O ambiente de controle nas universidades federais da Região Nordeste do Brasil.

Abstract

This paper aims to present the analysis of the results of the control environment component of the internal controls of the Federal Universities of the Northeast Region of Brazil, from the perspective of the model issued by the Committee of Sponsoring Organization (COSO). The method consisted of analysis of the 2010 management reports of the fourteen Federal Universities of the Northeast region. It was concluded that the Control Environment of the studied universities is, from the perspective of the COSO model, not very efficient. Most do not fully rely on delegations of authority and competence; does not clearly define responsibilities; internal communications are not efficient and adequate; there is almost no formal code of ethics and standard operating procedures and instructions placed in formal documents.