Sistema de controle interno como elemento estratégico para o fortalecimento da governança organizacional: um estudo de caso no Tribunal de Justiça do Estado do Pará

Abstract

This research has as main objective to understand the implementation of internal control system in organizational Court of the State of Pará, on the basis of the care the goal nº 16-2013 of the National Council of Justice, and to analyse the perception of crowded servers in the administrative units of this judicial power, on the activities of the Secretariat of Internal Control – SCI/TJPA before leadership mechanisms, strategies and control, actions needed to strengthen organizational governance (TRIBUNAL DE CONTAS DA UNIÃO, 2013). To this end, a mixed methodology was used (quali-quant). For the qualitative approach using the primary data base collected through semi-structured interviews applied the 7 (seven) member servers SCI/TJPA and Internal Control Cores what necessarily directly or indirectly participated in the structuring of the internal control system of the organ in the role. Examination of the data in this phase of the research took place through content analysis, with the development of central and selective categorization encodings. Regarding the quantitative approach to field research was based also on the basis of primary data collected on probability sampling simple random, through the application of questionnaires to 237 (two hundred thirty - seven) administrative units TJPA servers, staying out of that sample the crowded servers on SCI/TJPA and Internal Control Cores. The treatment of the data used multivariate statistics, with emphasis on exploratory factor analysis (EFA). The results made it possible to reveal both the deployment of the system as the strengthening of the control actions TJPA was a movement understood by the staff of the organ. That despite the TJPA owning a structured internal control system, it is still not possible to ensure that a culture of control was consolidated in the organ, based on a policy of risk management and internal control. And Lastly, that the servers have trust in the TJPA central control of the organ, and the SCI/TJPA cast off as a strategic element for the strengthening of organizational governance