Institucionalização do modelo de três linhas no sistema de controle interno: um estudo de caso na Polícia Militar do Espírito Santo
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Data
2026-02-05
Autores
Furlani, Cleidir José
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Universidade Federal do Espírito Santo
Resumo
This study analyzed the institutionalization of the Three Lines Model in the internal control system of the Military Police of the State of Espírito Santo, focusing on its operationalization and modernization. A qualitative approach was adopted, combining document analysis, participant observation, and a focus group with professionals from the three lines. Institutional Theory was used to interpret patterns of coercive, mimetic, and normative isomorphism in the adoption of the model. The results show that the model is in an intermediate stage of institutionalization. The first line, composed of the officers and managers responsible for the direct execution of controls in their daily activities, still operates in a normative and hierarchical manner; the second line, formed by management support areas such as the Ombudsman's Office, the Internal Affairs Office, and Internal Control Units, faces overload and technological limitations, such as system integration and monitoring; and the third line, represented by Internal Audit, shows greater maturity, with a proactive stance, although the follow-up of recommendations is not fully systematized. Consolidation depends primarily on strengthening risk management, technical capacity building, and cultural evolution, transforming control into an integral part of organizational management. The study shows that structural advances do not guarantee full effectiveness. Cultural changes, integration between lines of work, and investments in technology are essential. As a contribution, the study highlights the understanding of the conditions necessary for the institutionalization of governance models in hierarchical public contexts, offering subsidies to improve internal control policies, risk management, and integrity culture in the PMES (Military Police of Espírito Santo) and other public corporations.
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Teoria Institucional , Controle interno , Gestão de riscos