Diagnóstico da harmonização das estruturas de controle interno na Marinha do Brasil com a abordagem COSO

Abstract

The internal control activity functions as an aid mechanism for the Public Administration in order to conduct control actions in an economical, efficient and effective manner. Thus, the objective of this research is to develop a diagnosis of the harmonization of internal control structures in the Brazilian Navy (MB) with the Committee of Sponsoring Organizations of the Theadway Commission (COSO) approach. The research methodology is classified as descriptive, with a quantitative approach. As a research instrument, a questionnaire was used and multivariate statistical techniques were employed in data analysis. The results of this research indicate that the majority of those in charge of internal control in the Military organizations (OMs) evaluated are senior officers of the board of intendants and with an academic degree in administration. The study revealed that most of the OMs evaluated presented good partial and global indicators in the topics covered by the COSO approach, therefore, in general, there is a good harmonization of internal control structures with the COSO approach. It was verified that the theme of monitoring activities was important for the harmonization of the OMs evaluated, followed by the component of risk assessment, control environment and information and communication. The results from the segmentation of OMs evaluated in similar clusters point out to a classification with 4 clusters, identified by labels that express the harmonization with the COSO approach, which are: group 1 (Very High) with 19 OM, group 2 (High with) 8 OM, group 3 (Moderate) with 11 OM, group 4 (Low) with 3 OM. In addition, in each cluster the dimensions (strengths) in which harmonization with the COSO premises are already well developed, as well as the dimensions (weaknesses) where harmonization with the COSO approach has not yet been achieved, have been identified. useful information for the formulation of policies aimed at improving the internal control of the OMs evaluated.