Governança, gestão de riscos e controles integrados no Instituto Federal de Educação, Ciência e Tecnologia de Sergipe (IFS): possibilidades e limites de compliance

Abstract

Public or private organizations are created with goals to accomplish, which, subject to events and / or circumstances of the internal or external environment, may compromise the intended results. In the public sector, scarce resources or their inadequate use and increased demands are some of the conditions that justify the need for adequately structured and active internal control systems. At the federal level, the presence of the State has been intensified through control bodies acting in the regulation, institutionalization and strengthening of control structures in jurisdictional bodies and entities, in order to ensure good governance and management in the public sector. The aim is to institute and encourage good practices in the activities of organizational leaders, in the definition of strategies and in the instruments of control adopted in the institutions and bodies that lead them to promote their primary objective: the service to the public interest. In this scenario, control is middle and not an end in itself. It is a mechanism that presupposes that it exists as part of the internal control system, and thus is a compliance instrument. In this context, this research aimed to understand the systematization of good practices in the Federal Institute of Education, Science and Technology of Sergipe (IFS) from the institutionalization and performance of governance and management instances that integrate it. The research was characterized as a single case study with an incorporated approach, in the face of subsystems and levels of analysis. A qualitative, exploratory approach was used. Data collection techniques, semi-structured interviews and direct observation and documentary analysis were used as data collection techniques, seeking to triangulate the data. In the examination of these, narrative analysis was used. The results evidenced the strong influence of the external regulation on the institutionalization of the organ's internal control system. On the other hand, they demonstrated that the implementation and regulation of governance and management structures lead to the adoption of good organizational practices, but these initiatives require the revision of current practices and the adoption of own tools and methodology, in order to make feasible the effectiveness Of the organ control system.