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Item O controle interno sob a perspectiva da gestão de riscos: mito ou cerimônia institucional?(Fundação João Pinheiro, 2023-03-27) Machado, Thiago Alves; Carneiro, Ricardo; http://lattes.cnpq.br/6739881018308220; Carneiro, Ricardo; Nascimento, Luís Felipe Zilli do; Braga, Marcus Vinícius de AzevedoThe work discusses how internal control bodies in the public sector are dealing with the application of risk-based auditing (RBA). This type of audit is the order of the day for the control area's expressive bodies, such as the Federal Audit Court (TCU) and the Office of the Comptroller General (CGU), besides being an initiative encouraged by internationally recognized audit institutions. The objective of the analysis is to seek elements in order to verify whether the implementation of ABR has been done in a ceremonial way or not. To this end, the adoption of the instrument by the Office of the Comptroller General of the State of Minas Gerais (CGE/MG) is used as an analytical reference. The main theoretical lens of the study is sociological neo-institutionalism, especially the concepts of isomorphism, myth and ceremony. The research was based on bibliographic and documental surveys, in addition to the analysis of the institutional perception of ABR in the body through the formation of focus groups, consisting of technicians and managers who work in the audit area, and interviews with the head of the State Audit Department. As a result, it was observed that there is an institutionalized ABR methodology, with a set of rules, marked notably by internal influences from CGE/MG's top management and external factors such as international norms and from agencies such as CGU and TCU. However, ABR is not an activity actually performed at CGE/MG, since its institutionalization process is recent, structured as of 2018, and that the ABRs performed are still exceptions, with a low representativeness, since audits with a compliance characteristic predominate. Finally, the research demonstrated a difficulty of assimilation of ABR by audit operators from the point of view of understanding and knowledge of this type of audit, and also indicated, by the case study, that the public administration environment is not yet favorable for performing ABRs. Thus, it can be said that despite the finding, to some extent, an ABR can be institutionalized by legitimation elements with isomorphic characteristics, but in practice the ABR points to a ceremonial adoption of the instrument by the internal control system.Item Atividade de auditoria interna governamental baseada em riscos: análise da institucionalização na área pública(Fundação João Pinheiro, 2023-03-28) Fusco, Cláudia Costa de Araújo; Cruz, Marcus Vinicius Gonçalves da; http://lattes.cnpq.br/3678172153181366; Cruz, Marcus Vinicius Gonçalves da; Rocha, Heloisa Helena Nascimento; Garcia, Leice Maria; Spinelli, Mário Vinícius ClaussenIn Brazil, it has been observed the evolution of the paradigm of the role of central organs of internal control and of the governmental internal audit in the sense of contributing to the improvement of management. The Risk-Based Government Internal Audit is part of this context and plays an important role in strengthening governance, internal control systems and risk management of organs and entities so that they achieve their ultimate goals of improving the services provided to citizens. This work has as its theme the analysis of the institutionalization of the risk-based governmental internal audit activity. The general objective of this dissertation is to identify the stages of institutionalization of risk-based government internal auditing. The theoretical foundations used in this dissertation are based on the ideas of the new institutionalism. In the analysis of the phenomenon of institutionalization of the risk based governmental internal audit activity, based on the case studies, we chose the prisms of Tolbert and Zucker (1999), Peci (2016) and Scott (2014) together with DiMaggio and Powell(2005) and Machado-da-Silva, Guarido Filho and Rossoni (2006). As a background, the Brazilian normative trajectory of the Internal Control System and the governmental internal audit was rescued. Methodologically, qualitative research was selected, through case studies, analyzing the risk-based government internal audit in five central internal control organs of national relevance. Literature review, survey of legislation and secondary sources were conducted. The techniques used to collect data and evidence were: (i) documentary survey; (ii) perception of specialists obtained by participating in events related to internal control, government internal audit and risk management; and (iii) study of five cases through six semistructured interviews, which were interpreted by the content analysis method. The survey's findings reveal that risk-based governmental internal audit is inserted in the context of the new paradigm of the role of central internal control organs and governmental internal audit that aim to add value to management. From the prism of the new institutionalism, it was possible to know and identify aspects related to the institutionalization stage of risk-based government internal audit in the organs studied, from the delineation of its organizational field, as an institutional sphere of disputed interests, as well as the interaction between the forces of the field, the pressures o f actors with power and the influence of internal and external institutional capital, as well as interpreting the similarity of the structures and competences (macrofunctions) performed by the organs, identifying phenomena such as isomorphism. The processes inherent to institutionalization described by Tolbert and Zucker (1999) indicate that two organizations surveyed are in the habitualization stage, while three others are in objectification and none in sedimentation of the risk-based governmental internal audit activity. The organizational field was identified as an institutional sphere of disputed interests that influences the process of institutionalization of governmental internal auditing based on risks through power dynamics, insofar as the internal control organs inserted in the organizational field receive influences from interests of the World Bank, Conaci and CGU, dominant actors that reinforce their positions through their ability to influence the rules by which the field is structured. It was also found that the institutionalization process of risk-based governmental internal audit in the public area stems from mechanisms of coercive isomorphism, notably by the pressures coming from actors with power, from mechanisms of mimetic isomorphism, since the central organs of Subnational internal control seeks to be inspired by the CGU model, as the most legitimate and successful organ, and by mechanisms of normative isomorphism, since internal auditors are inserted in a dynamic of interaction and professionalization in the field, through training and certifications. In addition, it was found that there is the adoption of some approaches or procedures related to risk-based government internal audit in a dynamic of “myth or ceremony”. The sedimentation of the risk-based governmental internal audit activity goes beyond the normatization the inserted in the organizational field. It depends both on good governance parameters, strategic resources, reviewing processes, adapting systems, conducting training, increasing transparency, among other measures, and overcoming resistance from various stakeholders. The study collaborates with the technical and purposeful discussion related to the theme. In academic terms, the originality of the research is revealed in the discussion of a not much pursued studied topic and in the use of relevant theoretical and methodological tools, reinforcing the insertion of institutional theory as a relevant approach to the study of Public Administration. In social terms, the implementation of risk-based governmental internal auditing as an instrument of internal auditing that seeks to add value and improve the operations of organizations to achieve their objectives, reinforces the urgency of disseminating mechanisms and instruments that aim to ensure and contribute the adequate provision of public services to citizens. It is suggested that further studies continue to analyze the institutionalization of risk-based government internal audit and risk management policies in the Brazilian public administration. It is suggested also research aimed at verifying the adequacy of the model for subnational entities, in view of the different realities found in the country.Item Centro de serviços compartilhados : a experiência do Estado de Minas Gerais(Fundação João Pinheiro, 2023-04-20) Thomaz, Andreane Rocha; Cruz, Marcus Vinícius Gonçalves da; http://lattes.cnpq.br/3678172153181366The brazilian public administration, in an endless process of improvement of its management, needs to create and use management instruments capable of implement efficiency in the governemet acts. And, in a scenario of transposition from a burocratic state to a management driven state, with focus on results, the Shared Service Center - SSC became a helpful instrument of promotion, not only of cost reduction and services improvement to the good function of the public machine, also as a increase of management efficiency to the sector. Already concolidated as an important instrument of management improvement in the private sector, the SSC promotes expectations, preparations ans strategic alignments to achive results, also inthe public sector. Although it has already been adopted by some foreign governs, the nacional experiences are incipient, fact that triggers the pioneering position in the implementation desired by the state of Minas Gerais government. With the propouse of analyse the procurement model used by the government, the present qualitative survey, analyzed the facilitators and hindering in the process of definition of a contractual model by the Govern of Minas Gerais to diagnose, implement and stabilization of a SSC, through desk research and interviews. Factors as the pioneer of the object, and legal limitations imposed on Public Administration for hiring services were identified as obstacles to be faced in the process of defining the contractual model. The physical centralization of government entities in the State of Minas Gerais in the City Administrative President Tancredo Neves was identified as a factor that facilitated the process of defining the model. Similarly, the support of top management of government was implicated as a facilitator in this process, as enabled technical visits to companies and public entities that have already deployed Shared Services Centers, appointed study group for preparation of the project, and operationalized the project.Item Organizações internacionais e a promoção da reforma do estado : uma análise do caso mineiro(Fundação João Pinheiro, 2010-01-01) Moretzsohn, Bernardo de Jesus; Carneiro, Ricardo; http://lattes.cnpq.br/6739881018308220; Carneiro, Ricardo; Guimarães, Alexandre Queiroz; Ckagnazaroff, Ivan BeckThe present study analyses the loans and financing provided by the World Bank and Inter-American Development Bank to the state of Minas Gerais after 2003, identifying its influence on process related to public sector reforms. It begins by presenting the functioning logic of international institutions and organizations. It discusses the phenomena of isomorphism and institutional homogenization, based on sociologic neo-institutionalism concepts. It reflects about the fundamentals of State Reform processes developed after the 1980s,, exposing specific characteristics related to the cases of the Federal Government (Brazil) and state government (Minas Gerais). Last, it presents evidence that demonstrates the participation of the aforementioned international organizations in the public sector reform conducted by Minas Gerais government.Item Análise da rede de gestão e emprego das aeronaves públicas de Minas Gerais nos anos de 2017 a 2019(Fundação João Pinheiro, 2022-03-17) Paula Neto, Frederico Martins de; Guimarães, Alexandre Queiroz; Guimarães, Alexandre Queiroz; Carneiro, Ricardo; Rossoni, LucianoThe present work has the scope to analyze the situation of the management of public aircraft in the state of Minas Gerais, including its history, characteristics, present situation and future perspectives. Structured as a case study, which examines the composition, legal regulations and the current state of the network of public aircraft operators in Minas Gerais, the work begins with a theoretical review. The literature revision explores different paradigms of public administration and finds in contemporary theories of network management, the theoretical lens to guide its analyses. It then presents what it considers to be the three phases of the process of establishing the formal network for the operation of public aircraft. To better understand the phenomenon, it analyzes data related to the management of these aircraft through three axes: operation (or evolution of missions), budget (or evolution of planned and realized expenses) and finances (or evolution of joint contracts). These quantitative and qualitative data are complemented by interviews carried out with middle-level bureaucrats from some of the institutions involved in the process, which not only enriched the analyses, but also allow the research to form conclusions based on the personal experience of network users. In addition, the paradigm adopted in England and Wales to deal with a similar situation, called National Police Air Service - NPAS, is presented. Bringing details about its motivations, network design, governance structures and the criticisms to the project, the text compares these two models and makes proposals for possible improvements to the Minas Gerais state network. The cardinal contribution to the research field is made by producing a dialogue between theoretical assumptions and the specific case. It shows that network management has advantages, but its implementation requires overcoming challenges. At the same time, it provides readers with a better understanding of the theoretical lenses itself. As a suggestion for future work, it proposes studies on the potential impacts of replacing local bodies with state or regional networks with more reach, for the provision of specialized services. In conclusion, the text suggests that the implementation of a network for the operation of public aircraft presents greater barriers than in other sectors (or services), which is explained due to the complexity of the service provided and the view that it is strategic in the portfolio of the institutions involved.