Internal control environment evaluation by means of maturity model in government organizations

Authors

  • Ricardo Augusto Capovilla Universidade de Brasília
  • Rodrigo de Souza Gonçalves Universidade de Brasília

DOI:

https://doi.org/10.19094/contextus.v16i2.1064

Keywords:

Control environment, Maturity model, Public Administration, INCRA, MAPA, CONAB.

Abstract

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 judges (COY; DIXON, 2004) and tested in three governmental organizations by means of multiple-case studies. Just as indicated by results, one of the entities reached the initial maturity level, while the others reached the developing maturity level. Overall, the three organizations revealed incipience as to the maturity of the control environment, especially in spreading ethical standards and in due diligence and competency requirements for the governing body. Finally, the study points out, in a comparative way, aspects necessary to improve the internal control environment structures of each organization and can be useful to the respective managers and control bodies.

Author Biographies

Ricardo Augusto Capovilla, Universidade de Brasília

Mestre em Ciências Contábeis pelo Programa Multiinstitucional e Inter-regional de Ciências Contábeis UnB/UFPB/UFRN, e Auditor Federal de Controle Externo – Tribunal de Contas da União.

Rodrigo de Souza Gonçalves, Universidade de Brasília

Doutor em Ciências Contábeis pelo Programa Multiinstitucional e Inter-regional de Ciências Contábeis UnB/UFPB/UFRN, Professor do Departamento de Ciências Contábeise Atuariais da Universidade de Brasília

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Published

2018-07-25

How to Cite

Capovilla, R. A., & Gonçalves, R. de S. (2018). Internal control environment evaluation by means of maturity model in government organizations. Contextus - Contemporary Journal of Economics and Management, 16(2), 146–185. https://doi.org/10.19094/contextus.v16i2.1064

Issue

Vol. 16 No. 2: mai/ago 2018

Section

Articles

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