Analysis of the municipal controllerships of the state of Ceará
The present paper consists of analyzing the organizational structures, competences and activities have been developed in the municipal controllerships of the state of Ceará. It is a descriptive study, with a qualitative approach, in the form of a multiple case study, having as study units the munici...
| 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/800 |
| Acceso en línea: | https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/800 |
| Access Level: | acceso abierto |
| Palabra clave: | controllership internal control organizational structures controladoria controle interno estruturas organizacionais |
| Sumario: | The present paper consists of analyzing the organizational structures, competences and activities have been developed in the municipal controllerships of the state of Ceará. It is a descriptive study, with a qualitative approach, in the form of a multiple case study, having as study units the municipalities of Aracati, Caucaia, Crato and Sobral, with data collection through the application of questionnaires to the municipal managers of the controller units. It was found that for the structuring of the controllership of the municipalities, no academic or normative studies of the control institutions were found that establish technical criteria that allow a dimensioning of this department coherent with the structure to which it is inserted. Likewise, no technical criteria were identified that allow for greater efficiency and effectiveness related to the activities to be performed by the agency, leaving the municipality to establish the number of servers needed to carry out the activities, as well as their planning and monitoring. Thus, it was possible to observe that the controllerships surveyed reasonably meet a set of issues that were raised, meaning that there is a structuring stage of these controllerships. With these findings, new research is envisaged that seek to fill these gaps and improve the functioning of these units in the various agencies that adopt it. |
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