Informação e comunicação dos controles internos das universidades federais do Nordeste do Brasil

Abstract

This paper presents the results of the information and communication of the internal controls of the Federal Universities of the Northeast 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, among others, that the information available from these universities is not very appropriate, timely, up-to-date, accurate and accessible, thus provoking an unsatisfactory quality to allow the manager to make the appropriate decisions.