1414-4077 1414-4077 S1414-40772019000300699 10.1590/s1414-40772019000300008 Brasil Brasil Brasil Brazil 00 09 2019 00 09 2019 24 3 699 721

1999 4 2012 7 2014 12 2 2 179-98 BRASIL. Ministério da Fazenda. Secretaria Federal de Controle Interno 2001 2009 2 2018 2007 6 2006 COSO - Committee of Sponsoring Organizations of the Treadway Comission 2013 a COSO - Committee of Sponsoring Organizations of the Treadway Comission 2013 b ENAP - Escola Nacional de Administração Pública 2006 2002 33 93 93 GESPÚBLICA 2013 2008 2006 2003 IBGC - Instituto Brasileiro de Governança Corporativa 2007 2008 2013 2013 159 2010 2010 São Paulo 4032-46 2009 2013 128 38-51 TCU 2009