TCE-PR updates manual with internal control guidelines for its jurisdictions

TCE-PR updates manual with internal control guidelines for its jurisdictions

CapacityMarch 27, 2024 – 11:00

The Court of Auditors of the State of Paran has just published, on its Internet portal, an updated version of the manual Internal Control Guidelines and Guidelines for Jurisdictions. With 86 pages, the document makes a historical compilation of the evolution of internal control in public administration and details the concepts, legal aspects, principles and guidelines applicable to the topic, in line with Resolution no. 5/2014 of the Association of Members of the Audit Courts of Brazil ( Atricon).

“It is increasingly necessary to adopt control and governance mechanisms, which ensure compliance with legal requirements, the reliability of information disclosed, the protection of treasury and the optimization of the application of public resources, ensuring legal security for managers’ actions and better results for society”, explains the manual’s presentation text.

“With effective internal control, the public administration guarantees society that public resources are being applied efficiently and within the terms provided for in laws and regulations, in addition to improving the partnership with the Court of Auditors in the exercise of its institutional mission”, points out another excerpt from the document, summarizing that internal control is nothing more than the control that public administration exercises over its own activities and results.

Update

The second edition of Internal Control Guidelines and Guidelines for Jurisdictions updates document published by TCE-PR in 2017, during the presidency of counselor Durval Amaral, creator of the manual. The technical production of the content of version 2024 by servers Ely Celia Corbari and Guilherme Arruda Santos, from the Fifth Inspectorate of External Control, which has advisor Durval as superintendent. The 5 ICE inspector, Mauro Munhoz, collaborated in the preparation of the manual.

Concepts

One of the aspects that the manual clarifies in detail is the need for conceptual differentiation between the Internal Control System (SCI) and the Central Internal Control Unit (UCCI). “The internal controls [SCI] they must be instituted by senior management, permeating all sectors of the organization, as they are inherent to the administrative function, in addition to being one of the pillars of public governance”, states an excerpt from the manual.

“Internal control is not an activity developed in isolation by the Central Control Unit, but a process conducted by the governance structure and executed by management and the entire staff, at all levels of the entity, to face risks and provide security within the scope institutional mission and general objectives”, points out another excerpt.

The UCCI is one of the units of that public entity, whose main task is to verify whether the others are adopting the recommended measures in relation to internal control. It has an evaluative function, inspects and audits the controls of the public entity and, in this role, the controller and his team are responsible. UCCI is responsible, for example, for preparing the Internal Control Report, one of the mandatory documents for the annual accounting sent to the TCE-PR.

Other points that the manual addresses are the prerogatives and impediments of those occupying positions in the UCIs, the recommended structure for the implementation and ways of improving the internal control system, with techniques for preparing the Annual Internal Audit Plan.

Online course and workshops

Updating the manual is just one of the work fronts of the 5 ICE team to improve internal control in jurisdictions and also in the inspection of these structures by the TCE-PR. With the support of the current management of the House, led by counselor Fernando Guimares, and in partnership with the School of Public Management (EGP), the unit has been developing a series of actions in the area.

EGP already offers, on its portal, a course online on Internal Control. It consists of six modules, which detail the legal instruments and the structuring of a UCCI. To access training, you need to register for free on the EGP portal.

The topic was also included in the Public Agents Training Program that will be developed by EGP throughout 2024. Internal Control Workshop: Structure, Duties and Annual Inspection Plan It has already been given in Foz do Iguau (on March 21st) and, by the end of the year, it is scheduled for five other cities: Londrina, Umuarama, Francisco Beltro, Maring and Curitiba. Before participating in the workshop, registrants must take the course onlineto level knowledge.

Internal debates have also been held, with members and civil servants, to align the House’s understanding and clearly delimit the scope of the Court of Auditors’ inspection of internal control in its jurisdictions.

Author: Social Communication Directorate Source: TCE/PR