A Contribuição da Rede Estadual de Controle Interno da Gestão Pública do Estado do Ceará para a Integração do Sistema de Controle Interno

Abstract

The Federal Constitution of 1988 instituted the Internal Control System (SCI), which must function in all powers and bodies, in an integrated manner, in order to ensure the proper application of public resources and to evaluate the goals of the Pluriannual Plan and the programs budget. The absence of infra-constitutional legislation that establishes a minimum standard of performance of internal control in Brazil, led the entities and powers
of the federation to establish their form of action, making it difficult to integrate the Internal
Control System. In Ceará, the State Network for Internal Control of Public Management of the State of Ceará (RECIGP) was created, with the mission of promoting the integration of the internal control systems of state and municipal powers. The objective of the research is
to analyze whether the internal control systems that make up the RECIGP worked in an integrated way, based on the characteristics, elements and actions of the Network, in the
period from 2018 to 2020. As a theoretical reference, the legal frameworks of the System are presented. of Internal Control and concepts of institutionalism and isomorphism of organizations. Documental research of qualitative analysis and exploratory nature was carried out. Data triangulation was used for data collection, with a combination of different
methods and sources. The research results revealed that the RECIGP ICS worked in an integrated way and that the Network's contribution was given by the characteristics of its de-bureaucratized model and without formal structure, aligned with the new institutionalism, and by the normative isomorphism and the mimetic isomorphism, from continuous training and benchmarking actions and partnerships between participants.