Controle interno: estudo de caso em uma empresa fumageira baseado na metodologia do COSO

Abstract

Internal controls are treated with great relevance by many managers, because of the benefits that they bring to organizations, such as improving processes and activities at a low cost. Associated with corporate governance, they make companies perform well in their business area and convey a good image to society as a whole. There are many tools to implement and manage a system of internal control, but the methodology that is most accepted throughout the financial market, as well as presents the best results, is published by the COSO (Committee of Sponsoring Organizations of the Treadway Commission), called COSO Report. Accordingly, this study aims at verifying the adequacy of the COSO Report methodology within the financial area of the company X. In order to achieve this purpose, the structure of the internal control system in the company and the points raised by the internal audit from 2007 to 2017 were analysed, as well as a questionnaire was applied to the effective employees of the financial area of the company. Through data analysis, it can be concluded that the system of internal control identified in the company X is in accordance with the COSO methodology, but some points were recommended in order to improve the effectiveness of internal controls.