Deficiências de controle interno em contas específicas: uma análise a partir dos formulários de referência de empresas listadas na B3

Abstract

This aims to study analyze the internal control deficiencies present in specific accounts through reference reports, belonging to companies listed on B3 in the cyclical consumption sector, in the year 2022. The study was classified as being documentary in relation to its procedures and qualitative in terms of its approach. 88 forms were analyzed, from the 90 companies listed on B3, belonging to the cyclical consumption sector in 2022. The study used the Gee and McVay (2005) protocol as a basis, using the categories already defined and also updating new categories. Within the main results, it can be observed that the most recurring deficiencies were: internal control policies, related parties and contingencies. Of the 88 forms analyzed, 54 companies did not present any type of internal control deficiencies, representing 62.5% of the total base, while 33 companies presented some type of these mentioned deficiencies, representing 37.5% of the total base. Of the total of 20 categories listed by Gee and McVay (2005), only 9 were detected in the Brazilian reality, however new specific accounts were verified in the so-called specific accounts, the DCI categorized under Service Tax; Installments; Related parts; Pensions; Guys; Registration of Intangibles; Receivables Securitization; Insurance; Software. These new categories listed for the Brazilian reality represent a contribution of this study to new developments in the theme.