Controle interno na administração pública: estudo em uma instituição pública de ensino superior da cidade de João Pessoa

Abstract

The present work was developed with the objective of check the functioning of the internal control system of a higher education institution located in João Pessoa, Paraíba. To achieve this objective, was using a questionnaire adapted from the study by Teixeira (2008). The questionnaire was applied to the servers of the Internal Audit Coordination (Audin) of the researched institution, in order to analyze the perceptions and the level of knowledge about the institution's internal control system from the perspective of the five components of COSO. The results obtained were satisfactory, which made it possible to verify if the Internal Audit Coordination (Audin) servers have an acceptable level of knowledge about the internal control system used in the institution, besides demonstrating knowledge about the perspectives and components of COSO. It was also possible to verify, through the answers that the servers indicated in the questionnaire, that there are doubts among them about some control procedures adopted by the institution.