Abstract
In the health field, executing cooperation has been fundamental in strengthening the Unified Health System - SUS, the primary control, also known as administrative internal control, over these partnerships is becoming more important trough the government and control
agencies. Thus, this study aims to analyze the internal control activities carried out in the Oswaldo Cruz Foundation - Fiocruz - in Brasilia. For that, were used as reference the principles of the Committee of Sponsoring Organizations of the Treadway Commission I, COSO I, and practices used by the Union Accounts Court - TCU. As a result of this work, it was possible to compare the internal control activities at Fiocruz Brasilia with its Head office, evaluate, among the internal actors involved in the flow of the implementation of cooperation process, knowledge of monitoring measures for primary control actions and its effectiveness. This study sought to contribute to the promotion of primary control actions in the institution.
