Essential internal control: evidence from the executive branch of the State of Ceará

Purpose This article aims to identify management practices that evidence how internal control have been considered essential, from the edition of State Constitutional Amendment no. 75 2012, within public administration executive branch Ceará, during period 2012–2021. Design/methodology/approach The study relates identified COSO (The Committee Sponsoring Organizations) methodology “Internal Environment” component categories. research is classified as basic, exploratory and bibliographic, on theme in scientific articles published between 2015 2021, documental, carried out through official documents, including 27 Brazilian constitutions. Findings Existence corroborate essentiality Ceará. Research limitations/implications limited evidencing implemented not evaluating them their quality. Practical implications Contributions constitutional-legal bases for other Federation States. Social Possibility introducing into various branches knowledge, such political science contributing organizations implement policies with proper application resources benefit society. Originality/value originality demonstrating acts performed by branch, based which did become a dead letter law, enabling states federation do same.