CONTECSI - International Conference on Information Systems and Technology Management - ISSN 2448-1041, 5º CONTECSI - International Conference on Information Systems and Technology Management

Tamanho da fonte: 
RISK ASSESSMENT NAS EMPRESAS DO ESTADO DO RIO GRANDE DO SUL E SANTA CATARINA: UMA VISÃO DOS AUDITORES INDEPENDENTES
Adriano Lourensi, Vinícius Costa da Silva Zonatto, Luciano Fernandes, Francisco Carlos Fernandes

Última alteração: 2014-11-04

Resumo


To growing world concern with the Administration of Risks in the organizations, originated mainly by the recent closing of great companies, it has been increasing the demand for the quality of the controls in the companies. Under that aspect, they stand out the internal controls, characterized as administration instruments that aim at to minimize the risks to the the companies are exposed in function of her own business. In this context, the present researches search to identify, if the companies that make auditing in the State of RS and SC are observing the Administration of Risks in their businesses. For so much, it was used in a simpler way to access the market, through research close to the companies of Auditing, where if it turns possible to reach a larger number of companies, of different loads and segments, with a smaller number of interviewees. She opted for the studymulti-case, accomplished through an exploratory research being used of the qualitative and quantitative approaches. The found results demonstrate that, in a general way, knowledge doesn't exist disseminated on the model COSO in the researched companies, however, in some way, the managers apply parts of Risk Assessment to evaluate the risks of their organizations, mainly regarding the risk of the business and her solvency capacity.

Palavras-chave


Evaluation of Risks; COSO; Auditing; Internal controls.