Public management state: perception of managers about quality of internal controls - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v15n46p47-60

Abstract

The purpose of the study was to evaluate the quality of internal control practices highlighted in the Management Report, the Superintendence of Brazilian states, and to verify that the similarity in the perception of such practices. Data were collected from the tables of self-assessment contained in the Management Report, reported annually to the Tribunal de Contas da União - TCU (Court of Audit). Quantitative analysis adopts descriptive statistics and informational entropy, which made it possible to infer the quality of internal control practices and the convergence or divergence of perceptions of managers of 24 units of the Federation investigated. The results showed that there are aspects and concepts of internal controls better managed and clarified within the jurisdictional units, such as the control environment and information and communication. On the other, there are also aspects that bring different opinions between the managers and indicates deficiencies, according to the values given in the self-assessment, there are indications that some aspects of internal control require further attention, in particular the risk assessment, control procedures and monitoring.