Controle interno e o Parlamento Estadual: uma análise da controladoria da Assembleia Legislativa do Ceará

Abstract

This paper analyzes the Comptroller of the Legislative Assembly of Ceará in the light of the evolution of internal control. The area of knowledge on internal control applied to the public sector is thriving, but little is known about the scientific contributions developed in this branch of knowledge in the context of the Legislative Power. It used a documentary and bibliographic analysis of internal control as a methodology, with an approach on the legislation and good practices on the subject. Interviews were conducted with managers of the controllership areas. The joint use of these techniques allows us to characterize this research as a case study. The results express that the Legislative Assembly of Ceará (Alece) was administratively restructured, adapting to good practices and international and national legal proposals in activities and mechanisms aimed at preventive internal control, internal audit, transparency, risk management, integrity, and management quality.