PUBLIC MANAGEMENT IN BRAZILIAN ENTITIES: ADEQUACY OF INTERNAL CONTROL PROCEDURES TO COSO/INTOSAI STANDARDS

Abstract

This study aimed to identify by means of self-assessment of the Public Administration Direct the Federal Executive Power, the perception of their managers about how their internal control systems have been used to achieve the institutional goals, with reference to the components of internal control COSO/ INTOSAI. It sought to answer if the Direct Public Administration of the Federal Executive Power, as the perception of their managers, has used internal controls as a tool to improve their performance and meet their corporate objectives. This research is the descriptive type, with documentary data collection occurred through management reports delivered to the accountability of the year 2011 to the Court of Audit (TCU) by 382 public institutions of direct administration of the federal executive branch, these documents contain a questionnaire consisting of 30 assertions that evaluate the perception of these units and the structure of its internal controls, on a scale ranging from 1 to 5. After structuring of the data, applied confirmatory factor analysis to verify that the assertions were able to measure the constructs (control components), since data analysis was made through descriptive statistics. The results showed that the institutions of direct administration of the federal executive branch do not fully utilize internal controls as a tool to improve their performance and achieve their institutional goals.