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Copyright of Revista do Serviço Público (Civil Service Review) is the property of Revista do Servico Publico and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Contabilidade & Controladoria is the property of Revista de Contabilidade & Controladoria RC & C and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Controllership in the public sector represents an important tool in government management, contributing to the rational use of resources, in order to provide greater transparency. The general objective of the study is to suggest guidelines for the creation of a controllership unit in the Regional Council of Pharmacy of the State of Ceará (CRF/CE). The research methodology has a qualitative approach and is characterized as an exploratory study, with a single case study, using document analysis, observation and interview techniques. The results indicated that the CRF/CE did not have an internal controllership unit to regulate the control practices in the entity, as well as it appears that its departments carry out their controls independently and isolated from the organization. In the end, it was concluded that the creation of a Controllership unit in the CRF/CE is perfectly feasible, as it has an administrative and physical structure capable of efficiently, effectively and effectively implementing a unit of this type. The study emphasizes the need for qualified professionals, participative management and process stability. The results were well received by the board, aiming to add value and strengthen interdisciplinarity in public management. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Contabilidade & Controladoria is the property of Revista de Contabilidade & Controladoria RC & C and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

To generate greater reliability and better accoutability, Decree 3,591 of 2000 obliged the institution of an internal audit unit in the organizational structure of public entities. This article aims to characterize the profile of internal audits of federal public universities in Brazil and thereby contribute with empirical material on the characteristics pointed out in the literature, given the lack of research addressing the theme. To this end, a survey was conducted, with a descriptive methodology and a qualitative approach to the data obtained from all 63 federal public universities existing in 2017, through the Electronic System of the Citizen Information Service (e-SIC). Of these, 62 had, by 2017, internal audit units in place and functioning. The results of the research showed that: the staff is composed of 335 servers, 97.61% of whom are tendered; 94.33% have higher education. In 68.85% of the audit units, they have up to six employees and 86.89% of the heads receive a bonus for management positions, due to their performance in advising management. There is no division into departments at 86.89% universities and 47.54% do not have enough servers. With this, it provides parameters and variables to be adopted in future research, aiming at a greater efficiency in the operation of this unit, considering that several norms are being issued providing theoretical and general guidelines for this purpose, and not considering the specific and structural aspects that interfere in the development of activities. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Contabilidade & Controladoria is the property of Revista de Contabilidade & Controladoria RC & C and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)