The governance of the Court of Auditors of the state of Ceará according of the basic reference of the Federal Court of Auditors
The present study aimed to verify the degree of adherence of the proposals provided for in the basic public governance framework developed by the Federal Court of Auditors in the governance mechanisms of the Court of Auditors of the State of Ceará (TCE-CE). The Basic Governance Reference Applicable...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2022 |
| País: | Brasil |
| Institución: | Tribunal de Contas do Estado do Ceará (TCCE) |
| Repositorio: | Revista Controle (Online) |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.revistacontrole.tce.ce.gov.br:article/797 |
| Acceso en línea: | https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/797 |
| Access Level: | acceso abierto |
| Palabra clave: | public governance external control Court of Auditors of the State of Ceará TCU's Basic Governance Framework governança pública controle externo Tribunal de Contas do Estado do Ceará Referencial Básico de Governança do TCU |
| Sumario: | The present study aimed to verify the degree of adherence of the proposals provided for in the basic public governance framework developed by the Federal Court of Auditors in the governance mechanisms of the Court of Auditors of the State of Ceará (TCE-CE). The Basic Governance Reference Applicable to Public Administration is based on the practical application of governance, through three essential mechanisms that must be present in public bodies: leadership, strategy and control. The methodology used a qualitative approach, of an exploratory and descriptive nature, followed by the case study method. The results obtained showed that the Ceará Accounts Court adhered to the basic framework through the Institutional Governance Policy, the governance model implemented has a structure operated by three instances that have interdependent and complementary competences and that achieved the participation of civil society in the definitions and implementation of processes and projects applied by the TCE-CE, in order to assess the performance of state external control, with repercussions on the improvement of services provided to society. |
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