Método de Avaliação do nível de maturidade do Sistema de Controle Interno nos Órgãos e Entidades do Poder Executivo Estadual em Mato Grosso do Sul

Abstract

This dissertation aims to propose an objective method for assessing the maturity level of the Internal Control System (ICS) within the Executive Branch agencies of the state of Mato Grosso do Sul, given the importance that internal control assumes in the pursuit of more transparent and effective management. Based on an analysis of legislation and studies related to the topic, the most important factors for the efficiency of this system will be identified. Additionally, existing tools for evaluating internal controls, proposed by nationally or globally recognized organizations, were identified as potential foundations for developing an ICS assessment tool applicable to the reality of the Executive Branch in MS. In the search for these recognized entities, active in the area of internal control, the following organizations stood out: CONACI, IIA, the World Bank, and the Control Network. Through these organizations, evaluation tools for areas related to the ICS, such as IA-CM, the National Internal Control Diagnosis form, and the PNPC, were also identified. The relevance of this study is supported by the continuous need for improvement in internal controls, as recommended by the Organization for Economic Cooperation and Development (OECD), and by the scarcity of research that specifically addresses the objective evaluation of the ICS within the context of the Executive Branch of Mato Grosso do Sul. This research is divided into two parts: the first is based on a systematic literature review and documentary research, and the second consists of data analysis and the proposal of a new ICS assessment tool.