Características do controle interno nas universidades federais brasileiras

The article aims to investigate the characteristics of internal control in Brazilian Federal Universities. Internal control in universities is important because it is an essential tool for the transparency of public acts and it is also important to ensure public assets and efficiency in achieving the objectives. Regarding the methodology, the research is presented as descriptive, and involved the use of a questionnaire as an instrument of data collection. The study universe consisted of the 63 Federal Universities of Brazil listed in the Statistical Synopsis of Higher Education 2017 of the National Institute of Educational Studies and Research Anisio Teixeira (INEP). The survey was carried out in a census form, obtaining a response from 43 universities. It was found that 55.8% of universities do not attribute control responsibility to a specific sector and that a reflection of the non-existence of a central body responsible for internal control is the dispersion of those responsible for the elaboration of internal controls in the institutions. It was also observed that in 13 universities there is not even this responsibility, although only 4 of the 43 universities consider internal controls to be unimportant. Thus, it could be seen that despite the importance attributed to internal control, it is not yet consolidated in all universities.