Análise do sistema de controle interno no Brasil: objetivos, importância e barreiras para sua implantação
Year: 2015
Type: article
Study design: Systematic Review
Abstract: Part on the assumption that the internal control is important in the context of publicorganizations and has aimed to carry out a review of its purposes and importance in publicadministration in Brazil and the barriers to its implementation. The search strategy developedis a systematic literature review and conducting documentary research reports on TCU andCGU. Identified a set of eleven goals for performance of SCI. The results also point to acategorization of the importance of SCI in the context of the sector and the main barriers to itsimplementation. A theoretical framework of five categories of importance of SCI wasestablished risk management, information, ethical behavior, body image and protect publicresources. The main barriers identified were the lack of a culture of risk management, theshortage of personnel in adequate numbers and with the required technical quality.
Author: Renato Pereira Monteiro
Language: Portuguese
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W600417453