Procedimentos de controle interno utilizados em organização militar: uma estudo comparativo entre as práticas de controle utilizada em um órgão da Marinha e o modelo COSO I

Abstract

This work Completion of course has aimed to highlight the internal control activities of a public agency, through a comparison between the characteristics of the internal control system with the widespread concept by reference I COSO model, evaluating the importance attached to the control inmate at the Port Authority of Paraíba and presenting the similarities and differences with the guidelines prescribed in the model in question. The method used to conduct the study was a case study because it was conducted within the Port Captaincy of Paraíba, with a questionnaire closed on a five-point Likert scale questions, such visits were also undertaken at the premises, was also classified as documentary research through consultations with the observation of laws and practices adopted by the unit. For data analysis an assessment tool appropriate to the reality of the entity, then to internal control was prepared with the support of this tool, check the level of harmonization. The data were treated and worked, in order to arrive at the answer of the question:. "What is the level of harmonization between operating internal control procedures used in the Port Authority of Paraíba, and the reference model COSO I" From the data analysis it was concluded that the level of harmonization is 70.95%. Given the verifications of the Port Authority of Paraíba has a good level of harmonization when compared, for example, the level of harmonization found by Silva (2009) in previous research, with a minimum of 27.7% and a maximum of 77.8% for the study of 37 municipalities in Pernambuco. Still taking as a parameter for this analysis the thermometer structuring Silva (2009), it is possible to consider the level of harmonization of the captaincy as high as it is between the limits, exceeding 7.00.