Análise comparativa do nível de qualidade da governança pública a partir dos recursos da tecnologia da informação e da comunicação (TIC)

  • Roberto Sérgio do Nascimento Tribunal de Contas da União (TCU)
  • Dênis Andrade de Sá Tribunal de Contas da União (TCU)
  • Edson da Silva França
  • Ricardo Viotto
Palavras-chave: Governança. Setor Público. Avaliação. Indicador.

Resumo

A governança está intimamente relacionada à estrutura estatal disponível aos cidadãos e, ao mesmo que tempo, sugere como intenção retornar o Estado ao seu curso normal. Assim, o presente estudo tem por objetivo avaliar o nível de governança de determinado grupo de entes do Governo Federal, tomando como pressupostos o modelo de governança proposto pelo Tribunal de Contas da União (TCU). Foram eleitos três grupos de critérios (grupo I – Controle de Riscos e Controle Interno; grupo II – Auditoria Interna; grupo III – Accountability/transparência). A amostra tomou por base instituições federais sediadas no estado do Ceará e os resultados foram considerados satisfatórios devido à média em torno de 78%. O Banco do Nordeste (BNB) atingiu a maior pontuação (85%), enquanto a Universidade Federal do Ceará (UFC), a menor (69%). Evidenciou-se, ainda, tendência de resultado mais favorável aos órgãos da administração direta, quando comparados aos da administração indireta.

Biografia do Autor

Roberto Sérgio do Nascimento, Tribunal de Contas da União (TCU)
Doutor em Contabilidade. Professor da Universidade Federal do Ceará, auditor do Tribunal de Contas da União.
Dênis Andrade de Sá, Tribunal de Contas da União (TCU)
Contador pela Universidade Federal do Ceará. 
Edson da Silva França
Especialista em Administração Pública e Contador pela Universidade Federal do Ceará
Ricardo Viotto
Especialista em Direito Civil e advogado.

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Publicado
2019-08-05
Como Citar
Nascimento, R., de Sá, D., da Silva França, E., & Viotto, R. (2019). Análise comparativa do nível de qualidade da governança pública a partir dos recursos da tecnologia da informação e da comunicação (TIC). Revista Controle - Doutrina E Artigos, 17(1), 47-81. Recuperado de http://revistacontrole.ipc.tce.ce.gov.br/index.php/RCDA/article/view/459
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