Um estudo sobre controles internos no setor público, à luz da estrutura do COSO: o caso de uma organização militar da Marinha do Brasil

Abstract

Internal controls are seen as one of the indispensa ble instruments of governance, by providing an improved effectiveness and efficiency in conducting business. Among the various methods of internal controls, the integrate d structure developed from the guidelines of the COSO shows up as one of the most suitable for the efficient management of internal controls in the private sect or, tending to become increasingly well known and widely-level world, mainly because o f the requirements in the Sarbanes-Oxley. Specifically on the public sector m odel of management by results is a key recommendation of the prescriptions of the "new public management", ending both the values of efficiency, economy and effectiveness . For the examination of the results, the Court of Audit (TCU) takes two strands of actio n, preventive, embodied primarily in two procedures: performance auditing (ANOP) and man agement audit, through new methodology presentation of accounts. Having the st ructure of the COSO internal control as a backdrop, the central concern of this study lies in determining the level of harmonization between the theoretical and practical procedures, principles and recommendations of controls identified as essential by the literature on the COSO I and procedures and control principles adopted by the Go vernmental Purchasing Body CG, specifically in relation to organizational element represented by the Department of Acquisition (DA). Was therefore made to verify the theoretical harmonization, which analyzed the following documents: Strategic Plannin g, Bylaws, Rules and Internal Order No. 10-01 establishing procedures and respons ibilities for the operation of the system of purchasing materials. The survey results show that the four categories of documents used as reference by the DA have some sim ilarities with regard to addressing points of certain dimensions of the stru cture of the COSO internal control I. As regards the harmonization practice, concludes th at differences occur (distance) between the principles and recommendations containe d in the internal control structure of the COSO I and functioning of the internal contr ol system of the DA, the case. It is inferred that some discrepancies found during the v erification of matching practical result of the deficiencies identified in the verifi cation of theoretical harmonization