STRATEGIC PLANNING AND MANAGEMENT AUDIT: SIMILARITIES WITH THE COSO MODEL

Abstract

The new methodology implemented by the Taking of Auditors
Court of Audit (TCU) originated in the control environment of public administration, the need for comprehensive assessment of the performance of institutions, a task to a degree unprecedented in relation to an audit field work. Therefore, it is very important within the context of the audit assessment of management (AVG), unfettered access to the heart of theinstitution to which you want to audit. Otherwise, the COSO — The Committee of Sponsoring Organizations of the Treadway Commission — a private, nonprofit dedicated to improving financial reporting and fraud prevention in financial statements through ethics, effectiveness of internal controls and corporate governance. Because of globalization and international standards of auditing techniques, the recommendations of COSO, relating to internal controls, as well as their enforcement and compliance, are widely practiced and taken as a model and reference in Brazil, as in most countries of the world. Therefore, this study aims through a qualitative research, literature and documents, identify the similarities between the models of internal controls (COSO) and the work related to the new methodology of presenting determined by the Court of Audit and AVG. After all examinations, it appears that there are similarities between the COSO model and the work related to AVG, touching specifically on: control environment, risk assessment, control activities, information and communication, and monitoring. Referring to these points, work in an AVG are in line with the COSO model.