Regulatory Frameworks Internal Control: A Study Upon The Atmosphere With External Control And Social In Brazil

Marcleide Maria Macedo Pederneiras, Jorge Expedito de Gusmão Lopes, Joaquim Osório Liberalquino Ferreira, Vitor Maciel dos Santos, José Francisco Ribeiro Filho


This study aimed to critically-analytically address the interaction between internal and external control and social controls in the context of the entities of the federal, state and local government, from the viewpoint of a balance and integration of control levels. The methodology used was the exploratory inductive, receiving the help of SPSS (Statistical Package for Social Sciences), using the nonparametric Kruskal-Wallis test for the hypothesis tests. The results obtained from the received questionnaire responses can lead to the conclusion that the respondents, although their functional activities resembled internal control, showed highlighted visions regarding the operation environment of the external and social control, suggesting convergence possibilities and more effective action for these three levels of control, especially because the agents of the internal control showed significant motivation to support the work of the external control.

Keywords: internal control, external control, social control.


ISSN: 1984-8196 - Best viewed in Mozilla Firefox

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