Institutionalization of the Three-Lines Model
in the Internal Control System: A Case Study in the Military Police of
Espírito Santo
Name: CLEIDIR JOSÉ FURLANI
Publication date: 05/02/2026
Examining board:
Name |
Role |
|---|---|
| HUGO LEONARDO MENEZES DE CARVALHO | Examinador Externo |
| ROBSON ZUCCOLOTTO | Examinador Interno |
| RODRIGO SILVA DINIZ LEROY | Presidente |
Summary: This study analyzed the institutionalization of the Three Lines Model in the internal control
system of the Military Police of the State of Espírito Santo, focusing on its operationalization
and modernization. A qualitative approach was adopted, combining document analysis,
participant observation, and a focus group with professionals from the three lines. Institutional
Theory was used to interpret patterns of coercive, mimetic, and normative isomorphism in the
adoption of the model. The results show that the model is in an intermediate stage of
institutionalization. The first line, composed of the officers and managers responsible for the
direct execution of controls in their daily activities, still operates in a normative and hierarchical
manner; the second line, formed by management support areas such as the Ombudsman's
Office, the Internal Affairs Office, and Internal Control Units, faces overload and technological
limitations, such as system integration and monitoring; and the third line, represented by
Internal Audit, shows greater maturity, with a proactive stance, although the follow-up of
recommendations is not fully systematized. Consolidation depends primarily on strengthening
risk management, technical capacity building, and cultural evolution, transforming control into
an integral part of organizational management. The study shows that structural advances do not
guarantee full effectiveness. Cultural changes, integration between lines of work, and
investments in technology are essential. As a contribution, the study highlights the
understanding of the conditions necessary for the institutionalization of governance models in
hierarchical public contexts, offering subsidies to improve internal control policies, risk
management, and integrity culture in the PMES (Military Police of Espírito Santo) and other
public corporations.
