A interação entre os controles interno e externo:um estudo no âmbito estadual da administração pública brasileira.
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A interação entre os controles interno e externo:um estudo no âmbito estadual da administração pública brasileira.
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| Id. |
36785527 |
| Idioma |
PT
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| Titulo |
A interação entre os controles interno e externo:um estudo no âmbito estadual da administração pública brasileira. |
| Autor(es) |
Ivonete Dionizio de Lima
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| Localización |
http://www.bibliotecadigital.ufba.br/tde_busca/arquivo.php?codArquivo=1166
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| Versión |
1.0 |
| Estado |
Final
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| Descripción |
This research has two goals, to investigate how it is processed the interaction between the internal control of direct administration of the Executive Power and the Court of Auditors (CA) in Brazil, and to evaluate if this interaction has produced results on the organizational, normative and technical spheres of the Court of Auditors. It was taken as references the studies on the concepts of public administration, state and others elements related to it, such as bureaucracy and power, which establishes the context and conditions the way in which the interaction between the internal and external control performed by the Court of Auditors occurs. Therefore, it was chosen to be analyzed three dimensions of interaction identified among the controls. The normative dimension refers to the legal framework, which establishes the competencies, creates and disciplines the functioning of the CA?s and the organs responsible for the internal control. The organizational dimension deals with thestrategic orientation, organizational structure and hierarchic subordination of the organs responsible for the internal control, as well as the organizational actions that may produce impacts on the CA?s, such as the systematic realization of symposiums as well as the implementation of collaborative auditing planning. At last, while analyzing the technical dimension it was given emphasis on sharing of the corporate system held by State Executive Power and the Court of Auditors, once we assumed that this action may allow, in contemporary context, the adoption of planning strategies directed toward a selective and efficient performance by the CA?s. This dimension also aimed to verify the existence ofcompulsory duty to render financial statements, by the managers, through electronic means. In order to achieve the objectives, this research realized a survey on different Brazilian states. The findings obtained revealed that the interaction among internal and external controls produces results not only on the normative sphere but also technical and operational ones. This interaction increases as long as implemented technical and organizational procedures affect the modus operandi of the CA?s, minimizing its bureaucratic model of performance.
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| Tipo |
PDF
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| Palabras clave |
external control
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| Tipo de recurso |
Electronic Thesis or Dissertation
Tese ou Dissertacao Eletronica
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| Tipo de Interactividad |
Expositivo
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| Nivel de Interactividad |
muy bajo
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| Audiencia |
Estudiante
Profesor
Autor
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| Estructura |
Atomic |
| Coste |
no
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| Copyright |
sí
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Liberar o conteúdo dos arquivos para acesso público |
| Formatos |
PDF
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| Requerimientos técnicos |
Browser: Any
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| Fecha de contribución |
06-sep-2008 |
| Contacto |
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