Internal control environment evaluation by means of maturity model in government organizations
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Data de Publicação: | 2018 |
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Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Contextus (Fortaleza. Online) |
Texto Completo: | http://periodicos.ufc.br/contextus/article/view/33168 |
Resumo: | This work aimed to evaluate how mature the internal control environment is in governmental organizations. A maturity model was developed based on the principles of COSO (2013a), being structured into four levels of maturity: incipient, initial, developing and established. The model was assessed by judges (COY; DIXON, 2004) and tested in three governmental organizations by means of multiple-case studies. Just as indicated by results, one of the entities reached the initial maturity level, while the others reached the developing maturity level. Overall, the three organizations revealed incipience as to the maturity of the control environment, especially in spreading ethical standards and in due diligence and competency requirements for the governing body. Finally, the study points out, in a comparative way, aspects necessary to improve the internal control environment structures of each organization and can be useful to the respective managers and control bodies. |
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Internal control environment evaluation by means of maturity model in government organizationsEvaluación de entorno de control interno por medio de modelo de madurez en organizaciones de gobiernoAvaliação do ambiente de controle interno por meio de modelo de maturidade em organizações governamentaisControl environmentMaturity modelPublic AdministrationINCRAMAPACONAB.Entorno de controlModelo de madurezAdministración publicaINCRAMAPACONAB.Ambiente de controleModelo de maturidadeAdministração públicaINCRAMAPACONAB.This work aimed to evaluate how mature the internal control environment is in governmental organizations. A maturity model was developed based on the principles of COSO (2013a), being structured into four levels of maturity: incipient, initial, developing and established. The model was assessed by judges (COY; DIXON, 2004) and tested in three governmental organizations by means of multiple-case studies. Just as indicated by results, one of the entities reached the initial maturity level, while the others reached the developing maturity level. Overall, the three organizations revealed incipience as to the maturity of the control environment, especially in spreading ethical standards and in due diligence and competency requirements for the governing body. Finally, the study points out, in a comparative way, aspects necessary to improve the internal control environment structures of each organization and can be useful to the respective managers and control bodies.El objetivo del trabajo fue evaluar la madurez del entorno de control interno en organizaciones gubernamentales. Se desarrolló un modelo de madurez sostenido en principios del COSO (2013a) y estructurado en cuatro niveles de madurez: incipiente, inicial, en desarrollo y establecido. El modelo fue evaluado por jueces (COY; DIXON, 2004) y se probó en tres organizaciones gubernamentales por estudio de casos múltiples. Los resultados apuntan que una entidad alcanzó el nivel de madurez inicial, mientras que las demás, el nivel de madurez en desarrollo. En total, las tres organizaciones revelaron incipiente madurez del entorno de control, en especial en diseminación de códigos de ética y en debida diligencia y requisitos de competencia para el consejo de administración. Por último, el estudio apunta de forma comparada aspectos necesarios para mejorar las estructuras de entorno de control de cada organización, pudiendo ser útil a los respectivos gestores y órganos de control.O objetivo do trabalho foi avaliar a maturidade do ambiente de controle interno em organizações governamentais. Foi desenvolvido um modelo de maturidade sustentado nos princípios do COSO (2013a) estruturado em quatro níveis de maturidade: incipiente, inicial, em formação e estabelecido. O modelo foi avaliado por juízes (COY; DIXON, 2004) e testado em três organizações governamentais por meio de estudo de casos múltiplos. Os resultados apontaram que uma das entidades alcançou o nível de maturidade inicial, enquanto as demais, o nível de maturidade em formação. No todo, as três organizações revelaram incipiência quanto à maturidade do ambiente de controle, especialmente na disseminação de padrões de ética e na investigação de vida pregressa e requisitos de competência para o corpo diretivo. Por fim, o estudo apontou de forma comparada aspectos necessários para melhoria das estruturas do ambiente de controle interno de cada organização, podendo ser útil aos respectivos gestores e órgãos de controle.FEAAC/UFC2018-07-25info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPesquisa Empírica de Campoapplication/pdfapplication/vnd.openxmlformats-officedocument.wordprocessingml.documentapplication/ziphttp://periodicos.ufc.br/contextus/article/view/3316810.19094/contextus.v16i2.1064Contextus - Contemporary Journal of Economics and Management; Vol 16 No 2: mai/ago 2018; 146-185Contextus – Revista Contemporánea de Economía y Gestión; Vol. 16 Núm. 2: mai/ago 2018; 146-185Contextus – Revista Contemporânea de Economia e Gestão; v. 16 n. 2: mai/ago 2018; 146-1852178-92581678-2089reponame:Contextus (Fortaleza. Online)instname:Universidade Federal do Ceará (UFC)instacron:UFCporhttp://periodicos.ufc.br/contextus/article/view/33168/73226http://periodicos.ufc.br/contextus/article/view/33168/98516http://periodicos.ufc.br/contextus/article/view/33168/166023http://periodicos.ufc.br/contextus/article/view/33168/166024http://periodicos.ufc.br/contextus/article/view/33168/166025http://periodicos.ufc.br/contextus/article/view/33168/166026Copyright (c) 2018 Revista: apenas para a 1a. publicaçãohttps://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessCapovilla, Ricardo AugustoGonçalves, Rodrigo de Souza2021-11-20T14:56:49Zoai:periodicos.ufc:article/33168Revistahttp://periodicos.ufc.br/contextusPUBhttp://periodicos.ufc.br/contextus/oairevistacontextus@ufc.br2178-92581678-2089opendoar:2021-11-20T14:56:49Contextus (Fortaleza. Online) - Universidade Federal do Ceará (UFC)false |
dc.title.none.fl_str_mv |
Internal control environment evaluation by means of maturity model in government organizations Evaluación de entorno de control interno por medio de modelo de madurez en organizaciones de gobierno Avaliação do ambiente de controle interno por meio de modelo de maturidade em organizações governamentais |
title |
Internal control environment evaluation by means of maturity model in government organizations |
spellingShingle |
Internal control environment evaluation by means of maturity model in government organizations Capovilla, Ricardo Augusto Control environment Maturity model Public Administration INCRA MAPA CONAB. Entorno de control Modelo de madurez Administración publica INCRA MAPA CONAB. Ambiente de controle Modelo de maturidade Administração pública INCRA MAPA CONAB. |
title_short |
Internal control environment evaluation by means of maturity model in government organizations |
title_full |
Internal control environment evaluation by means of maturity model in government organizations |
title_fullStr |
Internal control environment evaluation by means of maturity model in government organizations |
title_full_unstemmed |
Internal control environment evaluation by means of maturity model in government organizations |
title_sort |
Internal control environment evaluation by means of maturity model in government organizations |
author |
Capovilla, Ricardo Augusto |
author_facet |
Capovilla, Ricardo Augusto Gonçalves, Rodrigo de Souza |
author_role |
author |
author2 |
Gonçalves, Rodrigo de Souza |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Capovilla, Ricardo Augusto Gonçalves, Rodrigo de Souza |
dc.subject.por.fl_str_mv |
Control environment Maturity model Public Administration INCRA MAPA CONAB. Entorno de control Modelo de madurez Administración publica INCRA MAPA CONAB. Ambiente de controle Modelo de maturidade Administração pública INCRA MAPA CONAB. |
topic |
Control environment Maturity model Public Administration INCRA MAPA CONAB. Entorno de control Modelo de madurez Administración publica INCRA MAPA CONAB. Ambiente de controle Modelo de maturidade Administração pública INCRA MAPA CONAB. |
description |
This work aimed to evaluate how mature the internal control environment is in governmental organizations. A maturity model was developed based on the principles of COSO (2013a), being structured into four levels of maturity: incipient, initial, developing and established. The model was assessed by judges (COY; DIXON, 2004) and tested in three governmental organizations by means of multiple-case studies. Just as indicated by results, one of the entities reached the initial maturity level, while the others reached the developing maturity level. Overall, the three organizations revealed incipience as to the maturity of the control environment, especially in spreading ethical standards and in due diligence and competency requirements for the governing body. Finally, the study points out, in a comparative way, aspects necessary to improve the internal control environment structures of each organization and can be useful to the respective managers and control bodies. |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018-07-25 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Pesquisa Empírica de Campo |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://periodicos.ufc.br/contextus/article/view/33168 10.19094/contextus.v16i2.1064 |
url |
http://periodicos.ufc.br/contextus/article/view/33168 |
identifier_str_mv |
10.19094/contextus.v16i2.1064 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
http://periodicos.ufc.br/contextus/article/view/33168/73226 http://periodicos.ufc.br/contextus/article/view/33168/98516 http://periodicos.ufc.br/contextus/article/view/33168/166023 http://periodicos.ufc.br/contextus/article/view/33168/166024 http://periodicos.ufc.br/contextus/article/view/33168/166025 http://periodicos.ufc.br/contextus/article/view/33168/166026 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2018 Revista: apenas para a 1a. publicação https://creativecommons.org/licenses/by-nc/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2018 Revista: apenas para a 1a. publicação https://creativecommons.org/licenses/by-nc/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/vnd.openxmlformats-officedocument.wordprocessingml.document application/zip |
dc.publisher.none.fl_str_mv |
FEAAC/UFC |
publisher.none.fl_str_mv |
FEAAC/UFC |
dc.source.none.fl_str_mv |
Contextus - Contemporary Journal of Economics and Management; Vol 16 No 2: mai/ago 2018; 146-185 Contextus – Revista Contemporánea de Economía y Gestión; Vol. 16 Núm. 2: mai/ago 2018; 146-185 Contextus – Revista Contemporânea de Economia e Gestão; v. 16 n. 2: mai/ago 2018; 146-185 2178-9258 1678-2089 reponame:Contextus (Fortaleza. Online) instname:Universidade Federal do Ceará (UFC) instacron:UFC |
instname_str |
Universidade Federal do Ceará (UFC) |
instacron_str |
UFC |
institution |
UFC |
reponame_str |
Contextus (Fortaleza. Online) |
collection |
Contextus (Fortaleza. Online) |
repository.name.fl_str_mv |
Contextus (Fortaleza. Online) - Universidade Federal do Ceará (UFC) |
repository.mail.fl_str_mv |
revistacontextus@ufc.br |
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1798045753127469056 |