INTERNAL CONTROLS FOR DETERMINANTS EFFICIENCY IN MANAGEMENT OF THE CEFET/MG

Authors

  • Wendel Alex Castro Silva FNH
  • Maria Cristina de Oliveira Gomes FNH
  • Elisson Alberto Tavares Araújo FNH e FDC

DOI:

https://doi.org/10.5380/rcc.v6i1.33374

Keywords:

Comptroller, Internal Controls, COSO’s model, Efficiency, CEFET/MG

Abstract

This paper aimed to identify what are the factors of the system of internal controls (SIC) that influence the efficiency of public administration CEFET/MG, in the perception of their managers and civil servants from the COSO model (1997). The research is descriptive, quantitative, a case study with questionnaires and multiple regression analysis. We felt that the time working at the institution and function influences the evaluation of agents on this efficiency and those younger evaluated at best. However, agents with over 20 years in function better evaluated the construct Risk. Agents with less than a year of work analyzed more negatively Activity Control Center. Thus, the perspective of the agents impacted the time already working in the institution. We concluded that the SIC is considered efficient and COSO model can be adjusted to these organizations.

Author Biographies

Wendel Alex Castro Silva, FNH

Doutor em Administração pela UFLA. Prof. e pesquisador do programa de pós graduação da FNH. Coordenador do Núcleo de Pesquisas em Contabilidade e Finanças (NUCONT).

Maria Cristina de Oliveira Gomes, FNH

Mestre em Administração pela FNH. Contadora do CEFET/MG.

Elisson Alberto Tavares Araújo, FNH e FDC

Mestre em Administração (finanças) pela FNH. Prof. associado da FDC. Pesquisador e membro do Núcleo de Pesquisas em Contabilidade e Finanças (NUCONT).

Downloads

Published

2014-05-08

How to Cite

Castro Silva, W. A., Gomes, M. C. de O., & Araújo, E. A. T. (2014). INTERNAL CONTROLS FOR DETERMINANTS EFFICIENCY IN MANAGEMENT OF THE CEFET/MG. Revista Contabilidade E Controladoria - RC&C, 6(1). https://doi.org/10.5380/rcc.v6i1.33374

Issue

Vol. 6 No. 1 (2014): Volume 6 | Número 1 | Jan./Abr. | 2014

Section

Articles

License

Copyright (c) 2014 Revista Contabilidade e Controladoria - RC&C

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

The works published in RC&C. Journal of Accounting and Management Control are subject to the following terms:

1.1. RC&C. Journal of Accounting and Management Control, through the Graduate Program in Accounting of the Department of Accounting – Sector of Applied Social Sciences – Federal University of Paraná, retains the ownership rights (copyright) of the published works and encourages and allows their reuse under the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (CC BY-NC-SA 4.0), so that they may be copied, used, disseminated, transmitted, and publicly displayed, provided that:

1.1.a. The authorship and original source of publication (journal, publisher, URL, and article DOI) are properly cited.
1.1.b. They are not used for commercial or profit-making purposes.
1.1.c. The existence and specifications of this license are mentioned.

1.2. Each article published will be assigned a Digital Object Identifier (DOI).