Controle: Doutrinas e artigos, ISSN 1980-086X, Vol. 17, Nº. 2, 2019, pags. 74-113porLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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Revista Controle: Doutrinas e artigos, ISSN 1980-086X, Vol. 17, Nº. 2, 2019, pags. 74-113
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language |
Portuguese
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topic |
Sistema de Controle Interno
Gestão de Riscos Eficiência |
spellingShingle |
Sistema de Controle Interno
Gestão de Riscos Eficiência Almeida, Adriana Maria Macedo de Pinho, Ruth Carvalho de Santana Veras Machado, Marcus Vinicius Controles internos e gestão de riscos: instrumento de eficiência dos jurisdicionados do Tribunal de Contas do Estado do Ceará |
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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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format |
Article
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author |
Almeida, Adriana Maria Macedo de
Pinho, Ruth Carvalho de Santana Veras Machado, Marcus Vinicius |
author_facet |
Almeida, Adriana Maria Macedo de
Pinho, Ruth Carvalho de Santana Veras Machado, Marcus Vinicius |
author_sort |
Almeida, Adriana Maria Macedo de
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title |
Controles internos e gestão de riscos: instrumento de eficiência dos jurisdicionados do Tribunal de Contas do Estado do Ceará
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title_short |
Controles internos e gestão de riscos: instrumento de eficiência dos jurisdicionados do Tribunal de Contas do Estado do Ceará
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title_full |
Controles internos e gestão de riscos: instrumento de eficiência dos jurisdicionados do Tribunal de Contas do Estado do Ceará
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title_fullStr |
Controles internos e gestão de riscos: instrumento de eficiência dos jurisdicionados do Tribunal de Contas do Estado do Ceará
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title_full_unstemmed |
Controles internos e gestão de riscos: instrumento de eficiência dos jurisdicionados do Tribunal de Contas do Estado do Ceará
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title_sort |
controles internos e gestão de riscos: instrumento de eficiência dos jurisdicionados do tribunal de contas do estado do ceará
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publishDate |
2019
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url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=7671487
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_version_ |
1709753209263751168
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