A análise do controle interno na gestão de uma autarquia sui generis

Abstract

This research aimed to verify the existence of internal control sector in an entity "sui generis" - autarchy, which has its own legal personality order - with the intention of understanding if this is efficient for the management of the organization even if it is free from control to the Public Administration and considering the importance of this Entity. For this, a qualitative, exploratory study, classified as a case study, conducted in a “Sui generis” entity in a state of Brazil was conducted. Data collection occurred through exploratory research, in which qualitative analysis was performed through informal interviews and focused on 5 (five) sectors of the entity. Existing activities were listed, if the processes are adequate and compliant, as well as the possible consequences of current practices. Through the analysis, it was found that the entity suggests weaknesses in what characterize control activities, being found, in short, the lack of a formal internal control structure, systematized as a management support body; Most of the activities are not formally systematized or follow a rite that has characteristics of uniformity, which does not allow comparability and, therefore, it is not possible to know and measure the evolution of the management in the financial, budgetary or registration aspects. The study contributes, through guidance, to the possibility of the researched entity to improve its internal control. In addition, this research may serve as a basis for future studies that highlight the importance of control not only for legal obligations, but also for guaranteeing compliance. your objective. The research was limited to one entity from one state of Brazil, focusing on interviews (conversations) only, and for future studies, research on the efficiency of internal control in other entities with a “Sui Generis” legal nature is suggested, observing the application. current internal standards on this issue.