The use of the coso model in the public administration: a study in catarinenses municipalities

Abstract

The objective of this study was to evaluate the Internal Controls that are in operation in the municipalities Catarinenses to verify if the components and principles of Internal Controls of the COSO Framework 2013 model, related to the operational efficiency: control environment, risk assessment, control activities, information and communication and monitoring are substantially present. The research is based on the quantitative approach, in the strategy of survey survey, of a descriptive character with cross-section. The data were collected through a structured questionnaire, with 80 direct questions of the Likert type of 5 points, reaching all those responsible for the Internal Controls of the 295 municipalities surveyed, consolidating the census. The internal reliability of the scales was evaluated by Cronbach's alpha, which presented values above 0.7 for all variables. In order to measure the characteristics of the components that impact the operational efficiency, the descriptive analysis was used, with calculation of the mean and standard deviation, grouped by components and principles of the COSO Framework 2013 model. The results of the research showed that the municipalities of Santa Catarina, together, satisfactorily use the five components of the COSO Framework 2013 model, contributing to the effectiveness of the Internal Control System, considering that it reached the overall average index of 3.7421. The research also revealed the need to improve the components of Control Environment (average index of 3.4991) and Information and Communication (average index of 3.5454).