Banca de QUALIFICAÇÃO: ISLEIDE DO NASCIMENTO CAMPOS

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : ISLEIDE DO NASCIMENTO CAMPOS
DATE: 18/06/2026
TIME: 09:00
LOCAL: VIDEOCONFERÊNCIA
TITLE:

Implementation and Maturity of Internal Control Systems in the Legislative and Executive Branches of Municipalities in the Seridó Region of Rio Grande do Norte: A Comparative Analysis of Governance and Institutional Maturity.

 

KEY WORDS:

Internal control; Institutional maturity; Legislative branch; Executive branch; Seridó Potiguar.

 

PAGES: 79
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

Municipal public governance demands evidence regarding the robustness of control mechanisms, especially in Municipal Chambers, which are responsible for normative production, external control, and the democratic legitimation of spending. In the municipalities of the Seridó Potiguar region, characterized by small and medium size, dependence on public revenues, and administrative heterogeneity, the analysis of internal control structures can allow us to observe how different institutional arrangements condition the transparency, compliance, and effectiveness of management. In light of this framework, the general objective of this study is to analyze the levels of implementation and maturity of internal control systems in the Legislative and Executive branches of the municipalities of Seridó Potiguar. Methodologically, the research adopts a qualitative approach and a descriptive- analytical design. In its first phase, a systematic literature review was developed in scientific databases such as Google Scholar, Scopus, and journals in the field, using descriptors related to municipal internal control, public governance, and institutional maturity, articulated by Boolean operators. The located studies were organized in a spreadsheet with a record of the information necessary for the systematization of the analytical process. In its second phase, the research conducted a comparative documentary analysis of the 17 municipalities of the Seridó Potiguar region, according to the adopted regional scope, using as sources municipal legislation, normative acts, public administrative documents, institutional portals of the city halls and municipal councils, and transparency portals. The data analysis was conducted through triangulation of sources, by comparing scientific literature, municipal public documents, and the institutional references of the Federal Court of Accounts and the Comptroller General of the Union, which provided the parameters for constructing the dimensions of governance, internal control, and institutional maturity. The findings indicated a relevant difference between the analyzed branches of government, since the Executive branch presented an average documentary maturity of 71.6 points, with a minimum of 42.9 and a maximum of 85.7, in addition to reports identified in all 17 analyzed units and a higher concentration of cases with high publicity. The Legislative branch registered an average of 62.8 points, with more intense variation between cases, reaching a minimum of 21.4 and a maximum of 100.0. Triangulation with the review showed convergence with studies that point to persistent weaknesses in municipal internal control, especially regarding normative formalization, segregation of functions, regularity of reports, functional autonomy, and the link between control, planning, and governance. It is concluded that the internal control systems of the municipalities in the Seridó Potiguar region present different degrees of implementation and maturity, with greater documentary evidence in the Executive  branch and greater heterogeneity in the Legislative branch. The study contributes by offering a comparative matrix applicable to small and medium-sized municipalities, filling a gap regarding internal control in Municipal Chambers, and demonstrating that local governance requires, in addition to normative provisions, documented, accessible practices capable of supporting transparency, planning, and public accountability.

 

COMMITTEE MEMBERS:
Interno - 1149391 - ANAILSON MARCIO GOMES
Presidente - 1149632 - VICTOR BRANCO DE HOLANDA
Externo à Instituição - YURI GOMES PAIVA AZEVEDO - UFERSA