A implementação de sistemas de integridade nos tribunais de contasuma busca pelo fortalecimento do controle externo

Resumo

Purpose - The research examines how the implementation of integrity systems in Brazilian Courts of Accounts contributes to the strengthening of external control. Methodology- The study adopted a qualitative, descriptive approach, based on a documental analysis of theoretical and normative guidelines, utilizing quantitative aspects through an empirical survey of the 33 Brazilian Courts of Accounts. The aim was to measure the degree of implementation of integrity systems and, by detecting more information available in public data, assess the measures that impact the quality of external control. To this end, institutional websites were consulted, and an electronic questionnaire was sent to the Courts. Findings – The results indicate that, from a theoretical perspective, integrity systems indirectly strengthen external control by inserting measures directly aimed at government auditors and Council Members into the structure of these systems, such as the necessity of ethical conduct in relations with the entities under the jurisdiction of the Court of Accounts and in the preparation and execution of audits, aligning with the guidelines of NBASP-140 and the Lima Declaration. In practice, while there has been normative and institutional progress, the implementation of these systems in the Courts of Accounts is still heterogeneous and incipient. Research limitations – The main limitations were related to the scope of the sample, as only 14 Courts have an integrity system, and the temporal aspect, as most of these systems were implemented within the last two years. Practical implications – The study provides a diagnosis of the level of implementation of these systems in Brazilian external control, serving as a reference for the improvement or promotion of their adoption in other control bodies. By demonstrating that internal integrity is a catalyst for the effectiveness of external control, the research consolidates the relevance of these systems for the activities of the Courts of Accounts and their credibility. Social implications – The pursuit of good public governance through the ethical and effective performance of the Courts of Accounts proves to be an important instrument in combating the inefficiency and corruption that affect society in essential services. Originality – There is a scarcity of academic literature on the topic, and no other study is known that relates integrity systems to the efficient performance of the Courts of Accounts.

Ficha do documento

Tipo

Dissertação

Ano

2025

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/37866

Temas

Administração PúblicaGovernança

Palavras-chave

Sistema de integridadeTribunais de ContasControle externoIntegrity systemCourts of accountsExternal controlAdministração públicaIntegridadeÉtica - Administração pública