Contribution of the COSO model components in the internal control of public administration: A study in the municipalities of the Santa Catarina state
This article aimed to analyze the contribution of the Committee of Sponsoring Organizations (COSO) model components in the internal control of public administration in the municipalities of the state of Santa Catarina. This research is classified as quantitative, descriptive, and survey. The data co...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2022 |
| País: | Brasil |
| Institución: | Universidade Federal de Santa Catarina (UFSC) |
| Repositorio: | Revista Contemporânea de Contabilidade (Online) |
| Idioma: | portugués |
| OAI Identifier: | oai:periodicos.ufsc.br:article/83457 |
| Acceso en línea: | https://periodicos.ufsc.br/index.php/contabilidade/article/view/83457 |
| Access Level: | acceso abierto |
| Palabra clave: | Internal control Components COSO model Santa Catarina municipalities Control interno Componentes Modelo COSO Municípios de Santa Catarina Controle Interno Municípios Catarinenses |
| Sumario: | This article aimed to analyze the contribution of the Committee of Sponsoring Organizations (COSO) model components in the internal control of public administration in the municipalities of the state of Santa Catarina. This research is classified as quantitative, descriptive, and survey. The data collection instrument used was a questionnaire with 80 closed questions. The population of this study is the 295 municipalities in the state of Santa Catarina, which resulted in a sample of 295 respondents (responsible for the internal control of each municipality) characterizing a census. The data analysis technique was exploratory factor analysis. As the main result, it was concluded that the five components of the COSO model contribute to the internal control of public administration in the municipalities of the state of Santa Catarina to identify each component's strengths and weaknesses. |
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