Modernização dos sistemas de controle interno: integrando o modelo das Três Linhas e o COSO aos desafios da Administração Pública contemporânea

The creation of public value in a financially sustainable way, which is the distinctive function of local authorities, is becoming increasingly complex. This is due to many reasons, and most notably to the roles played by different stakeholders, such as citizens, businesses, other public authorities and not-for-profit organizations. To address this difficulty, many local authorities state that they wish to become ‘smart’. A smart city is meant to be actively engaged in improving the quality of life of its citizens and in pursuing sustainable growth, thanks to the wide use of ICT. The aim of this chapter is two-fold. On a theoretical level, it aims at contributing to the definition of smart city and at critically analyzing its role in the creation of public value . On a practical level, it assesses the adoption of the smart city model by a significant number of large and medium-size Italian cities, in order to draw useful recommendations for the future.

Performance audits help to evaluate the performance of the audited public sector entities and, if the recommendations are implemented, contribute to their improvement. In light of the fact that the public sector is primarily concerned with the creation of value for society and for consumers of public services, it is essential that the impact of performance audits is determined with a specific focus on the creation of public value. Although the theory that Supreme Audit Institutions contribute to the creation of public value through their performance audit reports is beginning to emerge in the academic community, no criteria have yet been proposed to determine the impact of performance audits on the creation of public value. The objective of the study is to propose a framework for evaluating the creation of public value that is grounded in empirical evidence and incorporates a range of criteria for measuring the impact of performance audits on public value. In order to ascertain whether the objectives set out in the recommendations contained in the performance audit reports could be linked to the elements of a public value creation evaluation framework identified in the academic literature, a content analysis of the recommendations in the performance audit reports was conducted. A comprehensive analysis was conducted of all 114 reports published by the Lithuanian Supreme Audit Institution over the period from 2015 to 2022. The content analysis identified the segments of the content of the recommendations of the performance audit reports that are linked to the creation of public value. The aforementioned segments have been assigned detailed codes, which have been aggregated into a coding system. They provide a framework for the evaluation of public value creation, encompassing the four key directions of public value creation: consumers and society; strategy; governance; and supply chain. The criteria identified in each direction serve to reveal the impact of the objectives set out in the recommendations included in the performance audit reports on the creation of public value. Evaluating the impact of performance audit in terms of public value creation is important for managers, policy makers and other decision makers in audited public entities. The proposed framework for evaluating public value creation would help to measure this impact.

Internal control is gaining more prominence every day in the Brazilian Public Administration, the search for transparency in the provision of Public Services as a whole, together with the need for austerity in Public Administration spending, point the way for improving management and accountability in public spending. External control, coupled with internal control and complemented by social control, unite efforts to promote a more efficient and effective public management, in order to be accountable to the people, holder of the Public Power and direct contributor that underpins the state administrative framework. Internal auditing as an entity capable of evaluating internal controls plays a prominent role in the control system of the Public Administration, thus deserving the emphasis given in the present study. The purpose of the research is to propose the use of internal auditing as an instrument for improving internal controls, serving as a management support body. In order to arrive at the results, we will seek in the literature the framework that bases the Public Administrative activity, as well as the systematic of External, Internal and Social controls, in addition to the close relationship of the Internal Audit with the internal controls and the management of the institutions. The method used in the present research to arrive at the result will be a questionnaire for the Audit Heads and Auditors of the Federal Institutions of Education linked to the Ministry of Education, seeking responses regarding the professional qualification of the auditors, audits, level of functional independence, and the influence of internal audit performance on internal controls and decision making.Therefore, it is possible to perceive through the research that for reduction or eleiminação of the recommendations is necessary, investment, in human resources, through technical qualification and dissemination of the organizational culture, through vertical and horizontal communication inside and outside the entities to better absorb knowledge. Another perception from the auditors' point of view focuses on the lack of technological resources, technical qualification and organizational culture to improve the internal and external communication of the entities and improvement in processes and internal controls by the users. The management, on the other hand, identifies that the lack of training is one of the main causes for the execution of better quality work

Public and private value creation using artificial intelligence: An empirical study of AI voice robot users in Chinese public sector

Public value creation is traditionally considered as the citizens' collective expectations with respect to government and public services. Recent e-government literature indicates that what exactly constitutes public value in digital government is still debated. Whereas previous research acknowledges aspects such as co-production and the orchestration role of government in the context of public value creation, there is only a limited understanding of how public value is created by the interactions between government and business actors, and the role digital technologies play in that process. Furthermore, so far, research into public value creation processes is limited to specific services that aim to meet a specific goal; for a more complete view, an integrative perspective is required to address the multiplicity of goals. Societal challenges including climate change, sustainability, and the transition towards circularity will require governments to play a crucial role. Businesses are also transforming their vision by adding societal goals to their economic objectives and contributing to these societal challenges. This necessitates even more the need to explicitly consider the role of business in public value creation processes. In this paper we argue that there is a need to understand public value creation as an interactive process, involving both government and business actors. In this process, voluntary information sharing enabled by digital infrastructures has the potential to contribute to the value creation processes, but the increased complexity of digital technologies obscures the effects they can have on value creation. Therefore, we develop a framework that allows to reason about public value creation as an interactive process, involving government and businesses, facilitated by voluntary information sharing. The framework also allows to reason about how the technological design choices of the underlying digital infrastructure influence this value creation process. For the framework development, we use an in-depth case study from the domain of international trade. We analyze the interactions between customs authorities and supply chain actors for jointly creating public value related to revenue collection, as well as safety and security of goods entering the European Union, using business data made available via a global blockchain-enabled infrastructure. In future research, the framework that we developed can be used to analyze more complex cases with additional public value aspects, such as sustainability and circularity.

This study examined the impact of publicness on public value creation in social enterprises from the perspective of integrative publicness. Our findings show that internal control is positively associated with all variables of a social enterprise’s public value creation. Ownership is also partially associated with the public value creation of social enterprises, while external control does not show any significant relationship. This study provides policymakers and social enterprise managers with the practical implications of the relationship between social enterprise publicness and its social outcomes. This study also contributes to strengthening the relevance of the integrative publicness framework by demonstrating the impact of dimensional publicness on public value creation in the context of social enterprises.

With the shortcomings of enterprise in our country increasingly exposed in the management, in which the quality problem of accounting information is particularly prominent, and to improve the situation, one of the key factors is to strengthen the internal accounting control of the enterprise. Internal accounting control is an important subsystem, which refers to the unit in order to improve the quality of accounting information, to ensure the safety and integrity of the assets, also to ensure relevant laws, rules and regulations for carrying out the formulation and implementation of a series of control methods, measures and procedures. The research object of this article is in view of the accounting internal control system, based on the enterprise internal accounting control system of the general design idea, putting forward the overall design patterns ,which focus on enterprise internal accounting control system. Introduction Accounting information is enterprise economic activity information after collecting, processing, sorting, and classifying the output through accounting department. It is the recognized important basis to correctly reflect the operating results of the enterprise and the economic value. It is the core part of the system of accounting behaviour, the essence of which is a reflection of all kinds of interest relations. Internal users of accounting information are primarily managers of enterprises and management. With the expansion of enterprises, any individual cannot be very familiar with the whole situation of the enterprise. In order to avoid one-sided understanding, business operators need complete and effective accounting information to grasp the overall economic situation, to improve the efficiency of management, so the quality of accounting information is very important. Practice proves that good internal accounting control can find fraud in time, effectively reduce the negative impact of accounting information distortion. This article will take the basic theory of internal control as a research starting point, through the analysis of the internal accounting control theory and the practice situation, to put forward the enterprise internal accounting control system design of the overall train of thought, and devised its general internal accounting control system after studying of enterprise accounting business as a case. Internal Control Theory Framework Background investigation Currently, many companies in our country, there is a big problem about the accounting companies.Weaknesses in internal accounting controls mainly in the following areas: Table 1: The proportion of survey Topic The effectiveness of the implementation of internal accounting control system Reasons for the failure of internal accounting control system Property-ion Invalid General better best System is imperfect Poor leader-ship Poor execution Nature of units % % % % % % % Chief Enterprise 5 56 35 4 51 28 21 State-owned enterprises 9 43 34 14 52 30 18 Foreign International Conference on Advances in Mechanical Engineering and Industrial Informatics (AMEII 2015) © 2015. The authors Published by Atlantis Press 1900 Enterprise-se 14 40 43 3 57 29 14 Private Enterprise-se 17 49 17 17 59 34 7 Total 9 49 34 8 53 29 18 (1) Lack of awareness of managers, internal accounting controls for the lack of attention; (2)Construction of internal accounting control system is not perfect, unreasonable; (3)Internal governance structure is not perfect, which affect the validity of the implementation of internal accounting controls; (4)Business execution is not strictly for their internal accounting control system; (5) System on Evaluation of internal accounting controls audit lags behind. June 2002, the survey conducted by Renmin University of China regarding on internal accounting controls. Conducted a special investigation and statistics on 266 enterprises and institutions to the implementation of internal accounting controls reasons of failure of internal controls. From the survey results, the survey unit effectiveness of internal accounting control system is generally less than 58%.Imperfect internal accounting control system design is the main reason of the situation that internal accounting control system is not fully play its role, accounted for 53% of all respondents. The case in which the enterprise is the most serious. System design is necessary based on the background of these investigations. Theoretical analysis From internal control theory was advanced, there is the big change both on the control theory and framework. After the development in the 1990s, internal control research has entered a new stage, in 1992, the Committee of sponsoring Organizations issued a report the overall internal control framework, the research achievements of the COSO report got the business owners, management, auditors and experts and scholars generally agreement and thus become the most authoritative theory of internal control. The COSO report proposed an internal control overall framework consist of three control targets and five element, specifically is the efficiency and effect of business activities, the reliability of financial report and related laws and regulations to follow three control objectives, its form also includes five basic factors, as shown in the figure below.

The Internal Audit Department in any organization (including State Owned Corporations) has a role of assisting the management in achieving their objectives and adding value to organizational operations by evaluating and improving the effective of risk management, internal controls and governance processes. To achieve this, the Internal Audit Department is required by the Institute of Internal Auditors (IIA) to carry out a continuous internal quality assessment and an external assessment at least once in five years. The literature suggests that internal auditors in Africa including Kenya do not comply with the quality assurance standards as set by the IIA. This research collected data from 24 Internal Audit Units from State Owned Corporations regarding their compliance with quality assurance standards. The research carried out a hypothesis testing using the data collected to find out whether the audit departments in state owned corporations comply with quality assurance standards. The study found out that there is generally low compliance with quality assurance standards among most internal audit units in state owned corporations in Kenya. The research identified some of the reasons that led to low compliance to include; lack of awareness of standards; non-membership with IIA; non adoption of IPPF; age and experience of the internal audit department and understanding of the quality assurance standards.

The importance of IT collaboration between government agencies and private organizations has been already identified in the literature. However, there is still a gap about the determinants of success of such collaborations. Using survey data, we look at the impact of the resources and processes of the public entity in delivering public value for private public IT collaborations in the context of Mexico, and the moderating role of collaboration with the private sector and with other public organizations in both causal relationships. Our results show that internal processes of the public entity have a positive impact on public value creation in their IT projects, while internal resources have no effect. Collaboration with the private sector moderates negatively the effect of internal resources on public value creation, and moderates positively the effect of internal processes on public value creation. Inter-organizational collaboration within other public sector organizations, on the other hand, moderates positively the relationship between internal resources and public value creation, and does not moderate the relationship between internal processes and public value creation.

Public value creation in digital government

The main goal of any digital government initiative is to create public value [34]. Although this sentence represents a powerful idea, there is no clear evidence about the causality route from technology to the creation of public value for citizens and businesses in a region. Local governments are more tangible examples of how digital government initiatives may transit from new ICT projects to benefits for citizens, governments and society. In theory, citizens may benefit by receiving more efficient and quality public services in a context of participation and transparency. Governments benefit by improving their strategic, regulatory and financial position to accomplish their mission. Society in general benefits from digital government initiatives by improving the quality of life in the region. However, understanding the causality routes from implementing digital government to improving public service delivery, and from these to the final creation of public value is complex and multifaceted. This article examines empirically these complex causality routes of digital government by adapting an integrative version of the public value framework and tests it by using Structural Equation Modelling (SEM) techniques on a dataset of municipalities in Mexico. The results indicate that the framework was useful to capture the transition from digital government advance to the improvements of public services in terms of efficiency and quality in the context of participation and transparency. It was also suitable to represent the transition from the improvements of public services and the enhancement of participation and transparency to the creation of public value in government, but more investigation is required for uncover the causality route of the creation of public value in society. Several conclusions are drawn for local digital government implementation.

The relevance of the study is due to the need to improve the effectiveness of internal control systems in a rapidly changing external environment and increasing requirements for transparency and reliability of the organization’s activities. The authors of the article emphasize the importance of the problems of determining the criteria for the effectiveness of internal control, which have become the object of research by many domestic and foreign scientists, due to the need to improve this tool for managing economic activity. The article examines the approaches of various authors to the definition of criteria for evaluating the effectiveness of internal control systems. Based on the analysis, interpretations of the content of the most frequently used criteria for evaluating the effectiveness of the internal control system (effectiveness, efficiency, cost-effectiveness, expediency, timeliness) are formulated. The author conducts a study of criteria defined by leading international professional organizations (COSO, the Basel Committee on Banking Supervision, the Institute of Internal Auditors, the Association of Audit and Control of Information Systems). According to the author, the criteria for the effectiveness of the internal control system should not only reflect the current state of the internal control system, but also serve as a basis for its further development and improvement. As a result of the study, a systematization of the criteria for the effectiveness of the internal control system was proposed, which includes five groups involving an assessment of the level of organization of the internal control system; the level of human resources involved in the internal control system; the level of information, technical, technological and financial support for the internal control system; the state of the environment of the internal control system; the level of quality of internal control measures control within the framework of the internal control system. The proposed systematization of the criteria for the effectiveness of the internal control system allows for a deeper understanding of the essence and content of internal control and can become an effective management tool and contribute to the achievement of the tasks set. The systematization proposed by the author of the study can serve as a basis for the development and improvement of internal control systems in organizations. The results of the study can be useful for managers and specialists in the field of risk management, audit and control, as well as for anyone interested in improving the efficiency of organizations.

This research aims to determine the influence of Remuneration, Leadership, Organizational Culture, Internal Control, and Management Information Systems on Performance Improvement through Job Satisfaction as an Intervening Variable at the Batam Customs and Excise Main Service Office. In this paper, the research design used is a descriptive method with a quantitative approach. The population of this research is all ASN employees at the Batam Customs and Excise Main Service Office. Based on data obtained by the author, the number of employees with ASN status was 562 people, with details of 490 men and 72 women, so the total sample in this study was 234 people. The questionnaire was distributed via the Google Form link with an estimated data collection period of one month. , after the data is collected it is then processed and analyzed further using smartPLS 3.0 SEM (Partial Least Square-Structural Equation Modeling) software. Based on the results of hypothesis testing on all independent variables, it shows that Remuneration, Leadership, Organizational Culture and Internal Control have no significant effect on job satisfaction, while management information systems have a significant effect on job satisfaction. Furthermore, job satisfaction and organizational culture have a significant effect on performance. Meanwhile, remuneration, leadership, internal control and management information systems have no significant effect on performance. Then Remuneration, Leadership, Organizational Culture, and Internal Control have no significant effect on performance through job satisfaction, while management information systems have a significant effect on performance through job satisfaction. The magnitude of the influence of remuneration, leadership, organizational culture, internal control and management information systems on job satisfaction is 0.7398 or around 73.98%. Meanwhile, remuneration, leadership, organizational culture, internal control and management information systems on performance were 0.7698 or 76.98%. Meanwhile, the rest is influenced by other variables outside this research model

In this work, the authors have examined the concept of “standards” and “standardization” relating to public finance and public financial control. It was recognized that national financial systems activities should be based on generally accepted international standards in order to enhance professionalism and efficiency. Attention was paid to the peculiarities of national standards of the United States of America and European Union countries, in particular the United Kingdom of Great Britain, Lithuania, Georgia. As part of the analysis of the Association Agreement on Public Internal Financial Control, it was determined that cooperation between Ukraine and the European Union, the European Atomic Energy Community, and their Member States takes place through harmonization with the following international standards: the Institute of Internal Auditors (EA IIA), The International Federation of Accountants (IFAC) and International Organisation of Supreme Audit Institutions (INTOSAI). Much attention was paid to the concept of public internal financial control developed by the European Commission to provide a viable model capable of assisting national governments in revising internal controls in the field of finance and modernizing them in accordance with international standards and best practice in countries- members of the European Union. The scope of the aforementioned concept, its essence, its main elements, and features was determined. The standards of the international organization INTOSAI were analyzed, containing the guiding principles of the audit activity, the peculiarities of their implementation and direction; the activities of the International Professional Association of Internal Auditors EC IIA (European Confederation of Institutes of Internal Auditing); standards developed by the International Federation of Accountants (IFAC); the activities of the Committee of Sponsoring Organizations of the Treadway Commission COSO. In addition, the article identified the essential elements of an efficient and effective internal financial control system. Keywords: standardization, state financial control, international standards.

Background: E-recruitment systems are increasingly prevalent in the public sector to improve candidate outreach and enhance transparency. Despite their potential, users remain skeptical due to challenges such as recruitment fraud and limited system availability, especially in developing countries like Indonesia. Consequently, it remains unclear how much e-recruitment systems contribute to public value creation. This uncertainty is mainly because there is a lack of research that directly explores the relationship between these systems and public value creation in the public sector, especially in developing countries. Objective: This research aims to examine the factors that influence the use of e-recruitment systems in the public sector and the impact into creation of public values. Methods: This quantitative study collected data from 408 respondents via an online survey, all of whom had used Indonesian National Civil Service Agency's e-recruitment system. Data were analyzed using the Partial Least Square—Structural Equation Model (PLS-SEM) method. Results: The study revealed that system, information, and service quality have a positive impact on perceived usefulness and perceived ease of use and have a positive impact on the use of the e-recruitment system. It also shows that the adoption of an e-recruitment system gives a positive impact on public value creation. Conclusion: This research highlights the critical role of system information quality in fostering e-recruitment adoption and its positive impact on public value creation in the public sector. These findings enrich previous studies that have not yet explored the direct relationship between the use of e-recruitment systems and public value creation. Future research may investigate technological aspects, like artificial intelligence and virtual reality, that could enhance user experience and the adoption of e-recruitment systems in the public sector. Keywords: E-recruitment, PLS-SEM, Information System Success Model, Technology Acceptance Model, Public Value Theory