Internal Control Assessment and Size of Public Agencies under the Jurisdiction of the Court of Audit of Ceará (TCE/CE)
DOI:
https://doi.org/10.21118/apgs.v13i2.9533Abstract
This paper analyzes the association between internal control assessment and the size of public agencies under the jurisdiction of the Court of Audit of Ceará (TCE/CE) based on 2016 data from a sample of 57 agencies. Internal control assessment is performed using the forms specified in TCE/CE normative instruction #03/2015, which is based on the framework of the COSO. The contingency variable ‘public agency size’ is measured based on budget, expenditure and number of staff (total and active). Our factorial analysis extracted 6 internal control components, diverging from the norm. The factors explained ~70% of the observed variance in internal control assessment, especially the factor ‘performance and responsibilities of top management’. There are association, at different levels of interaction, between internal control assessment and public agency size. This does not entirely support the tenets of Contingency Theory, pointing to the need for further studies in this area of public administration.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 Unported License.
Authors who publish in the Journal of Public Administration and Management Social (APGS) must agree to the following terms:
• Authors retain copyright and give the journal the rightof first publication with the work simultaneously licensed underthe Creative Commons Attribution License, permitting sharingwork with the recognition of the work of authorship and publicationstarting in this journal.
• Authors have authorization to assume additional contractsseparately for non-exclusive distribution of the work releasepublished in this journal (eg. publish in institutional repositories oras a book), with an acknowledgment of its publicationstarting this journal.
• Authors are permitted and encouraged to post theirwork online (eg, in institutional repositories or on their websitepersonnel) at any point before or during the submission process, asit can generate criticism and helpful suggestions, as well asincrease the impact and citation of published work.
• Authors reserve the right of the editors of this journal to make in theoriginal works, alterations of normative order, orthographic andgrammatical, aiming at complying with its editorial policy and keep thedefault cult of language, respecting, however, the authors' style.
• Authors assume exclusive responsibility for their opinionsgiven in the articles published in this journal.
