Modelo COSO de estrutura integrada: percepções sobre controles internos de uma empresa de plano odontológico, antes e durante a pandemia da Covid-19

Abstract

This study sought to analyze the levels of adherence of internal controls of a private dental plan company, before and during the COVID-19 pandemic, based on COSO's (2013) internal control structure. The research is classified as descriptive, predominantly qualitative and case study, making use of interviews, questionnaires, document analyzes and participant observation as a form of data collection and triangulation. The results achieved show improvements in the average levels of internal controls during the first 12 months of the pandemic, as well as the aggravation of weaknesses found in its control structure, such as the aggravation of the difficulties faced by employees in communicating with their managers and co-workers , and the increase in the perception of possible function deviations.