Banca de DEFESA: ISLEIDE DO NASCIMENTO CAMPOS

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : ISLEIDE DO NASCIMENTO CAMPOS
DATE: 27/07/2026
TIME: 10:00
LOCAL: VIDEOCONFERÊNCIA
TITLE:

Implementation and Maturity of Internal Control Systems in the Legislative and Executive Branches of the Municipalities of Seridó Potiguar

 

KEY WORDS:

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

 

PAGES: 97
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

Municipal public governance requires internal control systems capable of generating public records, guiding management, fostering transparency, and supporting administrative accountability. This study analyzed the implementation and maturity levels of internal control systems within the Legislative and Executive branches of the municipalities of Seridó Potiguar through a qualitative approach and comparative documentary analysis. The findings revealed higher documentary maturity in the Executive branch, while the Legislative branch presented greater heterogeneity among municipalities. The study contributes a comparative assessment matrix applicable to small and medium-sized municipalities and expands research on institutional maturity in local internal control systems.

COMMITTEE MEMBERS:
Interno - 1149391 - ANAILSON MARCIO GOMES
Externo à Instituição - ARLINDO MENEZES DA COSTA NETO
Presidente - 1149632 - VICTOR BRANCO DE HOLANDA