Controles internos em instituições federais de ensino superior: um estudo em IFES do Estado do Pará

Abstract

Internal control is a subject under constant discussion in the control bodies (CGU, TCU and AUDINs) and in several public organizations such as the Federal Institutions of Higher Education (IFES), comprising internal controls as a process that must be performed by all the members of an organization with a view to ensuring that the established institutional objectives are reasonably achieved. Thus, the aforementioned dissertation aims to analyze the maturity of internal controls in the administrative organizational structures of IFES Superior in the State of Pará from the perspective of managers, from a maturity model based on and adapted from the Control Objectives for Information and related Technology (COBIT 4.1) and the COSO II framework (Internal environment; goal setting; event identification; risk assessment; risk response; control activity; information and communication; and monitoring), covering the maturity levels at: Initial , Basic, Intermediate, Advanced and Optimized. Regarding the methodology, it is a multiple case study, of quantitative and qualitative nature, with an exploratory and descriptive approach, in which descriptive statistics with frequency distribution were used to calculate a maturity index that assumes values between 0.000 (zero) and 1,000 (one), so the closer to 1 (one) the higher the maturity level, in the same way the closer to 0 (zero) the lower the maturity level. The results showed that the IFES are between the intermediate and advanced levels of maturity.