Impacto dos sistemas de controles internos sobre irregularidades financeiras em governos locais

insights do mundo em desenvolvimento

Autores

  • Bismark Addai University Canada West
  • Adjei Gyamfi Gyimah Arthur Career Spring Institute
  • Daphne Dede Tetteh Plan International Ghana

DOI:

https://doi.org/10.23925/2179-3565.2024v15i2p16-32

Palavras-chave:

Controles Internos, Governos Locais, Irregularidades Financeiras, Setor Público

Resumo

Este estudo investiga o impacto dos sistemas de controle interno sobre irregularidades financeiras em 11 municípios espalhados por 7 regiões de Gana. Utilizando-se um desenho de pesquisa descritivo e uma abordagem quantitativa, os dados foram coletados por meio de um questionário estruturado. O estudo estabeleceu desafios que dificultam a implantação de sistemas de controles internos como; alocação inadequada de recursos, recompensas insatisfatórias da equipe, má conduta despercebida e conluio entre funcionários.  Os resultados fornecem insights valiosos para a gestão e os formuladores de políticas no setor público, oferecendo recomendações para aprimorar as operações por meio do fortalecimento dos sistemas de controle interno. As recomendações incluem a adoção de melhores práticas, o fornecimento de recursos e treinamento adicionais, a integração de controles internos com a gestão de riscos, a realização regular de auditorias de desempenho da equipe e a promulgação de leis e regulamentos para aplicar a implementação de controles internos e relatar irregularidades financeiras. O estudo depende enormemente de informações quantitativas auto relatadas, relatórios de auditoria, relatórios do governo local e literatura. Estudos futuros devem considerar a abordagem de métodos mistos para o estudo. Isso oferecerá uma oportunidade de coletar dados qualitativos para explicar os padrões observados.

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Publicado

2024-08-15

Edição

v. 15 n. 2 (2024): Journal on Innovation and Sustainability

Seção

Artigos

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