INTERNAL CONTROL ENVIRONMENT EVALUATION BY MEANS OF MATURITY MODEL IN GOVERNMENT ORGANIZATIONS
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 j...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade Federal do Ceará
2018-07-01
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| Series: | Contextus |
| Subjects: | |
| Online Access: | http://www.periodicos.ufc.br/contextus/article/view/33168 |