Controles internos no 3º setor: uma proposta de framework para a casa Durval Paiva

Abstract

The study sought propose an internal control framework to help solving management problems of Casa Durval Paiva, Natal-RN, an organization of the 3rd sector, through interventionist research. The difficulties in obtaining resources and the importance of the sector motivate organizations to improve management, however, the lack of structure, knowledge and tools can affect their improvement. The research covered four stages: a). structural diagnosis of Casa, its objectives, difficulties, management problems and confirmation with the stakeholders; b). research of studies on the proposal of frameworks for the sector; c). planning and application of the framework in Casa, with the mapping, evaluation and resolution of risks identified and help with the implementation of the proposed controls and; d). evaluation of results with the managers of Casa. According to the managers, the framework brought short and long term advantages. The conclusion was: I). Management problems were proved by internal control procedures and coincide with the perception of stakeholders; II). The procedures for analysis, mapping and response to the risks of the framework are in accordance with Casa's objectives, and are easy to understand, implement and monitor; III). The application of the framework did not affect the activities of Casa; IV). The objectives of the framework are linked with Casa, however, some employees have opposed to the new procedures, which requires training and awareness, so as to have greater synergy and effectiveness in controls and activities. The interviews, we conducted with three stakeholders: 1º) the manager of Instit. Ronald McDonald (the donor of the resources), a social worker from Casa and a mother of a patient. They said that the work is done with dedication and commitment, which contributed to the received awards. A social change was generated by Casa and highlighted by the stakeholders through the success of the treatment of the patients and early diagnoses. The reports showed the increasing quality and life expectancy of the patients and that the programs managed by Casa open horizons to their families, either through psychological counseling, professionalization of mothers and companions and even in the construction of houses that offer decent living conditions for the families. The findings reasure previous research on the social relevance of these organizations, which do much more than filling the gaps left by the government.