INTERNAL CONTROL ENVIRONMENT EVALUATION BY MEANS OF MATURITY MODEL IN GOVERNMENT ORGANIZATIONS

INTERNAL CONTROL ENVIRONMENT EVALUATION BY MEANS OF MATURITY MODEL IN GOVERNMENT ORGANIZATIONS

This work aimed to evaluate how mature the internal control environment is in governmental organizations. A maturity model was developed based on the principles of COSO (2013a), being structured into four levels of maturity: incipient, initial, developing and established. The model was assessed by j...

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Bibliographic Details
Main Authors: Ricardo Augusto Capovilla, Rodrigo de Souza Gonçalves
Format: Article
Language:English
Published: Universidade Federal do Ceará 2018-07-01
Series:Contextus
Subjects:
Ambiente de controle
Modelo de maturidade
Administração pública
INCRA
MAPA
CONAB.
Online Access:http://www.periodicos.ufc.br/contextus/article/view/33168

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