Controle interno na perspectiva do Framework COSO ERM: um estudo na Universidade Federal de Campina Grande.

Abstract

The aim of this research was to evaluate the similarity degree of internal control system of a university with the requirements established by COSO ERM framework. This is recognized worldwide and recommended to search an effective internal control system based on risk management. The research is characterized, as the typology, by to be descriptive and exploratory, having qualitative approach. The sample is composed by 101 workers that play managerial positions in the institution. Information derived from the analysis of these eight COSO ERM components was collected through questionnaires. The result, based on the evaluation of each component (composed by 1 to 10 answers), showed that the Internal Environment and the Information and Communication were the most aligned items, presenting, respectively, 73% and 70% agreement in the UFCG managers view. The less aligned components were the Risk Assessment and Monitoring, presenting both an agreement percentage of 62%. UFCG internal control system, generally, is aligned in 66.75% with the framework in question and the presence of eight components in its internal control system is observed. Therefore, the result indicates that in the institution internal control there is the presence of risk management, which will provide a better quality of administration.