Diretrizes para Implantação de uma Unidade de Controladoria no Conselho de Farmácia do Estado do Ceará (CRF/CE).

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]