Sistema de controle interno: um estudo na Controladoria Geral do Estado da Paraíba

Abstract

The present study aimed to analyze whether the principles and standards of internal controls are being used correctly within state public entities. The research in question was classified as qualitative. As for data collection and treatment, methodological studies by Costa (2019), Santos (2016) and Teixeira (2008) were used as a basis, where there were analyzes regarding risk and control management and internal control in a public organization, as well as their importance in the management of the entity. In Section 4, in the analysis of results, it was found that a significant number of 31 respondents were received through a questionnaire, within the perspective that Internal Control is practiced properly within a public administration body, the questions were related to the rules governing the Committee of Sponsoring Organizations of the Treadway Commission (COSO) 2017, as well as the lines of defense, which are part of the Internal Control Primer of the Court of Auditors of the State of Paraíba. The results obtained from the present research were as follows: with regard to control activities, it can be said that, information on management, rules and control guidelines are disclosed to most employees of the agency, there is generally a segregation of functions , reconciliation, analysis of reports, manual of policies and procedures in each sector, as it was also observed that the majority of respondents do not have in-depth knowledge regarding the components and principles of the 2017 Integrated Framework, highlighting to the three components of the COSO structure - Risk and Culture Governance, Strategy and definition of objectives and Performance, discussed in section 4.3 in the comparative analysis.