{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,1,29]],"date-time":"2026-01-29T22:21:50Z","timestamp":1769725310785,"version":"3.49.0"},"reference-count":61,"publisher":"Emerald","issue":"1","license":[{"start":{"date-parts":[[2022,11,29]],"date-time":"2022-11-29T00:00:00Z","timestamp":1669680000000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["REGE"],"published-print":{"date-parts":[[2023,1,23]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-subheading\">Purpose<\/jats:title><jats:p>This article aims to identify management practices that evidence how internal control have been considered essential, from the edition of the State Constitutional Amendment no. 75 of 2012, within the public administration of the executive branch of the State of Cear\u00e1, during the period 2012\u20132021.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title><jats:p>The study relates the identified management practices to COSO (The Committee of Sponsoring Organizations) methodology \u201cInternal Environment\u201d component categories. The research is classified as basic, exploratory and bibliographic, on the theme of internal control in scientific articles published between 2015 and 2021, and documental, carried out through official documents, including the 27 Brazilian constitutions.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Findings<\/jats:title><jats:p>Existence of management practices that corroborate the essentiality of internal control in Cear\u00e1.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Research limitations\/implications<\/jats:title><jats:p>The study is limited to evidencing the control practices implemented in Cear\u00e1, not evaluating them as to their quality.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Practical implications<\/jats:title><jats:p>Contributions on control on constitutional-legal bases for other Brazilian Federation States.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Social implications<\/jats:title><jats:p>Possibility of introducing the research theme into various branches of scientific knowledge, such as political science and contributing to public organizations to implement policies with the proper application of resources for the benefit of society.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title><jats:p>The originality of the research is in demonstrating the essentiality of internal control in the State of Cear\u00e1, from the edition of management acts performed by the executive branch, based on Constitutional Amendment 75 of 2012, which did not become a dead letter of the law, enabling other states of the federation to do the same.<\/jats:p><\/jats:sec>","DOI":"10.1108\/rege-08-2020-0073","type":"journal-article","created":{"date-parts":[[2022,11,29]],"date-time":"2022-11-29T05:19:06Z","timestamp":1669699146000},"page":"32-46","source":"Crossref","is-referenced-by-count":3,"title":["Essential internal control: evidence from the executive branch of the State of Cear\u00e1"],"prefix":"10.1108","volume":"30","author":[{"ORCID":"https:\/\/orcid.org\/0000-0001-5739-1936","authenticated-orcid":false,"given":"Ana L\u00facia Lima","family":"Gadelha","sequence":"first","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0002-2079-3234","authenticated-orcid":false,"given":"Luis Borges","family":"Gouveia","sequence":"additional","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0001-8564-4582","authenticated-orcid":false,"given":"Anabela Mesquita","family":"Sarmento","sequence":"additional","affiliation":[]}],"member":"140","published-online":{"date-parts":[[2022,11,29]]},"reference":[{"issue":"2","key":"key2023012007091784800_ref001","doi-asserted-by":"publisher","first-page":"172","DOI":"10.1016\/j.rege.2016.01.001","article-title":"Excellence in public management: The contribution of the internal control of the Brazilian Navy","volume":"23","year":"2016","journal-title":"REGE - Revista de Gest\u00e3o"},{"key":"key2023012007091784800_ref002","volume-title":"Dicion\u00e1rio de metodologia cient\u00edfica: Um guia para a produ\u00e7\u00e3o do conhecimento cient\u00edfico","year":"2004"},{"key":"key2023012007091784800_ref003","volume-title":"Class manual no. 02 - The control function in the state executive power","year":"2017"},{"issue":"1","key":"key2023012007091784800_ref004","doi-asserted-by":"publisher","first-page":"79","DOI":"10.3738\/1982.2278.2143","article-title":"Internal control in Rio Grande do Norte: A study in the view of municipal controllers","volume":"14","year":"2017","journal-title":"Nucleus"},{"key":"key2023012007091784800_ref005","unstructured":"Biagini, L. 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