Adoption of COSO as an instrument for evaluating and strengthening internal control in public management.

Abstract

The efficient management of public resources and the delivery of effective services to society are pillars of public administration. To achieve this, it is essential to implement control mechanisms that ensure their effective use. This article addresses the importance of internal control in public administration to ensure the efficient, effective, and economical management of resources. It highlights the influence of the New Public Management (NPM) Theory, which shifted the focus from compliance to results and effectiveness. In this context, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) developed internal control frameworks—COSO I, COSO ERM (COSO II), and their updates—which have become global references. Thus, this methodology enables the assessment of internal control systems, contributing to organizational performance. Given this reality, the general objective of this article is to present the adaptation of the COSO I framework for the development of an internal control assessment questionnaire to be applied in public administration entities. However, the article highlights gaps in the literature, especially in the practical application of the COSO framework. The methodology adopted in this research was qualitative, documentary, and applied. The results demonstrate that translating the principles into objective questions, accompanied by examples and suggested evidence, promotes greater clarity and practical applicability, facilitating more accurate and consistent diagnoses. The developed tool allows for the assessment not only of the formal existence of controls, but also of their effectiveness and degree of institutionalization. As a practical contribution, the instrument's potential to stimulate managers' reflection on their practices, support staff training, and offer a standardized approach that strengthens governance, accountability, and risk management stands out.