Table 1 Association of management...

Table 1

Association of management practices taken by the executive branch of the State of Ceará from 2012 - 2021 to elements of the internal environment of COSO (2013)

2012-2021 pieces of evidence	Internal environment categories – COSO
2012 – Implementation of the Preventive Internal Control – Complementary Law n. 119 (2012) and its regulating decrees	Standards/Process
2012 – Institution of the State System of Access to Information – Law n. 15,175 (2012)	Standards/Structures
2013 – Alteration of the organizational structure and provisions for new regulations and positions in CGE – Law n. 15,360 (2013) and Decree n. 31,238 (2013)	Standards/Structures
2013 – Creation of 39 liaison positions to work in the Preventive Internal Control System in CGE and in other government agencies – Law 15,360 (2013)	Standards/Structures
2013 – Disclosure of the Risk and Control Matrix of the State Controller’s Office and Ombudsman’s Office – Ordinance CGE n. 003 (2013)	Standards
2013 – Institution of the Code of Ethics and Conduct of the State Public Administration – Decree n. 31,198 (2013)	Standards
2014 – Regulation of the Voluntary Transfers macro-process – Decrees n. 31,406 of (2014) and 31,621 (2014)	Standards/Structures/Processes
2016 – Institution of the first Ethics Commission of the CGE – Ordinance CGE n. 87 (2016)	Standards
2018 – Institution of the integrity program Law n. 16,717 (2018) 2019 – Establishment of the Internal Control and Ombudsman Offices – Ordinance CGE n. 59 (2019)	Standards
2020 – Establishment of the Risk Management Policy – State Decree n. 33,805 (2020)	Standards/Structures
2021 – Regulation of federal law no. 12,846/2013, which provides administrative and civil accountability of legal entities for the practice of acts against the public administration. Decree n. 33,951 (2021)	Processes

2012-2021 pieces of evidence	Internal environment categories – COSO
2012 – Implementation of the Preventive Internal Control – Complementary Law n. 119 (2012) and its regulating decrees	Standards/Process
2012 – Institution of the State System of Access to Information – Law n. 15,175 (2012)	Standards/Structures
2013 – Alteration of the organizational structure and provisions for new regulations and positions in CGE – Law n. 15,360 (2013) and Decree n. 31,238 (2013)	Standards/Structures
2013 – Creation of 39 liaison positions to work in the Preventive Internal Control System in CGE and in other government agencies – Law 15,360 (2013)	Standards/Structures
2013 – Disclosure of the Risk and Control Matrix of the State Controller’s Office and Ombudsman’s Office – Ordinance CGE n. 003 (2013)	Standards
2013 – Institution of the Code of Ethics and Conduct of the State Public Administration – Decree n. 31,198 (2013)	Standards
2014 – Regulation of the Voluntary Transfers macro-process – Decrees n. 31,406 of (2014) and 31,621 (2014)	Standards/Structures/Processes
2016 – Institution of the first Ethics Commission of the CGE – Ordinance CGE n. 87 (2016)	Standards
2018 – Institution of the integrity program Law n. 16,717 (2018)2019 – Establishment of the Internal Control and Ombudsman Offices – Ordinance CGE n. 59 (2019)	Standards
2020 – Establishment of the Risk Management Policy – State Decree n. 33,805 (2020)	Standards/Structures
2021 – Regulation of federal law no. 12,846/2013, which provides administrative and civil accountability of legal entities for the practice of acts against the public administration. Decree n. 33,951 (2021)	Processes

Source(s): Elaborated by the author based on data collected from official sources

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