Governança Pública e padrões IFAC: Avaliação da aplicabilidade no TCE-PI (2024-2025)

Abstract

Corporate governance originates from the private sector, and public organizations use its experiences as a basis, aiming to follow best management practices and deliver quality services, resulting in greater management efficiency and improvement of state functions, which is known as public governance. Consequently, organizational models of public management evolve to promote financial sustainability and transparency in management. This article analyzes the application of governance practices in the management activities of the Court of Accounts of the State of Piauí – TCE-PI, in the period of 2024-2025, through exploratory research with a qualitative approach and the data collection method, document analysis, in light of the principles and recommendations of Governance, suggested by Study 13 of the Public Sector Committee/International Federation of Accountants, in relation to the essential elements of governance such as Standards of Behavior, Organizational Structure and Processes, Control and Reporting. Although the TCE-PI (Court of Accounts of Piauí) follows the IFAC (International Federation of Auditors) guidelines, there are still gaps to be filled, highlighting the need for a more detailed Code of Ethics and the creation of an audit committee, as well as strengthening communication with stakeholders to achieve effectiveness in the institution's public governance.