Controles internos no 3º Setor: framework proposto para a Casa Durval Paiva

This interventionist research proposed an internal controls framework to assist in solving management problems at Casa Durval Paiva-RN, a 3rd sector organization. The research took place in four stages: a) structural diagnosis, objectives, difficulties and management problems; b) the search for similar studies; c) planning and application of proposed framework, and: d) result´s valuation from the perspective of the managers. According to the managers, the framework brought short- and long-term benefits: I) management problems were confirmed during control´s setting and coincide with the perception of the stakeholders; II) proposed procedures were in line with Casa´s objectives. They are easy to understand, implement, monitor and don´t affect their daily routine; III) framework´s objectives are aligned with Casa´s objectives but face resistance from company employees, thus training and awareness were suggested for effectiveness in controls and activities. The results indicate that the framework contributed to solve and mitigate management problems and Casa´s management. Also corroborate with previous researches on the need of management tools for 3rd sector´s management, as well as social relevance of these organizations, that go beyond filling the gaps for the State.