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: 
MÉTODOS DE AVALIAÇÃO E CONTROLES DE RISCOS UTILIZADOS PELAS ENTIDADES FECHADAS DE PREVIDÊNCIA COMPLEMENTAR (EFPC) NO ESTADO DO RIO GRANDE DO SUL
Francisco Carlos Fernandes, Nadia Mar Bogoni, Adriano José da Silva, Jorge Eduardo Scarpin

Última alteração: 2014-11-19

Resumo


This study aims to identify how Closed Complementary Social Security Entities in Rio Grande do Sul are monitoring the risks in which social security funds are exposed, and what kind of risk mitigation mechanisms are being used by the fund managers. In order to answer the questions raised hereby, this research is descriptive as to its objectives. The procedure used is in survey form with a quantitative approach. The population involves 14 Closed Complementary Social Security Entities in RS. All of them are affiliated to the Brazilian Closed Social Security Entities Association (ABRAPP). The final sample is composed of 6 of them which took part of this research. Even without receiving any kind of inspecting by SPC (department responsible for inspection), outcome results show that the entities included in this study are establishing legal principles, rules and good managing practice in order to protect pension funds. In conclusion, the editing of the 13/2004 resolution from CGPC meant a new paradigm in Closed Complementary Social Security Entities management, making them more transparent and thus giving their participants a feeling of security. These changes make this market to be in constant expansion, which results in a significant participation in the economic scenario.

Palavras-chave


Evaluation Methods; Risk Controls; Closed Complementary Social Security Entities.