Abstract: This study focuses on the multicriteria decision for internal controls operationalized the COSO framework with corporate governance themes, Multiple Criteria Decision Making (MCDM) and Analytic Hierarchy Process (AHP). Thus, the objective was to develop a multicriteria decision design for internal! controls involving COSO components that are related to Internal! Environment, Risk Assessment, Control Activities, lnformation and Communications and Monitoring. Thus, this design was structured through the AHP method to generate artifacts with some final examples that, in addition to the academic approach, can be used in the business. With the design it is possible to infer that: (i) internal! controls can be improved in business control and practical! decision control, (ii) the multicriterial AHP design assists internal! controls when defining priorities in the decision-making process of COSO; (iii) the proposed design brings the manager closer to his decision-making process using the multicriterial decision through specific software and; (iv) illustrate implementation matrices.

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