Controle interno: uma análise da percepção da Central de Compras do Estado da Paraíba segundo o Framework COSO

Abstract

The present work aimed to identify the perception of the servers and the board of the Purchasing Center of the State of Paraíba regarding the level of adherence to the internal control components of the COSO ERM framework. The internal control systems in public bodies are fundamental instruments to guarantee greater security to organizational processes, however, it is necessary to advance in understanding the perception of public management regarding its internal controls. Thus, the research was characterized in a case study by analyzing the Purchasing Center of the State of Paraíba, through the application of a questionnaire, as well as by conducting a semi-structured interview with operational staff and senior management of this department. The results showed that the internal control practices carried out in the Purchasing Center are mostly in line with the COSO ERM model, as the perception of the analyzed groups, the highest levels of adherence were concentrated in the components of strategy and definition of objectives and review and even from the results it was possible to notice divergences about the performance component. This research contributed to the survey of the discussion on internal control in the local public sphere, as well as it made it possible to identify the perception of the employees of the Purchasing Center of the State of Paraíba regarding the levels of adherence of their internal control practices according to the COSO ERM model and so through the results found, think of alternatives for the adoption of new organizational structures in order to strengthen the security of public procurement processes.