2447-4193 2447-4193 S2447-41932020000200622 10.21573/vol36n22020.101223 Brasil Brasil Brasil 00 05 2020 00 05 2020 36 2 622 648

2005 25 3 3 493-503 2001 BRASIL 2008 BRASIL TRIBUNAL DE CONTAS DA UNIÃO 2015 2010 7 4 4 21-42 2012 I 3 2012 9 2 2 147-61 2005 7 2009 6 2006 55-61 2001 17 1 1 37-62 ITGI IT Governance Institute 2007 CobiT 4 2009 76 5 5 678-87 2005 25 2011 25 2 2 145-69 2016 22 1 1 134-65 2014 21 1 1 46-76 2012 22 3 3 612-24 2005 15 3 3 185-202 2008 6 2013 15 2007 25-38 2013 14 10 10 151-74 2004 2004 4 2 2 1-16 2002 1999 16 1 1 58-70 SIOP Sistema Integrado de Planejamento e Orçamento 2017 2000 2 40-3 2006 1-10 2006 2004