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Internal Control Assessment and Size of Public Agencies under the Jurisdiction ...

This paper analyzes the association between internal control assessment and the size of public agencies under the jurisdiction of the Court of Audit of Ceará (TCE/CE) based on 2016 data from a sample of 57 agencies. Internal control assessment is performed using the forms specified in TCE/CE normative instruction #03/2015, which is based on the framework of the COSO. The contingency variable ‘public agency size...