Scientific Collection Magazine

Internal audit maturity in the public sector: a diagnostic assessment of the Goiás state comptroller general's office through the lens of the IA-CM model

2026-04-18T01:26:22+02:00

This article evaluates the maturity of the internal audit function in the state public sector based on the application of the Internal Audit Capability Model (IA-CM), having as the object of analysis the Comptroller General's Office of the State of Goiás (CGE-GO). The model strengthens governmental internal audit, contributing to the improvement of governance, risk management, and internal controls, by providing support for decision-making, as well as promoting transparency and accountability. The IA-CM is an internationally recognized framework for the assessment and development of institutional capacities of internal audit. The research has an applied nature, qualitative approach, and descriptive design, adopting bibliographic and documentary research as methodological procedures, based on the Self-Assessment Reports of 2022 and 2024 and the Self-Assessment Validation Report of 2022. The results show that CGE-GO fully consolidated Maturity Level 2 (Infrastructure), maintaining 100% institutionalization of key macro-processes, and presented advances in the transition to Level 3 (Integrated), with growth in the percentage of institutionalized essential activities and in the number of Key Process Areas (KPAs) fully met. Despite consistent evolution, related gaps persist. It is concluded that the internal audit of CGE-GO is in a process of institutional maturation, demanding mainly the strengthening of internal processes to achieve the higher maturity levels provided by the IA-CM model.

Prisons and Pandemic in São Paulo through the lens of the State Public Defender’s Office

2026-02-11T01:09:34+01:00

This article analyzes the role of the São Paulo State Public Defender’s Office in monitoring prisons before and during the COVID-19 pandemic, based on reports from its Specialized Nucleus for the Prison System (NESC). The Public Defender's Office plays a central role in guaranteeing the rights of persons deprived of liberty in São Paulo, conducting inspections that reveal systematic human rights violations, such as overcrowding, water rationing, insufficient food, and precarious healthcare. Even prior to the pandemic, prison units already exhibited severe structural failures, exacerbated by the low effectiveness of judicial measures. With the onset of COVID-19, a move toward decarceration was expected; however, extreme isolation, the suspension of rights, and the continuity of degrading conditions prevailed. State responses, at both federal and state levels, prioritized hyper-isolation policies, resulting in the intensification of carceral suffering. The analysis demonstrates that the pandemic did not alter the prevailing penal rationality and reinforces the need for institutional strategies that confront mass incarceration and promote human rights for incarcerated individuals.

Reverse logistics of electrochemical devices (batteries and accumulators): a case study in the municipality of Nova Iguaçu

2026-01-25T12:51:06+01:00

This article analyzes the population’s perception of the disposal of batteries and accumulators in light of the principles of reverse logistics and the Brazilian National Solid Waste Policy. The research is descriptive and exploratory, conducted through a structured questionnaire applied to residents of the Jardim Nova Era neighborhood, in Nova Iguaçu, Rio de Janeiro, aiming to identify disposal practices, levels of knowledge, and difficulties related to the proper destination of these residues. The results indicate that disposal in household waste remains predominant, associated with low awareness of environmental impacts and limited dissemination of collection points. Although reverse logistics is legally established, its implementation in the local context presents weaknesses regarding infrastructure, communication, and public engagement. It is concluded that strengthening reverse logistics for batteries and accumulators requires integrated actions involving public authorities, the private sector, and society, with emphasis on environmental education, expansion of collection points, and improvement of management processes.

Leadership and safety culture in high-risk operations (Onshore and Offshore): evidence and international best practices

2026-01-19T15:35:39+01:00

This study aimed to analyze scientific evidence on the relationship between leadership and safety culture in high-risk operations, focusing on onshore and offshore contexts. An integrative literature review with a qualitative and descriptive approach was conducted, encompassing national and international publications indexed in Scopus, Web of Science, ScienceDirect, SpringerLink, Taylor & Francis, SciELO, and BDTD databases, covering the period from 2015 to 2025. Analysis of the twelve selected studies identified four main thematic axes: leadership styles and safety performance, organizational trust, management practices and organizational learning, and operational performance indicators. The findings revealed that transformational, ethical, and collaborative leadership styles foster greater worker engagement, effective communication, and stronger safety culture, whereas rigid hierarchical models tend to hinder learning and trust. It is concluded that developing learning-oriented and human-centered leadership is essential for consolidating safer, more resilient, and sustainable organizations in high-risk industrial sectors.

The labor market and employability of transgender women: barriers, strategies, and inclusion policies

2026-01-23T15:49:04+01:00

Access to the labor market is one of the main markers of social inclusion, recognition, and subjective autonomy; however, for transgender women, this process is often permeated by structural discrimination, stigmatization, and institutional barriers that limit their employability. From a psychological perspective, this study discusses the psychosocial mechanisms that sustain the labor exclusion of transgender women, highlighting how cisnormativity, explicit and implicit prejudices, and the persistence of gender stereotypes contribute to the production of psychological suffering and minority stress. It also examines the role of work as a space for the construction of identity, belonging, and mental health, revealing the emotional impacts of marginalization and the difficulty of accessing formal opportunities. Finally, the text emphasizes the importance of support networks, inclusive public policies, and institutional practices committed to diversity, indicating ways to promote more welcoming and psychologically healthy work environments for transgender women.

Racial literacy and digital technologies: pedagogical possibilities in basic education

2026-02-10T12:51:15+01:00

Structural racism corresponds to a historical and social process that organizes and perpetuates racial inequalities within institutions and educational practices, manifesting in Basic Education through the marginalization of Black knowledge and the naturalization of school inequalities. In this context, racial literacy emerges as a central pedagogical approach for confronting racism, especially when articulated with the critical use of digital technologies. This study aims to analyze the pedagogical possibilities of integrating racial literacy and digital technologies in Basic Education. It is an integrative literature review with a qualitative approach, conducted in December 2025, based on searches in the SciELO database, CAPES Periodicals Portal, ERIC, and Brazilian governmental databases. Descriptors related to racial literacy, anti-racist education, digital technologies, basic education, and teacher education were used. At the end of the selection process, 19 studies were included, comprising 14 scientific articles, 5 normative documents, and international indexed journals. The evidence indicates that pedagogical practices that integrate racial literacy and digital technologies promote student protagonism, value Black identities, foster critical reading of racial discourses in digital environments, and integrate different literacies. Despite the pedagogical potential of these practices, their implementation remains limited due to the fragmented incorporation of educational policies, insufficient teacher training, and predominantly instrumental use of technologies. It can be inferred that the integration of racial literacy and digital technologies constitutes a promising pedagogical field for confronting structural racism, provided it is supported by pedagogical intentionality, continuous teacher training, and curricular integration.

When Data Become Decisions: The Real Challenge of Public Management in Education

2026-03-12T14:57:36+01:00

The article investigates the use of educational data in decision-making processes within public management in education, considering the challenges involved in transforming information into effective support for planning and institutional action. The research problem seeks to understand why the extensive production of data does not always result in well-informed decisions across education systems. The main objective of the study is to analyze how educational data have been addressed in academic research and how they contribute to guiding administrative and pedagogical choices. The theoretical framework is grounded in studies on educational management, evidence use, data governance, school leadership, and educational public policies. The study adopts an integrative literature review approach, analyzing national and international publications that discuss information systems, evidence-based decision-making, and public management. The results indicate that data become more meaningful when aligned with clear institutional structures, defined governance processes, and technical training for managers, enabling policy monitoring and the direction of educational actions. The contributions of the study show that strengthening decision-making depends on the integration of information, interpretation, and planning, promoting greater coherence in public policies and reinforcing evidence-informed educational management.

The Philosophy of Information and Artificial Intelligence – by Luciano Floridi

2026-03-13T19:12:18+01:00

This article presents a synthesis of the theories and works of Luciano Floridi. He is a well-known author in Europe, a naturalized British citizen, and a consultant to the European Union on AI regulations. In addition to this author, syntheses from other academics who engage with him theoretically and present differing interpretations of AI are also presented. A critical summary by the author of the review is also included. The text is justified by the need to present the theme of AI philosophy and digital ethics, and the topics recently discussed on these subjects. The result is an outline, a synthesis for a larger literature review for dissertations or theses. In general, the result of this synthesis presents considerable technical knowledge about information media but still a fragile ontological theory, that is, knowledge of the phenomenon and its relationship with human beings. In this context, in other works, the author presented a "drift" effect of human irresponsibility regarding technological advances and leaving the governance of our lives to chance.

The impacts of globalization on the world economy

2026-03-25T15:43:38+01:00

This work aimed to present how globalization has generated significant impacts on the world economy. Among these impacts, it is possible to highlight the strong influence on quality of life, communication, industry, and service provision. Considering these conditions, it can be stated that globalization has a direct effect on the behavior of the economy and on the way it has been evolving. This occurs because globalization has promoted important changes in the lifestyles of societies around the world, as well as in their ways of thinking. In order to better understand this context, the study also seeks to present the advantages and disadvantages that this process has brought to world economies. To achieve this objective, the research adopted a bibliographic approach with qualitative, descriptive, and exploratory characteristics, using the understanding of scholars on the subject to present the author’s perspective on the impacts of globalization on the world economy.

A new perspective on public internal control: a non-hierarchical approach grounded in axiological principle

2026-04-22T14:05:48+02:00

This capstone project investigates the role of internal control in preventing and combating workplace bullying in the Brazilian public service, focusing on promoting ethical governance and protecting civil servants' dignity. The research, based on bibliographic and documentary analysis, covers the period from 2019 to 2025, with an empirical data cutoff in February 2025, considering the availability of public reports and information from the Controladoria-Geral do Estado de Goiás (CGE/GO) and other control bodies. It analyzes the conceptual evolution of workplace bullying, the legal and jurisprudential framework, prevention and combat strategies, and the role of internal control as an agent of change. Emphasis is placed on humanized mechanisms, such as the Termo de Ajustamento de Conduta (TAC) and administrative mediation, in contrast to the rigidity of traditional Disciplinary Administrative Proceedings (PAD), which often cause additional suffering to civil servants. Data from CGE/GO reveals an increase in adherence to these consensual instruments, with a 38.4% growth in TACs in 2024 and the signing of 11 Termos Circunstanciados Administrativos (TCAs), indicating a trend towards more efficient and less costly resolution. It is concluded that internal control, by integrating organizational climate audits, psychosocial risk management, and ethical governance indicators, plays a crucial role in building a healthy and ethical work environment, essential for the efficiency and legitimacy of Public Administration.

Internal control in partnerships with social health organizations in the state of Goiás: a literature review on management contracts and collaboration agreements (2023-2025)

2026-04-22T16:12:29+02:00

This study aims to analyze the role of internal control in partnerships established between the State of Goiás and Social Health Organizations (OSS), within the context of the decentralization of public health policies in Brazil. These partnerships, formalized through management contracts and collaboration agreements, are part of the managerial public administration model, requiring effective monitoring and oversight mechanisms due to the involvement of public resources and the provision of essential services. The research adopts a qualitative approach, based on a literature review and analysis of the legislation applicable to the third sector and OSS. The results indicate that internal control constitutes a strategic instrument for verifying financial, documentary, and regulatory regularity, in addition to contributing to the prevention of irregularities and the evaluation of goal achievement. It is concluded that strengthening control mechanisms is fundamental to ensuring transparency, efficiency, and accountability in the management of health units operated by OSS in the State of Goiás.

A new perspective on public internal control: a non-hierarchical approach grounded in axiological principles

2026-04-22T16:24:22+02:00

Brazilian Public Administration has undergone a paradigmatic transition, evolving from bureaucratic and formal models toward managerial governance focused on efficiency and results. This study analyses the "new perspective" on Public Internal Control, grounded in the rejection of hierarchical subordination and the adoption of axiological precepts as pillars of administrative action. It investigates how neo constitutionalism and administrative commensalism have redefined the role of control, transforming it from a merely sanctioning function into a preventive, guiding instrument that guarantees fundamental rights. The methodology applied is characterized as bibliographical and documentary research, with a qualitative approach and a descriptive-interpretative nature. The structure of the text and academic rigor followed the guidelines of GONÇALVES (2015), ensuring clarity in writing and the necessary methodological foundation for interpreting the doctrinal and regulatory evolution of control in the contemporary scenario. The study concludes that the cooperative integration between internal and external control systems, combined with the use of technology and risk management, is indispensable for consolidating ethical and efficient public governance aimed at the effective realization of the public interest.