It is of paramount importance that public institutions have installed an efficient internal control system, to respond effectively to the increasingly demanding financial reporting obligations required by the public institutions. Internal control must ensure the compliance of the standards in the preparation of financial information with its internal processes. This exploratory study proposes the modeling of a business process using the Bizagi Process Modeler software to graphically identify internal control mechanisms in the classification process inherent to the asset acquisition record in a higher education institution. In line with the nature of the work carried out, a participatory qualitative methodology is used. Although it has not been tested, it is hoped that its practical application can contribute to minimizing the risk of misclassification thus being able to effectively contribute to the implementation of better internal control systems.