Orgãos jurisdicionados do Tribunal de Contas do Estado do Ceará e seus controles internos: efeito tamanho - desempenho

• Ano de defesa: 2018
• Autor(a) principal: Ferreira, Glinton José Bezerra de Carvalho
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Controle interno; Setor público; Tamanho organizacional; Desempenho
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/40910

The internal control in the public sector has the objective of ensuring that the public resources destined for the maintenance and operation of the state apparatus are being executed strictly in the public interest and in compliance with the laws and regulations. In this sense, the level of performance of internal control represents a fundamental aspect for the good functioning of public agencies, regardless of their organizational size. In fact, institutional size is an important variable that can impact both the physical structure of the organization and its control structure. This study, in addition to assessing the level of performance of the internal controls of the jurisdictional entities of the Courts of Audit of the State of Ceará, essentially sought to investigate the relationship between the size of these jurisdictions, with approximations involving "annual budget" and "amount of servers", and the performance of their internal controls. It is a descriptive research, mainly with quantitative approach and using documentary procedure, which result analysis was based on descriptive statistics, crossed-characterization and also on the correlation tests between aspects related to internal control and institution size of the studies, in the total of 57 of 106 organizations that had to give their management account information to the Court, having the year 2016 as base. In general, it was concluded that there was no significant relationship between the size of the jurisdictional entities of the Court of Audit of the State of Ceará and the overall performance of their internal controls. Although, the study allowed to identify, in particular, statistically significant positive relationships between size variables and certain specific aspects that are part of the overall performance of internal control, which represents an important inference to public managers to reach higher degrees of maturity institution.