Sistemas de controle interno e transparência pública: estudo de caso da Universidade Federal de Alagoas

Abstract

Internal control of a public institution must be suited to your needs, in order to provide reasonable security of your information. It is true that information is one of the basic inputs of society becoming thus a fundamental good for any activity. Thus, this rummage aimed to conduct a study on the Internal Control System of the Federal University of Alagoas analyzing their suitability to the model proposed by COSO in order to foster a culture of internal controls in the institution, with the risk assessment, activities control, information and communication, as well as by monitoring through ongoing management activities. The data collection was conducted through survey research using a structured questionnaire with closed and open questions, which was applied to teachers and technicians of the University. During the processing and analysis of the results it was applied Palfi and Boot- Avram model that consists of comparing international models of internal control obtaining the degree of similarity and dissimilarity between them from the calculation of the Jaccard coefficient. The results show that there is high dissimilarity among the COSO model and Internal Control System UFAL especially with regard to the monitoring component