A utilização do controle interno em uma indústria de embalagens plásticas: um estudo comparativo entre as práticas de controle e o modelo COSO I

Abstract

This study aims to identify the operational activities of internal control are used in an industry of plastic packaging Cabedelo city that are in accordance with the methodology COSO I, since this methodology proposes a framework of internal controls for organizations. Thus, to achieve this goal, we performed a case study of an exploratory nature, to present the results of qualitative and quantitative way. The data required for this research were obtained through a questionnaire that aimed at diagnosing the characteristics of COSO l present in the company's internal control, and verify the importance given by the staff on the components of this control. The results showed that the patterns of behavior of the company based on ethics and integrity, but there is an efficiency in the transfer of information on these standards through a formal code of conduct or other rules. Moreover, as the monitoring component, we observed how this is carried out continuously, timely and dynamic fashion, taking corrective action whenever necessary. Therefore, given these results, it was concluded that the studied company offers most of the features suggested by the COSO model l, although some aspects are not in total agreement with the precepts of this model.