Perception of the federal government employees regarding the adherence to its internal control system based on the COSO methodology

Detalhes bibliográficos
Autor(a) principal: Soares, Francisca Cicera Vieira Costa
Data de Publicação: 2019
Outros Autores: Rodrigues Júnior, Manuel Salgueiro
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Controle (Online)
Texto Completo: https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/468
Resumo: This paper presents the perception of the federal government employees regarding the adherence to its internal control system based on the methodology from the Committee of Sponsoring Organizations of the Treadway Commission (COSO). The descriptive research carried out by the application of a questionnaire, based on the 17 principles of the COSO methodology, adapted to a Likert scale. Through the data collected, it verified that both components and principles have an average adherence level, except for principle of integrity and ethical values, which had a high adherence level. Broadly speaking, the perception of the adherence of the internal control system was considered average, with a level of 61%.
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spelling Perception of the federal government employees regarding the adherence to its internal control system based on the COSO methodologyPercepção dos servidores de uma autarquia federal quanto à aderência de seu sistema de controle interno baseado na metodologia COSOControle interno. Entidades públicas. Metodologia COSO.Internal control. Public Entities. COSO Methodology.This paper presents the perception of the federal government employees regarding the adherence to its internal control system based on the methodology from the Committee of Sponsoring Organizations of the Treadway Commission (COSO). The descriptive research carried out by the application of a questionnaire, based on the 17 principles of the COSO methodology, adapted to a Likert scale. Through the data collected, it verified that both components and principles have an average adherence level, except for principle of integrity and ethical values, which had a high adherence level. Broadly speaking, the perception of the adherence of the internal control system was considered average, with a level of 61%.Este artigo apresenta a percepção dos servidores de uma autarquia federal quanto à aderência de seu sistema de controle interno, tomando como base os princípios da metodologia proposta pelo Comitê das Organizações Patrocinadoras (COSO). A pesquisa descritiva foi realizada aplicando um questionário, a partir dos dezessete princípios da metodologia COSO, adaptado à escala Likert. Por meio dos dados levantados, constatou-se que os componentes e os princípios possuem nível de aderência médio, com exceção ao princípio voltado para a integridade e valores éticos, que teve nível de aderência alto. Em termos gerais, a percepção da aderência do sistema de controle interno da entidade aos princípios propostos pelo COSO foi considerada média, com um patamar de 61%.Tribunal de Contas do Estado do Ceará2019-08-07info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado pelos paresapplication/pdfhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/46810.32586/rcda.v17i1.468Revista Controle - Doutrina e Artigos; v. 17 n. 1 (2019); 225-2512525-33871980-086X10.32586/rcda.v17i1reponame:Revista Controle (Online)instname:Tribunal de Contas do Estado do Ceará (TCCE)instacron:TC_CEporhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/468/445Copyright (c) 2019 Revista Controle - Doutrina e Artigosinfo:eu-repo/semantics/openAccessSoares, Francisca Cicera Vieira CostaRodrigues Júnior, Manuel Salgueiro2019-11-25T17:56:01Zoai:ojs.revistacontrole.tce.ce.gov.br:article/468Revistahttps://revistacontrole.tce.ce.gov.br/index.php/RCDAPUBhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/oairevistacontrole@tce.ce.gov.br || josimar.batista@tce.ce.gov.br2525-33871980-086Xopendoar:2019-11-25T17:56:01Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)false
dc.title.none.fl_str_mv Perception of the federal government employees regarding the adherence to its internal control system based on the COSO methodology
Percepção dos servidores de uma autarquia federal quanto à aderência de seu sistema de controle interno baseado na metodologia COSO
title Perception of the federal government employees regarding the adherence to its internal control system based on the COSO methodology
spellingShingle Perception of the federal government employees regarding the adherence to its internal control system based on the COSO methodology
Soares, Francisca Cicera Vieira Costa
Controle interno. Entidades públicas. Metodologia COSO.
Internal control. Public Entities. COSO Methodology.
title_short Perception of the federal government employees regarding the adherence to its internal control system based on the COSO methodology
title_full Perception of the federal government employees regarding the adherence to its internal control system based on the COSO methodology
title_fullStr Perception of the federal government employees regarding the adherence to its internal control system based on the COSO methodology
title_full_unstemmed Perception of the federal government employees regarding the adherence to its internal control system based on the COSO methodology
title_sort Perception of the federal government employees regarding the adherence to its internal control system based on the COSO methodology
author Soares, Francisca Cicera Vieira Costa
author_facet Soares, Francisca Cicera Vieira Costa
Rodrigues Júnior, Manuel Salgueiro
author_role author
author2 Rodrigues Júnior, Manuel Salgueiro
author2_role author
dc.contributor.author.fl_str_mv Soares, Francisca Cicera Vieira Costa
Rodrigues Júnior, Manuel Salgueiro
dc.subject.por.fl_str_mv Controle interno. Entidades públicas. Metodologia COSO.
Internal control. Public Entities. COSO Methodology.
topic Controle interno. Entidades públicas. Metodologia COSO.
Internal control. Public Entities. COSO Methodology.
description This paper presents the perception of the federal government employees regarding the adherence to its internal control system based on the methodology from the Committee of Sponsoring Organizations of the Treadway Commission (COSO). The descriptive research carried out by the application of a questionnaire, based on the 17 principles of the COSO methodology, adapted to a Likert scale. Through the data collected, it verified that both components and principles have an average adherence level, except for principle of integrity and ethical values, which had a high adherence level. Broadly speaking, the perception of the adherence of the internal control system was considered average, with a level of 61%.
publishDate 2019
dc.date.none.fl_str_mv 2019-08-07
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado pelos pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/468
10.32586/rcda.v17i1.468
url https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/468
identifier_str_mv 10.32586/rcda.v17i1.468
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/468/445
dc.rights.driver.fl_str_mv Copyright (c) 2019 Revista Controle - Doutrina e Artigos
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2019 Revista Controle - Doutrina e Artigos
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Tribunal de Contas do Estado do Ceará
publisher.none.fl_str_mv Tribunal de Contas do Estado do Ceará
dc.source.none.fl_str_mv Revista Controle - Doutrina e Artigos; v. 17 n. 1 (2019); 225-251
2525-3387
1980-086X
10.32586/rcda.v17i1
reponame:Revista Controle (Online)
instname:Tribunal de Contas do Estado do Ceará (TCCE)
instacron:TC_CE
instname_str Tribunal de Contas do Estado do Ceará (TCCE)
instacron_str TC_CE
institution TC_CE
reponame_str Revista Controle (Online)
collection Revista Controle (Online)
repository.name.fl_str_mv Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)
repository.mail.fl_str_mv revistacontrole@tce.ce.gov.br || josimar.batista@tce.ce.gov.br
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