AUDITORS' PERCEPTIONS ABOUT INTERNAL CONTROL
ACTIVITIES IN THE PUBLIC ADMINISTRATION OF THE STATE OF ESPÍRITO SANTO
Name: ANDERSON DE FREITAS ZUCOLOTTO
Publication date: 21/07/2022
Advisor:
Name |
Role |
|---|---|
| ROBSON ZUCCOLOTTO | Advisor * |
Examining board:
| Name |
Role |
|---|---|
| RAFAEL DE LACERDA MOREIRA | Internal Examiner * |
| ROBSON ZUCCOLOTTO | Advisor * |
Summary: Objective: This research aims to analyze the perceptions of the auditors of the Secretaria de
Controle e Transparência (SECONT) on the activities of internal control (CI) in the Public
Administration of the Executive Branch of the state of Espírito Santo.
Methodology: The study uses a qualitative character as an analytical form about the thematized
problem. From the approach point of view, a descriptive and explanatory research was carried
out. As for the procedure and methodological approach to data collection, this study constituted
a case study, having the SECONT auditors as its object. Data collection for the empirical
investigation took place through the questionnaire instrument, applied individually and online,
through the Google Forms platform. Finally, the data processing took place through content
analysis proposed by Bardin (2011).
Results: SECONT´s institutional mission is well disseminated within the Organization, as the
surveyed auditors state that the improvement of management is considered essential within the
performance of their functions. It appears that there is an interest on the part of those surveyed
in continuing education in order to appropriate knowledge, which they add to their professional
performance. However, the Authority does not encourage them to the same extent. Based on
the understandings exposed by those surveyed, a certain distance between the effective exercise
of auditing and what is advocated by contemporary national and international standards can be
perceived, undermining democratic accountability, which is more procedural and less
democratic. The institution´s auditors still tend to carry out compliance audits, with a focus on
meeting standards and laws, which can be justified by the mimetic isomorphism that occurred
in subnational entities after the creation of the Controladoria-Geral da União in 2003, the
reference public institution of the System of Internal Control (SCI). There is also a pattern of
answers from the auditors, considering that for some questions there were percentages of 70,
90 points, reaching 100% at times.
Contributions: The present study contributes to the research on the CI within the public sector,
and mainly to the activities developed at SECONT. Thus, it presents perceptions about the
actions performed by the auditors of the Agency, serving as insights for the higher authorities
of the Institution and the Government, regarding the improvements achieved in the past, as well
as the need to adhere to the advances of the national and international SCI.
