Análise de controles internos a partir da percepção de gestor de entidades de pequeno porte: um estudo de caso baseado no modelo integrado de estratégia e performance do COSO (2017)

Abstract

The present study aimed to analyze the adherence of an internal control system in entities of a business Group, located in the Metropolitan Region of João Pessoa - PB, to the new COSO framework (2017). Being developed a case study, through a questionnaire applied to the Managing Partner and also, semi structured interview, formulated through the framework in question. The results obtained showed that there is no concrete formalization of an internal control system, nor a specific sector/person, however, it evidenced that empirically Group L applies internal control principles/tools in their companies in order to ensure their assets and transactions, as well as to achieve better management of the resources available in the companies. However, it could be noticed that the responding manager did not have any knowledge about internal control, but he informed that he always seeks possible improvements for the management of the companies, both physically and in information systems, showing total interest in the theme after the research was carried out.