INTERNAL CONTROLS IN THE PUBLIC SECTOR IN THE LIGHT OF THE COSO FRAMEWORK: THE CASE OF THE PURCHASE DEPARTAMENT OF THE BRAZILIAN NAVY
Autor(a) principal: | |
---|---|
Data de Publicação: | 2015 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | ConTexto |
Texto Completo: | https://seer.ufrgs.br/index.php/ConTexto/article/view/46627 |
Resumo: | In the search for better performance standards in the public sector, the Brazilian Court of Auditors (Tribunal de Contas da União) has proposed a model for internal control evaluation that is quite similar to the integrated internal control framework developed by the Committe of Sponsoring Organizations of the Treadway Commission (COSO report), which is the reference adopted in the private sector for internal control. The aim of this study is to evaluate the level of theoretical and practical harmonization of internal control procedures appointed as indispensable in the literature about COSO I and the internalcontrol procedures adopted by the Purchase Department of the Brazilian Navy. It was undertaken an exploratory s research, with qualitative approach, that used the case study as methodological procedure. Besides documental research, data was collected through semi-structured interviews and questionnaires. Results indicated that, in what concerns theoretical harmonization, the documents analyzed approach the “control environmental” and “control procedure” conceptual dimensions of COSO I , although in a superficial way. In the practical harmonization analysis, it was identified a great valorization of aspects related to integrity and to ethical values, as preconized in the model. On the hand, there were also observed many divergences in the five dimensions of the internal control structure of COSO I. The differences identified reinforce the need to analyze the applicability of reference models in the organizational context, observing its particularities and specificities. |
id |
UFRGS-23_d99f356a906fb9a1a9ac622345e8df61 |
---|---|
oai_identifier_str |
oai:seer.ufrgs.br:article/46627 |
network_acronym_str |
UFRGS-23 |
network_name_str |
ConTexto |
repository_id_str |
|
spelling |
INTERNAL CONTROLS IN THE PUBLIC SECTOR IN THE LIGHT OF THE COSO FRAMEWORK: THE CASE OF THE PURCHASE DEPARTAMENT OF THE BRAZILIAN NAVYCONTROLES INTERNOS NO SETOR PÚBLICO À LUZ DA ESTRUTURA DO COSO: O CASO DE UM ÓRGÃO DE COMPRA DA MARINHA DO BRASILInternal ControlsPublic ManagementCOSOControles InternosGestão PúblicaCOSO.In the search for better performance standards in the public sector, the Brazilian Court of Auditors (Tribunal de Contas da União) has proposed a model for internal control evaluation that is quite similar to the integrated internal control framework developed by the Committe of Sponsoring Organizations of the Treadway Commission (COSO report), which is the reference adopted in the private sector for internal control. The aim of this study is to evaluate the level of theoretical and practical harmonization of internal control procedures appointed as indispensable in the literature about COSO I and the internalcontrol procedures adopted by the Purchase Department of the Brazilian Navy. It was undertaken an exploratory s research, with qualitative approach, that used the case study as methodological procedure. Besides documental research, data was collected through semi-structured interviews and questionnaires. Results indicated that, in what concerns theoretical harmonization, the documents analyzed approach the “control environmental” and “control procedure” conceptual dimensions of COSO I , although in a superficial way. In the practical harmonization analysis, it was identified a great valorization of aspects related to integrity and to ethical values, as preconized in the model. On the hand, there were also observed many divergences in the five dimensions of the internal control structure of COSO I. The differences identified reinforce the need to analyze the applicability of reference models in the organizational context, observing its particularities and specificities.Na busca por melhores padrões de desempenho no setor público, o Tribunal de Contas da União (TCU) propôs uma forma de avaliação de controle internos que possui bastante semelhança com a estrutura integrada de controle interno desenvolvida a partir do relatório do Committe Of Sponsoring Organizations of the Treadway Commission (COSO), referência adotada pelas companhias em matéria de controles internos no setor privado. O objetivo deste estudo reside na apuração do nível de harmonização teórica e prática entre os procedimentos de controle interno apontados como indispensáveis pela literatura do COSO I e os procedimentos de controle adotados pelo Departamento de Aquisição de um Órgão de Compra da Marinha do Brasil. Foi realizada uma pesquisa exploratória, de natureza qualitativa, que utilizou como procedimento metodológico o estudo de caso. Além da pesquisa documental, os dados foram coletados através de entrevistas semi-estruturadas e questionários. Os resultados indicaram que, com relação à harmonização teórica, os documentos analisados aproximam-se da base conceitual do COSO I nas dimensões “ambiente de controle” e “procedimentos de controle”, embora de maneira muito superficial. Na harmonização prática, identificou-se uma grande valorização dos aspectos relacionados com a integridade e com os valores éticos, indo ao encontro do que é preconizado pelo modelo. Por outro lado, também foram observados afastamentos em relação às cinco dimensões da estrutura de controle interno do COSO I. As divergências encontradas reforçam a necessidade de se analisar a aplicabilidade dos modelos de referência no contexto organizacional, observando suas particularidades e especificidades.UFRGS2015-09-24info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/46627ConTexto - Contabilidade em Texto; v. 15 n. 30 (2015): Maio/Ago. 20152175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/46627/pdf_52Wanderley, Carlos Alexandre NascimentoFonseca, Ana Carolina Pimentel Duarte daPaula, Helmut Alexandre deinfo:eu-repo/semantics/openAccess2015-09-25T02:49:53Zoai:seer.ufrgs.br:article/46627Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2015-09-25T02:49:53ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.none.fl_str_mv |
INTERNAL CONTROLS IN THE PUBLIC SECTOR IN THE LIGHT OF THE COSO FRAMEWORK: THE CASE OF THE PURCHASE DEPARTAMENT OF THE BRAZILIAN NAVY CONTROLES INTERNOS NO SETOR PÚBLICO À LUZ DA ESTRUTURA DO COSO: O CASO DE UM ÓRGÃO DE COMPRA DA MARINHA DO BRASIL |
title |
INTERNAL CONTROLS IN THE PUBLIC SECTOR IN THE LIGHT OF THE COSO FRAMEWORK: THE CASE OF THE PURCHASE DEPARTAMENT OF THE BRAZILIAN NAVY |
spellingShingle |
INTERNAL CONTROLS IN THE PUBLIC SECTOR IN THE LIGHT OF THE COSO FRAMEWORK: THE CASE OF THE PURCHASE DEPARTAMENT OF THE BRAZILIAN NAVY Wanderley, Carlos Alexandre Nascimento Internal Controls Public Management COSO Controles Internos Gestão Pública COSO. |
title_short |
INTERNAL CONTROLS IN THE PUBLIC SECTOR IN THE LIGHT OF THE COSO FRAMEWORK: THE CASE OF THE PURCHASE DEPARTAMENT OF THE BRAZILIAN NAVY |
title_full |
INTERNAL CONTROLS IN THE PUBLIC SECTOR IN THE LIGHT OF THE COSO FRAMEWORK: THE CASE OF THE PURCHASE DEPARTAMENT OF THE BRAZILIAN NAVY |
title_fullStr |
INTERNAL CONTROLS IN THE PUBLIC SECTOR IN THE LIGHT OF THE COSO FRAMEWORK: THE CASE OF THE PURCHASE DEPARTAMENT OF THE BRAZILIAN NAVY |
title_full_unstemmed |
INTERNAL CONTROLS IN THE PUBLIC SECTOR IN THE LIGHT OF THE COSO FRAMEWORK: THE CASE OF THE PURCHASE DEPARTAMENT OF THE BRAZILIAN NAVY |
title_sort |
INTERNAL CONTROLS IN THE PUBLIC SECTOR IN THE LIGHT OF THE COSO FRAMEWORK: THE CASE OF THE PURCHASE DEPARTAMENT OF THE BRAZILIAN NAVY |
author |
Wanderley, Carlos Alexandre Nascimento |
author_facet |
Wanderley, Carlos Alexandre Nascimento Fonseca, Ana Carolina Pimentel Duarte da Paula, Helmut Alexandre de |
author_role |
author |
author2 |
Fonseca, Ana Carolina Pimentel Duarte da Paula, Helmut Alexandre de |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Wanderley, Carlos Alexandre Nascimento Fonseca, Ana Carolina Pimentel Duarte da Paula, Helmut Alexandre de |
dc.subject.por.fl_str_mv |
Internal Controls Public Management COSO Controles Internos Gestão Pública COSO. |
topic |
Internal Controls Public Management COSO Controles Internos Gestão Pública COSO. |
description |
In the search for better performance standards in the public sector, the Brazilian Court of Auditors (Tribunal de Contas da União) has proposed a model for internal control evaluation that is quite similar to the integrated internal control framework developed by the Committe of Sponsoring Organizations of the Treadway Commission (COSO report), which is the reference adopted in the private sector for internal control. The aim of this study is to evaluate the level of theoretical and practical harmonization of internal control procedures appointed as indispensable in the literature about COSO I and the internalcontrol procedures adopted by the Purchase Department of the Brazilian Navy. It was undertaken an exploratory s research, with qualitative approach, that used the case study as methodological procedure. Besides documental research, data was collected through semi-structured interviews and questionnaires. Results indicated that, in what concerns theoretical harmonization, the documents analyzed approach the “control environmental” and “control procedure” conceptual dimensions of COSO I , although in a superficial way. In the practical harmonization analysis, it was identified a great valorization of aspects related to integrity and to ethical values, as preconized in the model. On the hand, there were also observed many divergences in the five dimensions of the internal control structure of COSO I. The differences identified reinforce the need to analyze the applicability of reference models in the organizational context, observing its particularities and specificities. |
publishDate |
2015 |
dc.date.none.fl_str_mv |
2015-09-24 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/46627 |
url |
https://seer.ufrgs.br/index.php/ConTexto/article/view/46627 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/46627/pdf_52 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
UFRGS |
publisher.none.fl_str_mv |
UFRGS |
dc.source.none.fl_str_mv |
ConTexto - Contabilidade em Texto; v. 15 n. 30 (2015): Maio/Ago. 2015 2175-8751 1676-6016 reponame:ConTexto instname:Universidade Federal do Rio Grande do Sul (UFRGS) instacron:UFRGS |
instname_str |
Universidade Federal do Rio Grande do Sul (UFRGS) |
instacron_str |
UFRGS |
institution |
UFRGS |
reponame_str |
ConTexto |
collection |
ConTexto |
repository.name.fl_str_mv |
ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS) |
repository.mail.fl_str_mv |
fernanda.momo@ufrgs.br||contexto@ufrgs.br |
_version_ |
1799766349784809472 |