Internal control under the approach of COSO ERM framework components: a study in a higher education institution

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Purpose: The present work aimed to investigate the perception of managers in a State Higher Education Institution regarding the alignment of the institutional internal control system with international standards, as proposed by COSO in the document Enterprise Risk Management – Integrated Framework....

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Principais autores: Barreto, Kamilla Alves, Callado, Antônio André Cunha, Callado, Aldo Leonardo Cunha
Formato: Online
Idioma:eng
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/33077
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institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language eng
format Online
author Barreto, Kamilla Alves
Callado, Antônio André Cunha
Callado, Aldo Leonardo Cunha
spellingShingle Barreto, Kamilla Alves
Callado, Antônio André Cunha
Callado, Aldo Leonardo Cunha
Internal control under the approach of COSO ERM framework components: a study in a higher education institution
author_facet Barreto, Kamilla Alves
Callado, Antônio André Cunha
Callado, Aldo Leonardo Cunha
author_sort Barreto, Kamilla Alves
title Internal control under the approach of COSO ERM framework components: a study in a higher education institution
title_short Internal control under the approach of COSO ERM framework components: a study in a higher education institution
title_full Internal control under the approach of COSO ERM framework components: a study in a higher education institution
title_fullStr Internal control under the approach of COSO ERM framework components: a study in a higher education institution
title_full_unstemmed Internal control under the approach of COSO ERM framework components: a study in a higher education institution
title_sort internal control under the approach of coso erm framework components: a study in a higher education institution
description Purpose: The present work aimed to investigate the perception of managers in a State Higher Education Institution regarding the alignment of the institutional internal control system with international standards, as proposed by COSO in the document Enterprise Risk Management – Integrated Framework. Methodology: To this end, 40 questionnaires were applied to the institution's civil servants to investigate the internal control system. For this research, data were collected using structured interviews conducted through the application of an elaborated questionnaire and the statistical analyzes were operationalized through the Mann Whitney U and the Kruskal-Wallis tests. Based on the bibliographic survey, 35 competencies related to the components of COSO ERM were listed. Results: The results obtained in the analyzes presented significant evidence on the presence of mimetic isomorphism among the public servants analyzed, since a few out of the 35 skills analyzed showed statistically significant differences. By the results, it was possible to understand the general alignment level of UEPB’s internal control system with the aspects recommended by COSO. Taking as reference the framework studied as an interconnected structure, where each of the risk management components represents actions necessary for attaining the organizational objectives. Contributions of the Study: The research results contribute to the literature, consolidating risk management practices in the public sector and verifying the profile of agents in terms of their perception of risk management practices, allowing managers to have an operational view of the results found, leading to to improvements in risk management.
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2023
url https://periodicos.ufrn.br/ambiente/article/view/33077
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spelling oai:periodicos.ufrn.br:article-330772024-01-05T10:59:16Z Internal control under the approach of COSO ERM framework components: a study in a higher education institution El control interno bajo el enfoque de los componentes del marco COSP ERM: un estudio en una institución de educación superior Controle interno sob enfoque dos componentes do framework COSP ERM: um estudo em uma instituição de ensino superior Barreto, Kamilla Alves Callado, Antônio André Cunha Callado, Aldo Leonardo Cunha Internal control. COSO. Risks. Inglês (Estados Unidos). Control interno. COSO. Riesco. Controle interno. COSO. Riscos. Purpose: The present work aimed to investigate the perception of managers in a State Higher Education Institution regarding the alignment of the institutional internal control system with international standards, as proposed by COSO in the document Enterprise Risk Management – Integrated Framework. Methodology: To this end, 40 questionnaires were applied to the institution's civil servants to investigate the internal control system. For this research, data were collected using structured interviews conducted through the application of an elaborated questionnaire and the statistical analyzes were operationalized through the Mann Whitney U and the Kruskal-Wallis tests. Based on the bibliographic survey, 35 competencies related to the components of COSO ERM were listed. Results: The results obtained in the analyzes presented significant evidence on the presence of mimetic isomorphism among the public servants analyzed, since a few out of the 35 skills analyzed showed statistically significant differences. By the results, it was possible to understand the general alignment level of UEPB’s internal control system with the aspects recommended by COSO. Taking as reference the framework studied as an interconnected structure, where each of the risk management components represents actions necessary for attaining the organizational objectives. Contributions of the Study: The research results contribute to the literature, consolidating risk management practices in the public sector and verifying the profile of agents in terms of their perception of risk management practices, allowing managers to have an operational view of the results found, leading to to improvements in risk management. Objetivo: Este estudio tuvo como objetivo investigar la percepción de los directivos de una Institución de Educación Superior del Estado sobre el alineamiento del sistema de control interno institucional a los estándares internacionales, propuesto por COSO en el documento Gestión de Riesgos Empresariales – Marco Integrado. Metodología: Se aplicaron 40 cuestionarios a empleados de dicha institución para indagar sobre el sistema de control interno. Para esta investigación, los datos fueron recolectados a través de entrevistas estructuradas, realizadas a través de la aplicación del cuestionario elaborado y los análisis estadísticos fueron operacionalizados a través de las pruebas U de Mann Whitney y Kruskal-Wallis. Con base en el levantamiento bibliográfico, se enumeraron 35 competencias relacionadas con los componentes de COSO ERM. Resultados: Los resultados obtenidos en los análisis presentaron evidencia significativa sobre la presencia de isomorfismo mimético entre los servidores analizados, ya que pocas competencias, entre las 35 analizadas, mostraron diferencias estadísticamente significativas. A través de los resultados, fue posible percibir el nivel general de alineamiento del sistema de control interno de la UEPB con los aspectos recomendados por COSO. Tomando como referencia el marco estudiado como una estructura interconectada, donde cada uno de los componentes de la gestión de riesgos representan acciones necesarias para alcanzar los objetivos organizacionales. Aportes del Estudio: Los resultados de la investigación contribuyen a la literatura, consolidando las prácticas de gestión de riesgos en el sector público y verificando el perfil de los agentes en cuanto a su percepción de las prácticas de gestión de riesgos, permitiendo a los gestores tener una visión operativa de los resultados encontrados, lo que conduce a mejoras en el riesgo administración.   Objetivo: Este estudo teve o objetivo de investigar a percepção dos gestores de uma Instituição Estadual de Ensino Superior quanto ao alinhamento do sistema de controle interno institucional aos padrões internacionais, propostos pelo COSO no documento Enterprise Risk Management – Integrated Framework. Metodologia: Foram aplicados 40 questionários com servidores da referida instituição para investigação quanto ao sistema de controle interno. Para esta pesquisa, os dados foram coletados por intermédio de entrevistas estruturadas, conduzidas através da aplicação do questionário elaborado e as análises estatísticas foram operacionalizadas através dos testes de Mann Whitney U e de Kruskal-Wallis. Foram listadas, a partir do levantamento bibliográfico, 35 competências relacionadas aos componentes do COSO ERM. Resultados: Os resultados obtidos nas análises apresentaram significativas evidências sobre a presença de isomorfismo mimético entre os servidores analisados, uma vez que poucas competências, dentre as 35 analisadas, se mostraram com diferenças estatisticamente significativas. Através dos resultados, pôde-se perceber o nível geral de alinhamento do sistema de controle interno da UEPB aos aspectos preconizados pelo COSO. Tomando como referência o framework estudado como uma estrutura interligada, onde cada um dos componentes do gerenciamento de riscos representa ações necessárias ao alcance dos objetivos organizacionais. Contribuições do Estudo: Os resultados da pesquisa contribuem com a literatura consolidando as práticas de gerenciamento de risco no setor público e a verificação do perfil dos agentes frente a sua percepção quanto às práticas de gerenciamento de riscos, permitindo que gestores possam ter uma visão operacional dos resultados encontrados, levando a melhorias no gerenciamento de riscos. Portal de Periódicos Eletrônicos da UFRN 2023-07-04 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/33077 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 No. 2 (2023): Jul./Dez. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 Núm. 2 (2023): Jul./Dez. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 15 n. 2 (2023): Jul./Dez. 2176-9036 10.21680/2176-9036.2023v15n2 eng https://periodicos.ufrn.br/ambiente/article/view/33077/17167 Copyright (c) 2023 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 http://creativecommons.org/licenses/by-nc-sa/4.0

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