Reestruturação organizacional da Coordenadoria de Controle Interno do Tribunal de Contas do Estado de Sergipe: possíveis caminhos para melhora da eficiência administrativa

Abstract

Context: Internal control is an essential instrument for strengthening public governance, transparency, and administrative efficiency. Within the scope of Courts of Accounts, its institutionalization represents a strategic milestone for improving management and accountability. The Court of Accounts of the State of Sergipe (TCE-SE), although it has an Internal Control Coordination Unit, still faces structural and regulatory challenges to fully comply with the guidelines of ATRICON Resolution No. 04/2014 and the Performance Measurement Framework for Courts of Accounts (MMD-TC). Objective: The study aimed to propose guidelines to improve the organizational structure of the Internal Control Coordination Office of the Court of Accounts of the State of Sergipe, in light of ATRICON guidelines, COSO frameworks, and a comparative analysis with other Courts of Accounts, in order to enhance the effectiveness of the Internal Control System. Methodology: The research was characterized as a qualitative case study, of an applied nature, with a propositional purpose. The evidence used was exclusively secondary, obtained through documentary and comparative analysis of legislation, resolutions, institutional regulations, and reports from the Performance Measurement Framework for Courts of Accounts (MMD-TC).The methodological procedure involved the critical examination and comparison between the structures and regulations of the TCE-SE and other Courts of Accounts, in order to identify gaps, convergences, and best practices that would support the proposed organizational restructuring. Main Results: The research resulted in an organizational restructuring model for the Internal Control Coordination Unit of the TCE-SE that favors the institutionalization of the Internal Control System, strengthens organizational governance, and contributes to the improvement of administrative efficiency. Relevance and Originality: The relevance of the study lies in the need to modernize and strengthen internal control in Courts of Accounts, consolidating the TCE-SE as a reference for good institutional practices. The originality lies in proposing a specific organizational structure applicable to the reality of the Court, with the potential for replication in other Courts of Accounts. Theoretical, Methodological, and Management Contributions: Theoretically, the study expands the discussion on organizational governance and internal control in public administration; methodologically, it adopts an applied case study, which allows for in-depth and comparative analysis of organizational models; and, in terms of management, it offers a practical restructuring proposal capable of improving processes, strengthening accountability, and optimizing institutional performance. Social contributions: By proposing improvements in the organizational structure and the institutionalization of internal control, the work aims to strengthen governance and public transparency, promoting a more efficient, reliable, and aligned administration with the collective interest.