UNIDADES DE CONTROLE INTERNO DOS MUNICÍPIOS BRASILEIROS: ANÁLISE SOB A ÓTICA DO COSO II

Abstract

The aim of this study was to determine which findings in reports issued by the Internal Control Units in the municipalities are related to the guidelines of the COSO II (of Sponsoring Organizations of the Treadway Commission's Committee). For this, we carried out both qualitative and documentary researches, and the content analysis was selected as a technique to evaluate the information of internal control reports. Data collection occurred in two phases: the first step performed a search on the reports published in the institutional websites of municipalities, and the second by requiring reports to the Audit Courts of the States (TCEs) and municipalities (TCMs). The sample consisted of 38 municipalities and 60 reports of internal control. For the data analysis it was used the software for the Lexical Analysis Context of a Text Segment Set (Alceste), version 2012 Plus. The results indicated that most of the observations made in this study were associated with prospect related control procedures (22.3%) and risk assessment (21.8%). This result showed greater disclosure of internal control procedures and risk assessment management in reports when compared to the other prospects response to risk (2.9%), information and communication (1%) and monitoring (7%). Thus, findings indicate that few report characterized the monitoring of their internal control systems or have taken actions to reduce the risks in the performance of activities, together with a flow of information restricted to disclosure of accountability. Finally, it was observed that the control carried out by the municipalities included in the sample was associated with requirements or standards were implemented in order to achieve budget and financial goals without the guidelines of the COSO II. (English) [ABSTRACT FROM AUTHOR]