Aplicação da metodologia COSO no Sistema de Controle Interno do Estado do Rio de Janeiro: um estudo de caso da Auditoria-Geral do Estado do Rio de Janeiro

Abstract

Corruption in the state of Rio de Janeiro is a historical and chronic problem that affects various spheres of public power, some cases of corruption have gained prominence in recent years and were in prison of governors or former governors and produced political and economic-financial crises, causing an increase in violence and leading to a federal intervention with the intention of containing it. Therefore, it is necessary to use instruments that help the management of public resources and ensure that the objectives are achieved, for which there is internal control. Internal control aims to ensure that the public interest is being served by the public administration in order to correct administrative acts that aren't being correctly applied. Notably, this work is based on the most used internal control method, which was developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), whose objective is to help evaluate and improve internal control systems. This study aims to verify the effectiveness of internal control procedures, based on the COSO I methodology, in the General State Audit of CGE-RJ. The General Audit of the State (AGE), part of the structure of the General Comptrollership of the State, which is part of the internal control system of the Executive Branch of the State of Rio de Janeiro, and which has the objective of strengthening internal control, was used as the basis for the study, in order to understand how to represent their servers in relation to the existing controls in the (AGE) and the model presented by COSO I. Therefore, this research was characterized as theoretical-empirical, since in the theoretical stage the survey was used as a means of research bibliography to deal with secondary data and also the use of material, such as books, articles and legislation relevant to the researched theme, in the empirical stage, it used document analysis, through the legislation that rules internal control in the State of Rio de Janeiro, as well as the works were by AGE it self. In-depth interviews were carried out, following a semi-structured script, with AGE employees belonging to the exclusive position of the State Auditor career. In addition, the results demonstrate that AGE is converging with the COSO methodology, having its functions standardized, since the internal controls must be customized to meet the specific needs and objectives, in order to allow the identification of the planned results in each work and risk analysis. Another point highlighted is the convergence with the norms, with the need to go deeper into the methodologies adopted, since the internal controls must be customized to meet the objectives of the organization.