Avaliação dos sistemas de controle interno das câmaras municipais da Região Metropolitana de Fortaleza

Abstract

This research aimed to analyze how the Internal Control Systems (ICS) of the municipal chambers of the metropolitan region of Fortaleza (RMF) are structured based on the normative guidelines defined by the Court of Auditors of the State of Ceará (TCE-CE). To this end, a qualitative, quantitative and descriptive research was carried out, consisting of: analysis of the legislation of the municipal chambers of the RMF that instituted the ICS; application of a questionnaire; and documentary analysis of the TCE-CE guidelines on the subject. The 19 municipal chambers of the RMF were contacted through Google Forms, obtaining responses from the entire sample. The analysis was conducted based on four categories established in Normative Instruction No. 01/2017 of the TCE-CE: Manager Profile; SCI Implementation; Internal Control Performance; and Mechanisms Used to Exercise Internal Control. In addition, the Chi-square test and Correspondence Analysis (ANACOR) were applied to the questionnaire responses. The results indicated the need to strengthen training, standardize internal control practices and protocols, and ensure greater autonomy for the SCI. The flaws identified in the SCI directly impact its effectiveness and credibility. First, management by commissioners outside of the permanent staff suggests a perception of distrust among participants, indicating that the absence of career civil servants compromises the continuity and technical competence of the system. In addition, a clear separation between auditing and internal control should be regulated to ensure the independence of audits, strengthening trust and transparency of assessments. The research also highlighted the need for municipal councils in the RMF to invest in both active and passive transparency. Additionally, it is suggested that future research focus on developing practical models for implementing SCI. It is expected that this research will contribute to the correct implementation of the Internal Control System, ensuring the appropriate application of public resources, preventing deviations and irregularities, and strengthening the credibility of institutions before society.