A gestão de controle interno administrativo no INCRA-RN: uma avaliação baseada no método COSO I

Abstract

This dissertation evaluates the Management of Internal Administrative Control of the Regional Superintendence of INCRA in the state of Rio Grande do Norte, based on the COSO I method, in the perception of the managers. To do so, it describes the internal control environment of the INCRA Regional Superintendence; identifies the procedures adopted by the Superintendence to manage and evaluate risks; verifies the control activities established through policies and procedures to mitigate risks; describes the communication process and information to support the operation of internal control; and identifies the risk monitoring activities carried out by the Superintendence. Based on the literature on internal control in the Public Administration and on the evaluation of management of internal administrative control, where an exploratory-descriptive study with a qualitative approach is developed. Methodologically, it adopts as a research strategy the case study and uses interviews and documentary research as techniques of data collection. After analyzing the data, through the descriptive-evaluative analysis method, improvements were proposed in the Management of the Internal Administrative Control of INCRA/RN, such as: creation of strategic planning, replenishment of staff; creation of a server training plan; formalization and standardization of risk control and management procedures; creation of Internal Control Sector; Creation of Institutional Policy directed to Internal Control; Creation of Communication Sector in INCRA/RN, among other propositions. It is concluded that Internal Administrative Control in INCRA / RN occurs in a decentralized manner within the scope of the divisions, but it needs to be formally instituted through a specific Sector with the objective of acting more continuously in every organization, including being evaluated way. In this sense, it is necessary to involve all the members of the municipality, with the development of an Institutional Policy directed to the strengthening of Internal Control activities.